IRS Not Demanding US Taxpayers List All Crypto Wallets

IRS does not require all US taxpayers to disclose cryptocurrency wallets; Form 9297 targets specific delinquent cases, not general tax filings.

  • A viral social media post falsely claims that the IRS requires all US taxpayers to disclose their cryptocurrency wallets.
  • The image shared is from IRS Form 9297, which is sent to individual taxpayers under special circumstances, not the general population.
  • No new rules or updates to Form 1040, the main IRS tax return form, require listing crypto wallets or public keys.
  • Form 9297 is used in cases of delinquent returns or unpaid taxes and is typically handed personally to those taxpayers.
  • Almost no US taxpayer must list all virtual currency holdings or provide public keys to the government under current regulations.

A viral claim on social media has falsely stated that the US Internal Revenue Service (IRS) is asking all taxpayers to disclose their cryptocurrency wallets. This misinformation has spread widely, with many viewers mistakenly believing the IRS has added such requirements to individual tax forms.

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The post includes a photo of an IRS tax form that many assumed was a section of the new Form 1040, the main form used by US residents for filing individual income taxes. However, no current or new versions of Form 1040 contain any section requiring taxpayers to list their crypto wallets or public keys associated with virtual currencies.

The image is actually from IRS Form 9297, a document sent only to individual taxpayers after a formal request for information about delinquent returns or unpaid taxes. This form is not a general tax-filing document but is issued by revenue officers in cases where tax collection has escalated beyond routine processing. Typically, a process server delivers this form in person to the taxpayer, signaling that the IRS considers the case serious.

The form includes a short deadline for response, and failure to reply can lead to enforced federal debt collection. Thus, the screenshot circulating online reflects a targeted inquiry to a specific individual, not a broad requirement for the general public.

Current IRS policy does not require most US residents to list all virtual currency holdings or to provide details such as each currency’s public key or information on private key access. While some changes to cost basis disclosure rules will begin on January 1, 2026, these do not extend to mandatory public disclosure of wallets or keys by all taxpayers.

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For additional insights, see this assertion and the tweet lamenting the claim. More coverage on related topics can be found in the article Michael Saylor says he’s paying Bitcoin taxes, unlike ‘crypto-anarchists’.

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