Crypto Inheritance Tax Guide for Digital Asset Transfer (2026)
Report crypto inheritance tax: stepped-up basis, estate transfer, beneficiary reporting, and cryptocurrency inheritance.
Summary
Inherited crypto gets stepped-up basis. This guide explains basis adjustment, estate transfer, and beneficiary reporting.
Key Steps
- 1Stepped-up basis: inherited crypto valued at decedent's date of death.
- 2No immediate tax: beneficiary owes no tax at inheritance receipt.
- 3Track FMV: obtain date-of-death valuation from exchange records.
- 4Future sale: use stepped-up basis, not decedent's original cost.
- 5Estate tax: large estates may owe estate tax before distribution.