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Virtual Currency Transactions and Form 1040 (2026)

There is little doubt in the minds of many observers that the world of work—an environment in which a legion of wage earners commute to an employer’s office or worksite to toil from 9 to 5—is changing, and…

2 creditsRecommended continuing education

QAS Self-StudyLearn on your schedule

7 chaptersA structured learning path

3 exams listedReview assessment options below

01 THE BIG PICTURE

A closer look
at this course.

According to a survey done by the Pew Research Center whose results were published in April 2023, 17% of Americans indicated they personally have invested in, traded or otherwise used virtual currency. Additionally, the number of people investing in or engaging in transactions involving virtual currency continue to increase. These statistics strongly suggest that tax preparers must be aware of the nature of virtual currency and its tax treatment. It's to provide that awareness that Tax Treatment of Virtual Currency was written.

02 LEARNING WITH PURPOSE

What you’ll
take away.

5 learning objectives

recognize the methods of obtaining and storing virtual currency
describe how transactions involving virtual currency work
understand the basic nature of blockchains
apply the existing U.S. tax laws to virtual currency transactions
identify when and where to report taxable virtual currency events and transactions

03 YOUR LEARNING PATH

One chapter
at a time.

Course outline7 chapters Course access required

01Chapter 1 - Virtual Currency Transactions and Form 1040

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02TOPIC Nature of Virtual Currency

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03TOPIC Summary - Nature of Virtual Currency

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04Chapter 2 - Virtual Currency Transactions and Form 1040

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05TOPIC Tax Treatment and Reporting

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06TOPIC Summary - Tax Treatment and Reporting

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07Glossary - Virtual Currency Transactions and Form 1040

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04 YOUR STUDY RESOURCES

Everything in
its right place.

Course materials and resource information, together in one place.

Course study materialsStudy resources may be included inside the enrolled course lessons.

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Materials, license & usage information

Copyright 2026 by Winn Publications ALL RIGHTS RESERVED. NO PART OF THIS COURSE MAY BE REPRODUCED IN ANY FORM OR BY ANY MEANS WITHOUT THE WRITTEN PERMISSION OF THE COPYRIGHT HOLDER. All materials relating to this course are copyrighted by Winn Publications. Purchase of a course includes a license for one person to use the course materials. Absent specific written permission from the copyright holder, it is not permissible to distribute files containing course materials or printed versions of course materials to individuals who have not purchased the course. It is also not permissible to make the course materials available to others over a computer network, Intranet, Internet, or any other storage, transmittal, or retrieval system. This document is designed to provide general information and is not a substitute for professional advice in specific situations. It is not intended to be, and should not be construed as, legal or accounting advice which should be provided only by professional advisers. No advance preparation needed Program Level - Basic Program prerequisites - None Delivery method - QAS self-study Recommended CPE credits - 2 Recommended field of study - Taxes

05 PUT YOUR KNOWLEDGE TO WORK

Your course
assessments.

Review the exams listed for this course. Take your assessments in the student portal. Follow this course’s exam completion requirements.

ASSESSMENT 01

Chapter 1 Review - Virtual Currency Transactions and Form 1040

MyCECentral enrollment requiredView exam details

ASSESSMENT 02

Chapter 2 Review - Virtual Currency Transactions and Form 1040

MyCECentral enrollment requiredView exam details

ASSESSMENT 03

Final Exam - Virtual Currency Transactions and Form 1040

MyCECentral enrollment requiredView exam details

06 BEFORE YOU BEGIN

The details
that matter.

Program level: Basic
Program prerequisites: None
Delivery method: QAS Self-Study
Recommended CPE credits: 2
Recommended field of study: Taxes
Education type: tax_cpe
Tax CPE credits: 1.00
IRS CE program number: NBOAN-T-00025-23-S

Requirements & course notices

No advance preparation needed

IRS course approval #NBOAN-T-00025-23-S

Confirm that this course meets your individual professional and licensing requirements before enrolling. Review the course information and contact our team if you need guidance.