How does the IRS tax business crypto airdrops compared to personal ones when we receive tokens for testing protocol upgrades?
Download run
Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
How does the IRS tax business crypto airdrops compared to personal ones when we receive tokens for testing protocol upgrades?
3 real searches · 1 real-search pass
site:irs.gov digital assets airdrop services compensation tokens testing protocol upgrade tax ordinary income fair market valueGoogle ↗
OBSERVEDOther / navigational
site:irs.gov digital assets FAQ received virtual currency for services business income self-employment taxGoogle ↗
OBSERVEDOther / navigational
IRS Revenue Ruling 2019-24 airdrop dominion control fair market value digital assetsGoogle ↗
OBSERVEDReason
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.
ChatGPT real searches (3)
Classes come from the query-classifier (a local Laya model). 2 of 3 calls are low-confidence (under 50%) — hover a query in the table to see its confidence.
Searches and sources
ChatGPT3 real searches · gpt-6
site:irs.gov digital assets airdrop services compensation tokens testing protocol upgrade tax ordinary income fair market value Google ↗
site:irs.gov digital assets FAQ received virtual currency for services business income self-employment tax Google ↗
IRS Revenue Ruling 2019-24 airdrop dominion control fair market value digital assets Google ↗
- Frequently asked questions on digital asset transactions · irs.gov
- What is taxable and nontaxable income? · irs.gov
- Understanding digital asset reporting and tax requirements · irs.gov
- What taxpayers need to know about digital asset reporting and tax requirements · irs.gov
- Digital assets · irs.gov
- Publication 544 (2025), Sales and Other Dispositions of Assets · irs.gov
- Frequently asked questions on virtual currency transactions · irs.gov
- Taxation of Virtual Currency Received in the Crowdsourcing Labor Market · irs.gov
Queries
3 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
site:irs.gov digital assets airdrop services compensation tokens testing protocol upgrade tax ordinary income fair market value OBSERVED | Google ↗ AI Mode ↗ | — | Other / navigational | — | — | 1x of 1 | |
site:irs.gov digital assets FAQ received virtual currency for services business income self-employment tax OBSERVED | Google ↗ AI Mode ↗ | — | Other / navigational | — | — | 1x of 1 | |
IRS Revenue Ruling 2019-24 airdrop dominion control fair market value digital assets OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 |