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Impuestos y Criptomonedas Para Principiantes - Guia 2024Consequently, the fair market value of virtual currency paid as wages, measured in U.S. dollars at the date of receipt, is subject to Federal income tax. Read this guide to understand the various ways to file crypto taxes and what crypto tax forms you need to do so. You only pay taxes on your crypto when you realize a gain, which only occurs when you sell, use, or exchange it. Holding a cryptocurrency is not a taxable event.