Crypto ICO Tax Guide for Initial Coin Offering (2026)
Report crypto ICO tax: token purchase taxation, vesting schedule, token distribution, and initial coin offering reporting.
Summary
ICO tokens create taxable events. This guide explains purchase taxation, vesting, and distribution reporting.
Key Steps
- 1Token purchase: tokens purchased in ICO taxed like regular crypto purchase.
- 2Receipt timing: tax liability when tokens become accessible and tradeable.
- 3Vesting tokens: tokens with vesting taxed when each tranche unlocks.
- 4Track purchase price: ICO purchase price becomes cost basis.
- 5Document transaction: ICO participation, token amount, price, vesting terms.