BarbriSFCourseDetails
  • videocam Live Online with Live Q&A
  • calendar_month December 1, 2025 @ 1:00 p.m. ET./10:00 a.m. PT
  • signal_cellular_alt Intermediate
  • card_travel Tax Preparer
  • schedule 110 minutes

Taxation of Mining and Staking Rewards and New Form 1099-DA

$197.00

This course is $0 with these passes:

CPE
ALL
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About the Course

Introduction

This webinar will review the latest requirements for reporting mining and staking rewards along with the new Form 1099-DA. Our panel of cryptocurrency tax law experts will discuss current and proposed legislation affecting the taxation of these rewards and offer advice for determining and minimizing the tax paid by cryptocurrency miners and stakers.

Description

Mining rewards miners for solving complex math problems that require a significant investment in computer hardware and electricity. Staking enables users to earn rewards for using their cryptocurrency to validate blockchain transactions. 

Rev. Rul. 2023-14 states "… the fair market value of the validation rewards received is included in the taxpayer's gross income in the taxable year in which the taxpayer gains dominion and control over the validation rewards." Although different, both mining and staking income are subject to income tax.

Beginning in 2025, brokers will issue New Form 1099-DA to report certain digital asset transactions. If reportable, mining and staking payments are reported on Form 1099-MISC. Basis reporting, however, is not required. Valuing and reporting mining and staking activity is a complex but necessary requirement for cryptocurrency holders and their tax advisers.

Listen as our notable panel of digital asset veterans explains and distinguishes between mining and staking rewards, and breaks down the tax implications of these transactions. 

Presented By

Andrew Gordon, Esq., CPA
Partner
Gordon Law

Mr. Gordon is the managing attorney of Gordon Law Group. Not only is he a practicing attorney who graduated from Chicago Kent College of Law, but he is also a Certified Public Accountant with a BA and Master’s Degree from the University of Illinois. Mr. Gordon concentrates on tax controversy and compliance, cryptocurrency law, FTC defense, internet law, and corporate litigation. He’s also popular among tech startups and affiliate marketers looking to stay on the right side of the legal fence while enhancing their bottom lines and minimizing liability. Mr. Gordon is an active member of the Chicago Bar Association, Illinois State Bar Association, and other community organizations.

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Laura Walter, CPA
Founder & CPA
CryptoTaxGirl

Ms. Walter is Founder and CPA at CryptoTaxGirl. She provides crypto tax reports, tax returns, tax advisory services, and online resources in the cryptocurrency tax space.

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Credit Information

  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

  • BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

Date + Time

  • event

    Monday, December 1, 2025

  • schedule

    1:00 p.m. ET./10:00 a.m. PT

I. Introduction

II. Mining

III. Staking

IV. Similarities and differences

V. Taxation of mining and staking income

VI. New 1099-DA and 1099-MISC reporting

VII. Current legislation

VIII. Proposed legislation

IX. Strategies for minimizing tax

X. Best practices

The panel will cover these and other critical issues:

  • How mining income is valued and taxed
  • Distinctions between mining and staking income
  • New Form 1099-DA, Digital Asset Proceeds from Broker Transactions
  • Current and proposed legislation impacting taxation of cryptocurrency activity

Learning Objectives

After completing this course, you will be able to:

  • Identify staking rewards
  • Determine similarities and differences between mining and staking activity
  • Decide how proposed digital asset legislation could impact taxation of cryptocurrency activity
  • Ascertain which cryptocurrency transactions will be reported on new Form 1099-DA


  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of individual income taxation, including itemized deductions, individual income tax credits, net operating loss limitations including carrybacks and carryforwards.


BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

IRS Approved Provider

BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .