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Admittedly, for 2017 I am not tracking the transactions at all. For 2018 (because of recent US legislation) I plan to set up an excel spreadsheet that includes quantity traded of each asset and USD value of the asset at the time of the trade.

Since it's currently under $600/year the government doesn't care, but there are advantages to documenting the costs involved in trading because they are deductible investment expenses.

Oh yeah, I didn't think of that... expense write-offs!

When an investment loses money (it's worth less at it's sale than it's purchase) it's a deductible capital loss. When it costs money (transaction fees) to exchange assets it's a deductible cost of doing business. When you buy a crypto with another crypto it's a "like item exchange" so it isn't taxable, but the transaction fee is still a deductible cost.

Because cryptos (so far) are considered "property" they only have a monetary value at the time of exchange to a "dissimilar asset" meaning that the FIAT value of them is only taxable if you use them to buy something that is not another crypto or if you exchange them for a FIAT currency. In much the same way as you wouldn't report finding an ounce of gold (unless you sell it), I would argue that there is no valid reason to report "finding" (mining) a crypto until I exchange the asset for something else of value.

Excellent insight, and very helpful for my understanding... thanks @timeshiftarts!

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