Taxbit Transaction Types – CARF Reporting

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