See below for the CARF transaction types and how they map from the specific Taxbit transaction types. All of these transactions are generally reportable under CARF to the extent a digital asset is involved.
| Subtype | Relevant Transaction Type | Subtype Enum (i.e., “Exchange Type”) | Taxbit Transaction Type | Taxbit Subtype |
| Exchange | CryptoFiatIn
The receipt of crypto, in exchange for fiat | N/A | Buy | N/A |
Trade Received asset Sent asset is a SEMP | N/A | |||
CryptoFiatOut
The disposal of crypto, in exchange for fiat | N/A | Sell | N/A | |
Trade Sent asset Received asset is a SEMP | N/A | |||
CryptotoCryptoIn
The receipt of crypto, in exchange for crypto | N/A | Trade Received asset Neither asset is classified as a SEMP | N/A | |
| CARF403 – Wrapping | Cost-Basis-Transfer Received asset | Wrapping | ||
CryptotoCryptoOut
The disposal of crypto, in exchange for crypto | N/A | Trade Sent asset Neither asset is classified as a SEMP | N/A | |
| CARF403 – Wrapping | Cost-Basis-Transfer Sent asset | Wrapping | ||
| Transfer In | CryptoTransferIn
The one-sided receipt of crypto | CARF501 – Airdrop | Income | Airdrop |
| CARF502 – Staking income | Income | Staking-Reward | ||
| CARF503 – Mining income | Income | Mining | ||
| CARF504 – Crypto loan | Deposit | Loan | ||
| CARF505 – Transfer from another RCASP | Deposit | RCASP | ||
| Unstake | N/A | |||
| CARF506 – Sale of goods or services | Income | Payment-Goods | ||
| Payment-Services | ||||
| CARF507 – Collateral | Deposit | Collateral | ||
| CARF508 – Other | Deposit | N/A | ||
| Blockchain | ||||
| Cost-Basis-FMV | ||||
| Income | N/A | |||
| Rent | ||||
| Royalties | ||||
| Referral-Bonus | ||||
| Reward | ||||
| Medical-Payment | ||||
| Gross-Proceeds-Paid-to-an-Attorney | ||||
| NEC | ||||
| Interest-Cryto-Backed | ||||
| Interest-Fiat-Backed | ||||
| Other | ||||
| CARF509 – Unknown | Deposit | Unknown | ||
| Transfer Out | CryptoTransferOut
The one-sided disposal of crypto | CARF601 – Transfer to another RCASP | Withdraw | RCASP |
| Stake | N/A | |||
| CARF602 – Crypto loan | Withdraw | Loan-Repayment | ||
| CARF603 – Purchase of goods or services | Expense FMV <= $50,000 | N/A | ||
| CARF604 – Collateral | Withdraw | Collateral | ||
| CARF605 – Other | Withdraw | N/A | ||
| Withdraw | Gift-Sent | |||
| Withdraw | Blockchain | |||
| CARF606 – Unknown | Withdraw | Unknown | ||
| Transfer Wallet | TransferWallet Wallet not associated with another RCASP (e.g., cold storage wallet) | TransferWallet Wallet not associated with another RCASP (e.g., cold storage wallet) | Withdraw | Cold-Wallet |
| RRPT | RRPT (Reportable Retail Payment) | N/A | Expense FMV > $50,000 | N/A |