๐๐ก๐ ๐๐๐ ๐ก๐๐ฌ ๐ฆ๐จ๐ฏ๐๐ ๐ญ๐ก๐ ๐ฏ๐ข๐ซ๐ญ๐ฎ๐๐ฅ ๐๐ฎ๐ซ๐ซ๐๐ง๐๐ฒ ๐ช๐ฎ๐๐ฌ๐ญ๐ข๐จ๐ง from Schedule 1 of the 2019 Form 1040 to the first page of the 2020 Form 1040 and Form 1040-SR. The question asks, “At any time during 2020, did you receive, sell, send, exchange, or otherwise acquire any financial interest in any virtual currency?” ย Reportable items include but are not limited to (1) the receipt or transfer of virtual currency for free; (2) an exchange of virtual currency for goods or services; (3) a sale of virtual currency; (4) an exchange of virtual currency for other property; and (5) a disposition of a financial interest in virtual currency. For more information, go to www.IRS.gov/virtualcurrencyfaqs.