Where gain is actually computed. A 1099-B or 1099-DA reports what you sold for, not what you made; Form 8949 reconciles each disposal and its subtotals carry here. Digital assets held as investments run this route. Received as payment for work, they do not.
Everything on this site that lands here
Each article declares the sheet its number ends up on, so this list is the writing itself rather than a summary of it.
| Read | Where it lands |
|---|---|
| 1099-DA: proceeds, not gain | gain rather than proceeds, via Form 8949 |
| Moving coins between your own wallets | gain rather than proceeds, via Form 8949 |
The official page
Everything here is written from the IRS's own material, and the place to check it is Schedule D on irs.gov. Figures and rules change; the source is what settles them.
This is educational material, not tax advice. Your own situation may turn on facts this page does not know about.