Table of Contents
As 2025 unfolds, the landscape of Decentralized Finance (DeFi) taxation for U.S. individuals continues to evolve. While the IRS has historically tread cautiously in providing specific DeFi guidance, recent legislative actions and intensified enforcement underscore the critical need for meticulous reporting. This year brings significant changes, most notably the repeal of the DeFi Broker Rule, yet it emphatically does not relieve taxpayers of their reporting obligations. Understanding these shifts is paramount to staying compliant and avoiding potential penalties. This guide breaks down the essential aspects of reporting your DeFi income and gains accurately in 2025.
