Examining the Taxation of Digital Assets (JCX-44-25)  

Are your clients trading, donating, or lending digital assets and assuming the tax rules work the same way they do for stocks? They do not. Digital assets may look like securities, trade like commodities, and move like currency, but the Internal Revenue Code does not consistently treat them as any of those things. That disconnect has real consequences for CPAs advising clients in this area..

In September 2025, the Joint Committee on Taxation released a report, Examining the Taxation of Digital Assets (JCX-44-25), identifying major gaps in how digital assets are taxed. Those gaps affect mark-to-market rules, wash sales, securities lending, charitable contributions, and reporting obligations. Some create planning opportunities. Others create traps.

In this focused course, you will explore where the Code does not apply and why that matters. Through practical CPA scenarios involving loss harvesting, digital asset donations, and reporting requirements, you will gain clarity on the risks and responsibilities involved in advising clients in this evolving area.

Materials used for this course were supplied by Spidell's Federal Taxletter.

This overview course may be appropriate for professionals at all organizational levels.

CeriFi CPEdge is committed to bringing innovative solutions to you, now including nano-learning! As per NASBA Standards, a nano-learning course is a 10-minute, electronic, self-study course in which you are eligible to earn 1/5 (or 0.2) CPE credits.

At this time, nano-learning is not accepted by all state boards. If you are not sure whether your state board accepts nano-learning, you can ask your state board or visit the NASBA registry: (nasbaregistry.org).