Taxation of Decentralized Finance Transactions: IRS Guidance, Tax Issues for DeFi Lending, Staking, and Liquidity Mining

Presented by: Strafford

This CLE/CPE webinar will provide tax counsel, accountants, and other advisers with a critical analysis of IRS tax treatment of decentralized finance (DeFi) transactions. The panel will discuss the IRS’ position on the tax treatment of DeFi companies and platforms, critical tax considerations for U.S. taxpayers, entities, and tax-exempts, IRS enforcement, proper reporting for DeFi lending, staking, yield farming/liquidity mining, and other key tax issues.


The panel will review these and other key issues:

  • How are U.S. tax rules applied to DeFi platforms and transactions?
  • What characterization issues arise for DeFi under current tax law?
  • What are the reporting requirements and compliance pitfalls for DeFi transactions?
  • What are the state and local tax challenges of DeFi transactions?