Provide a detailed tax guide for US residents who received airdrops from Layer 2 networks this year and how to determine fair market value on the day of receipt.
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Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
Provide a detailed tax guide for US residents who received airdrops from Layer 2 networks this year and how to determine fair market value on the day of receipt.
3 real searches · 1 real-search pass
IRS cryptocurrency airdrops Revenue Ruling 2019-24 dominion control fair market value date received digital assets FAQs 2026Google ↗
OBSERVED
IRS digital assets tax basis airdrop ordinary income reporting Form 1040 Schedule 1 2026Google ↗
OBSERVED
IRS 2025 2026 digital asset broker reporting Form 1099-DA staking airdrop rulesGoogle ↗
OBSERVED
Badge and edge weight = share of passes that produced the query. Hover a query for its intent and routing format.
Query classes
Google's semantic query class for every sub-query: what kind of answer each search is after, simulated vs real.
Classifying 3 queries…
Searches and sources
ChatGPT3 real searches · gpt-6
IRS cryptocurrency airdrops Revenue Ruling 2019-24 dominion control fair market value date received digital assets FAQs 2026 Google ↗
IRS digital assets tax basis airdrop ordinary income reporting Form 1040 Schedule 1 2026 Google ↗
IRS 2025 2026 digital asset broker reporting Form 1099-DA staking airdrop rules Google ↗
- Frequently asked questions on virtual currency transactions · irs.gov
- Frequently asked questions on digital asset transactions · irs.gov
- CoinGecko · coingecko.com
- CoinMarketCap · coinmarketcap.com
- DEX Screener · dexscreener.com
- Etherscan · etherscan.io
- Arbiscan · arbiscan.io
- Optimism Explorer · optimistic.etherscan.io
- zkSync Explorer · explorer.zksync.io
- Starkscan · starkscan.co
- Digital assets · irs.gov
- Frequently asked questions on digital asset transactions · irs.gov
- rr-23-14, taxpayer stakes cryptocurrency native to a proof-of-stake blockchain and receives additional units of cryptocurrency as rewards when validation occurs, the fair market value of the rewards received is included · content.govdelivery.com
- Frequently asked questions on virtual currency transactions · irs.gov
- Instructions for Form 1099-DA (2026) · irs.gov
- About Form 1099-DA, Digital Asset Proceeds From Broker Transactions · irs.gov
- IRS Digital Assets · irs.gov
- Form 8949 · irs.gov
- Schedule D · irs.gov
Queries
3 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS cryptocurrency airdrops Revenue Ruling 2019-24 dominion control fair market value date received digital assets FAQs 2026 OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
IRS digital assets tax basis airdrop ordinary income reporting Form 1040 Schedule 1 2026 OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
IRS 2025 2026 digital asset broker reporting Form 1099-DA staking airdrop rules OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 |