IRS Notice 6174-A: What You Need to Know and Do
Summary:
IRS Notice 6174-A is sent by the IRS to taxpayers who may have engaged in cryptocurrency transactions. The purpose of the notice is to remind them to review their tax filings to ensure that all relevant cryptocurrency transactions have been reported. This is a soft notice, meaning it does not require an immediate response, but it serves as a reminder for compliance with IRS rules regarding virtual currency reporting.
Receiving a notice from the IRS can cause concern, especially if it’s related to your cryptocurrency transactions. The IRS Notice 6174-A informs taxpayers that they should review their past tax returns to ensure all cryptocurrency-related transactions have been accurately reported. This notice doesn’t imply wrongdoing or require an immediate response, but it highlights the importance of compliance with cryptocurrency tax regulations. In this article, we will explore what IRS Notice 6174-A entails, why it is issued, how it affects you, and what steps you should take upon receiving it. We’ll also answer common questions about this notice and discuss the potential consequences of not adhering to IRS guidelines.
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What is IRS Notice 6174-A?
IRS Notice 6174-A is part of an IRS initiative to increase awareness and compliance among taxpayers who may have engaged in virtual currency transactions. While this notice doesn’t accuse you of non-compliance or prompt an immediate response, it serves as a reminder to ensure you’ve accurately reported any income, capital gains, or losses from cryptocurrency transactions on your tax returns.
The IRS considers virtual currencies like Bitcoin, Ethereum, and other cryptocurrencies as property. This means that the rules for reporting capital gains and losses from traditional investments like stocks and real estate also apply to cryptocurrency. If you’ve traded, sold, or exchanged cryptocurrency, you are required to report it on your tax return.
Why is the IRS issuing this notice?
The increasing popularity of cryptocurrencies has led the IRS to focus more on ensuring tax compliance in this area. Cryptocurrencies can be used anonymously, and many taxpayers may not realize they have to report their cryptocurrency transactions. By sending IRS Notice 6174-A, the IRS aims to remind individuals that these transactions are taxable and must be reported accordingly.
Pro Tip
Set up IRS account alerts online to get real-time notifications on any changes to your tax return or account. This helps you stay updated on adjustments and due dates.
Why did you receive IRS notice 6174-A?
You may have received IRS Notice 6174-A if the IRS believes you may have engaged in cryptocurrency transactions. This information could come from cryptocurrency exchanges or other third-party sources. However, receiving this notice doesn’t necessarily mean that the IRS has identified any problems with your tax return.
The IRS uses third-party data to cross-check taxpayer records. For example, if you have traded cryptocurrency on an exchange that reported your activity to the IRS, but you haven’t reported it on your tax return, the IRS may flag this as a potential issue. Even if there is no discrepancy, the IRS may still send this notice as a reminder to review your cryptocurrency reporting.
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Steps to take if you receive IRS notice 6174-A
If you receive this notice, there are a few key steps you should take to ensure that your cryptocurrency tax reporting is in order:
- Read the notice carefully: The first step is to carefully review IRS Notice 6174-A. Make sure you understand the IRS’s reminder about the need to report all cryptocurrency transactions on your tax return.
- Review your past tax returns: Check your previous tax returns to ensure that you’ve accurately reported any cryptocurrency transactions. If you’ve sold, exchanged, or traded cryptocurrency, these activities must be included in your tax filings.
- Gather your records: If you realize that you haven’t reported certain cryptocurrency transactions, you should gather your records, including transaction history from exchanges or wallets. These records will help you determine any capital gains or losses that you need to report.
- Amend your tax return if necessary: If you discover that you failed to report cryptocurrency transactions, you may need to file an amended return using Form 1040-X to correct the error.
- Keep the notice for your records: IRS Notice 6174-A does not require a response, but you should retain it for your personal records as a reminder to stay compliant with cryptocurrency tax laws.
Pro Tip
Keep detailed records of all your cryptocurrency transactions, including dates and amounts. This makes tax reporting and compliance much easier, especially in case of an audit.
How does IRS notice 6174-A affect you?
Receiving IRS Notice 6174-A may not have an immediate impact on your tax situation unless you have unreported cryptocurrency transactions. This notice is informational, aimed at educating taxpayers about their responsibility to report virtual currency earnings and losses. If you’ve already been reporting your cryptocurrency activity accurately, no further action is needed other than keeping the notice for future reference.
However, if you haven’t reported cryptocurrency transactions, you could face consequences such as audits, penalties, and interest on any unreported earnings. It’s essential to take this notice seriously and review your tax records to ensure compliance.
Consequences of not acting
If you ignore IRS Notice 6174-A and fail to report cryptocurrency transactions, the IRS may take further action, including auditing your tax returns. Cryptocurrency transactions are under heightened scrutiny by the IRS, and failing to comply with reporting requirements can lead to additional taxes, penalties, and interest.
To avoid these issues, it’s best to act promptly by reviewing your past returns and amending them if necessary.
How to report cryptocurrency transactions on your taxes
The IRS treats cryptocurrency as property, so the tax rules that apply to property transactions also apply to virtual currencies. Here’s how you can report different types of cryptocurrency transactions:
Cryptocurrency income
If you received cryptocurrency as payment for services or products, the value of the cryptocurrency at the time of receipt must be reported as income. This includes wages, mining rewards, or payments received in cryptocurrency.
- Wages paid in cryptocurrency: If your employer paid you in cryptocurrency, the fair market value of the cryptocurrency at the time of payment should be included in your gross income.
- Mining rewards: The fair market value of cryptocurrency you received from mining activities must be reported as income, and you may also need to pay self-employment tax on it.
Pro Tip
Consider using tax software that supports cryptocurrency reporting. Many platforms automatically calculate capital gains and losses, saving you time and reducing errors.
Capital gains and losses
When you sell, trade, or exchange cryptocurrency, you must report the gain or loss from the transaction. The gain or loss is determined by comparing the value of the cryptocurrency when you acquired it to the value when you disposed of it. The difference between these two values is either your capital gain or loss.
- Short-term vs. long-term gains: If you held the cryptocurrency for less than a year, the gains are considered short-term and taxed at ordinary income tax rates. If you held it for more than a year, it is considered a long-term gain and may be taxed at a lower rate.
Further support options
If you are unsure how to proceed after receiving IRS Notice 6174-A, consider seeking professional advice or using IRS resources:
- Consult a tax professional: A certified public accountant (CPA) or tax attorney who specializes in cryptocurrency tax law can help you navigate the process and ensure that your returns are accurate.
- Use IRS online tools: The IRS provides several online resources to help taxpayers understand their reporting obligations. You can also call the IRS directly if you have questions.
- Reach out to the IRS Taxpayer Advocate Service: If you’re having difficulty resolving issues with the IRS, the Taxpayer Advocate Service is an independent organization that can assist you.
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Frequently asked questions
What is the difference between IRS notice 6174 and 6174-A?
IRS Notice 6174-A is a soft reminder that you may need to report cryptocurrency transactions on your tax return, while IRS Notice 6174 is a more general notice sent to taxpayers involved in virtual currency transactions. Both notices are part of the IRS’s effort to ensure taxpayers comply with virtual currency tax reporting requirements, but neither requires an immediate response unless there are discrepancies in your tax filings.
Do I need to amend my tax return if I receive IRS notice 6174-A?
You only need to amend your tax return if you find that you have not reported cryptocurrency transactions correctly. If your previous tax filings already include all the relevant cryptocurrency transactions, there is no need to take further action. However, if you missed any transactions, you should file an amended return (Form 1040-X) to correct the issue.
Will I face penalties if I ignore IRS notice 6174-A?
While IRS Notice 6174-A itself does not carry penalties, failing to report cryptocurrency transactions may result in penalties if the IRS audits your tax return. It’s important to review your tax filings after receiving this notice to avoid potential fines or interest for unreported income or gains.
Can I report cryptocurrency transactions online?
Yes, you can report cryptocurrency transactions electronically when you file your tax return. Most tax preparation software will include options for reporting cryptocurrency income, capital gains, and losses. If you’re using an accountant or tax preparer, they can also help ensure that all cryptocurrency-related activities are properly included in your return.
How do I calculate the value of cryptocurrency for tax purposes?
To calculate the value of cryptocurrency for tax purposes, use the fair market value of the cryptocurrency at the time of the transaction. This is the value of the cryptocurrency in U.S. dollars based on the exchange rate when you bought, sold, or exchanged it. Most cryptocurrency exchanges provide transaction histories that show the U.S. dollar value of each transaction, which can help you determine your taxable gains or losses.
Need help understanding other IRS letters and notices? Visit our comprehensive guide to IRS Letters and Notices or search for the document you received in the table below.
| CP01 | The IRS verified your claim of identity theft and will monitor your account. |
| CP01H | The IRS received a tax return with a social security number that belongs to a dead person. |
| CP02H | Money is due on an amended return based on a grant received due to Hurricane Katrina, Rita, or Wilma. |
| CP03C | You received the First-Time Homebuyer Credit for a house you purchased. |
| CP04 | You may be eligible for tax deferment because either you or a spouse served in a combat zone, a qualified contingency operation, or a hazardous duty station during the tax year specified on your notice. |
| CP08 | You may be entitled to additional money due to the Additional Child Tax Credit. |
| CP10 | Your tax return changed due to a miscalculation, and the refund you wanted to apply to an estimated tax payment has changed. |
| CP10A | Your tax return changed due to a miscalculation of the Earned Income Credit, and the refund you wanted to apply to an estimated tax payment has changed. |
| CP11 | You owe money because the IRS amended your return due to a miscalculation. |
| CP11A | Your tax return changed due to a miscalculation of the Earned Income Credit, and the refund you wanted to apply to an estimated tax payment also changed. |
| CP11M | Your tax return changed due to a miscalculation of the Making Work Pay and Government Retiree Credit, and the refund you wanted to apply to an estimated tax payment has changed. |
| CP12 | You are due a bigger refund because the IRS corrected one or more mistakes on your tax return. |
| CP12A | The IRS made changes to correct the Earned Income Credit (EIC) claimed on your tax return. |
| CP12E or CP12F | The IRS corrected a miscalculation on your return. |
| CP12M | The IRS made changes to the computation of the Making Work Pay and/or Government Retiree Credits on your return. |
| CP12R | The IRS made changes to the computation of the Rebate Recovery Credit on your return. |
| CP13 | The IRS made changes to your return due to a miscalculation. There is no refund or amount due. Your balance is zero. |
| CP13A | The IRS made changes to your return due to a miscalculation of the Earned Income Credit. There is no refund or amount due. Your balance is zero. |
| CP13M | The IRS made changes to your return due to a miscalculation of the Making Work Pay credit or the Government Retiree Credit. There is no refund or amount due. Your balance is zero. |
| CP13R | The IRS made changes to your return due to a miscalculation of the Recovery Rebate Credit. There is no refund or amount due. Your balance is zero. |
| CP14 | You owe money on unpaid taxes. |
| CP16 | The IRS made changes to your return due to a miscalculation. The refund you were due was applied to other tax debts. |
| CP21A | You owe money due to the changes you requested that the IRS make on your tax returns. |
| CP21B | You are due a refund due to the changes you requested that the IRS make on your tax returns. The money should arrive within 2 to 3 weeks. |
| CP21C | The IRS made the requested changes to your tax return. You will not receive a refund, and there is no tax due. Your balance is zero. |
| CP21E | As a result of your recent audit, the IRS made changes to your tax return, and you owe money as a result of those changes. |
| CP21I | The IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes. |
| CP22A | The IRS made the changes you requested, and you owe money as a result. |
| CP22E | As a result of your recent audit, the IRS changed your tax return, and you now owe money. |
| CP22I | The IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes. |
| CP23 | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. You owe taxes due to these changes. |
| CP24 | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. This resulted in an overpayment of estimated taxes. |
| CP24E | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. This resulted in an overpayment of estimated taxes. |
| CP25 | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. You are not due a refund, nor do you owe any money. Your balance is zero. |
| CP31 | You need to update your address because your refund check was returned to the IRS. |
| CP45 | The IRS was unable to apply your overpayment to your estimated tax as you requested. |
| CP49 | The IRS used all or part of your refund to pay a tax debt. |
| CP53 | Your refund check will be sent by mail because the IRS can’t provide your refund through direct deposit. |
| CP57 | The bank declined your payment, so the IRS was unable to draft funds from your bank account. |
| CP71 | A reminder of the amount you owe in tax, penalty, and interest. |
| CP71A | A reminder of the amount you owe in tax, penalty, and interest. |
| CP71C | A reminder of the amount you owe in tax, penalty, and interest. |
| CP71D | A reminder of the amount you owe in tax, penalty, and interest. |
| CP88 | The IRS is holding your refund because you haven't filed one or more tax returns, and it believes you will owe tax. |
| CP90 | The IRS is notifying you of its intent to levy certain assets for unpaid taxes. You have the right to dispute the levy in a Collection Due Process hearing. |
| CP91 | The IRS will levy up to 15% of your social security benefits for unpaid taxes. |
| CP120 | The IRS needs documentation of your tax-exempt status. |
| CP120A | Your organization’s tax-exempt status has been revoked because it failed to file a Form 990 series return for three consecutive years. |
| CP130 | You may no longer need to pay the Alternative Minimum Tax (AMT) because your tax return filing requirements changed. |
| CP152 | The IRS received your return. |
| CP153 | The IRS will send your refund by mail because your direct deposit did not go through. |
| CP161 | You have an unpaid balance due to the IRS. |
| CP166 | Your monthly payment to the IRS did not go through due to insufficient funds in your bank account. |
| CP178 | You may no longer owe excise tax because your tax return filing requirements changed. |
| CP231 | You need to update your address because your refund was returned to the IRS. |
| CP259 | You did not file the business tax return identified in the notice. |
| CP259A | You should have filed these forms but did not – Form 990/990-EZ, Return of Organization Exempt From Income Tax, or Form 990-N (e-Postcard). |
| CP259B | The IRS requires you to file these forms but did not – Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation. |
| CP259C | The IRS believes that you are a private foundation, but did not file the required Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation. |
| CP259D | You must file this form, but you did not – Form 990-T, Exempt Organization Business Income Tax Return. |
| CP259E | You should have filed this form, but you did not – Form 990-N (e-Postcard) or Form 990/990-EZ, Return of Organization Exempt From Income Tax. |
| CP259F | The IRS requires you to file this form but did not – Form 5227, Split-Interest Trust Information Return. |
| CP259G | The IRS requires you to file this form, but you didn’t – Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations. |
| CP259H | As a tax-exempt political organization, you must file this form, but you did not – Form 990/990-EZ, Return of Organization Exempt From Income Tax. |
| CP276A | You submitted your tax liability schedule incorrectly. The IRS typically charges a Federal Tax Deposit (FTD) penalty for this but did not this time. |
| CP276B | The IRS did not receive the correct amount of tax deposits. It normally charges a Federal Tax Deposit (FTD) penalty but did not this time. |
| CP297 | The IRS is notifying you of its intent to levy certain assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing. |
| CP297A | The IRS has levied your assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing. |
| CP298 | The IRS notifying you of its intent to levy up to 15% of your social security benefits for unpaid taxes. |
| CP501 | You have a balance due on one of your tax accounts. |
| CP503 | You have an unpaid balance on one of your accounts, and the IRS has not heard from you. |
| CP504 | You have an unpaid amount due on your account. If you do not pay immediately, the IRS will levy your state income tax refund to apply it to the amount you owe. |
| CP504B | You have an unpaid amount due on your account. If you do not pay immediately, the IRS will levy certain property or rights to property to apply it to the amount you owe. |
| CP521 | A reminder that you have an installment agreement payment due. |
| CP523 | You have defaulted on your payment agreement. Therefore the IRS is terminating the agreement and will levy your assets. |
| CP601 | Usted tiene un saldo pendiente de pago (dinero que le debe al IRS) en una de sus cuentas contributivas. |
| CP603 | No hemos recibido respuesta de parte de usted y todavía tiene un saldo sin pagar en una de sus cuentas contributivas. |
| CP604 | Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará cualquier reembolso de impuestos estatales al que tenga derecho y aplicarlo al pago de su deuda. |
| CP604B | Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará ciertas propiedades o derechos de propiedad y lo aplicará al pago de su deuda. |
| CP621 | Este aviso es para notificarle que usted tiene un plan de pagos a plazos vencido. Por favor, envíe el pago inmediatamente. |
| CP623 | Este aviso es para informarle nuestra intención de cancelar su plan de pagos a plazos y confiscar (embargar) sus bienes. Usted incumplió en su acuerdo. |
| CP711 | Nosotros realizamos cambios a su planilla debido a que entendemos que hubo un cálculo erróneo. Como resultado de estos cambios, usted adeuda dinero por sus contribuciones. |
| CP721 | Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos. |
| CP722 | Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos. |
| CP771 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP772 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP773 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP774 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP959 | Usted no radicó su planilla de contribución de negocios identificada en este aviso. |
| CP2000 | The income or payment information on file doesn’t match your tax return. The discrepancy may result in an increase or decrease in your tax due. |
| CP3219A | The IRS has received information that is different from what you reported on your tax return. This may result in an increase or decrease in your tax. |
| CP3219N | The IRS didn’t receive your tax return, so it calculated your return based on the information received from employers, financial institutions, and others. If you want to challenge the proposed tax, you have 90 days from the date of this notice. If you are outside the country, you have 150 days. |
| Letter 0012C | The IRS needs additional information to process your tax return. |
| Letter 0484C | The IRS wants a completed |
| Letter 0525 | Updates you on proposed changes after an IRS examination. Any changes are explained and details the refund due or taxes owed. |
| Letter 531 | IRS Notice of Deficiency. The information the IRS received about you was different from what you reported on your return. |
| Letter 0668D(LP 68) | The IRS released their levy. |
| Letter 0549C | Your tax bill was paid. |
| Letter 0681C | The IRS accepted your payment proposal. However, this is not a formal Installment Agreement. |
| Letter 0757C | You did not adhere to the terms of your Installment Agreement. |
| Letter LT 11 | The IRS plans to seize your property or rights to property. |
| Letter 1058 | The IRS has not received your payment. It plans to seize your property or rights to property. |
| Letter 1615 (LT 18) | You must respond to the IRS within 10 days of this notice regarding past due tax returns. |
| Letter 1737 (LT 27) | Complete and sign Form 433F, Collection Information Statement. |
| Letter 1961C | Your application for a Direct Debit Installment Agreement was declined. It explains why and what you need to do to qualify. |
| Letter 1962C | Your application for a |
| Letter 2050 (LT 16) | The IRS is trying to collect unpaid taxes from you from returns that have been filed or from returns that have not been filed. |
| Letter 2257C | The IRS is providing the payoff amount that you requested. |
| Letter 226-J | An IRS letter to large employers notifying them that they may be liable for an Employer Shared Responsibility Payment (ESRP). |
| Letter 2271C | A request for an Installment Agreement has been approved. It explains the fees and how to qualify for a Low Income Fee Reduction. The letter may also request missing information. |
| Letter 2272C | An IRS letter explaining why your request to pay the balance due in installments was declined. |
| Letter 2273C | A confirmation letter of your request to pay the balance due in installments. It contained the amount to pay, fees charged, and where to send payment. Instructions on how to apply for the Low Income Fee Reduction included. |
| Letter 2318C | A response to a request to pay taxes due to payroll deductions. It also explains the fees that are charged. |
| Letter 2357C | The IRS is admitting that it did not send you the balance due notices that it should have. |
| Letter 2603C | The IRS accepted your installment agreement. The IRS will file a Notice of Federal Tax Lien on your personal property. |
| Letter 2604C | The IRS has accepted your request for installment payments. This IRS letter provides the monthly payment, the address where to send it, and the fees charged. The letter also provides instructions on how to apply for the Low Income Fee Reduction. |
| Letter 2761C | The IRS is requesting your combat zone service dates to ensure that it provides you with the special provisions and protection of the combat zone deferment. Copies of military orders or other documentation to support your time served may be requested. Civilians working in support of the Armed Forces may be required to provide a Letter of Authorization or a letter from their employer. |
| Letter 2789C | An annual reminder notice, as required by law, of the balance due to the IRS. It explains that penalties and interest continue to accrue until the balance is fully paid. |
| Letter 2840C | Confirms your Installment Agreement request and includes the payment amount and due date. This IRS letter explains the fees charged for paying monthly and explains how to apply for the Low Income Fee Reduction (if you qualify). |
| Letter 3030C | Provides an explanation of the tax, penalty, and interest still due on your account. |
| Letter 3127C | A confirmation of your request to make a change to your Installment Agreement. This IRS letter explains the fees for the change. Changes can be to the payment amount or due date, or it can include additional liabilities. |
| Letter 3174 | A reminder of taxes due after the IRS has sent a Notice of Intent to Levy. |
| Letter 3217C | The IRS has accepted your request to pay the balance in installments. This IRS letter provides your payment amount, the due date, and fees charged. The letter also provides instructions on applying for the Low Income Fee Reduction (if you qualify). |
| Letter 3228 (LT 39) | A request to pay the balance due within 10 days using the envelope provided. |
| Letter 3500 | The IRS has received your documents, and it needs additional time to review them. |
| Letter 3572 | Your Federal Income Tax Return has been selected for examination. The IRS auditor requests that you call to schedule an audit appointment. |
| Letter 4883C | The IRS received your federal income tax return but needs more information to verify your identity in order to process your tax return accurately. |
| Letter 4903 (LT 26) | You must file your tax returns immediately. The IRS has previously contacted you, but it did not receive a response. |
| Letter LP 47 | The IRS is trying to locate the person identified in the letter and is requesting that you provide their new address. |
| Letter LP 59 | The IRS has not received a response to the notice of levy it previously sent. |
| Audit Letter 2205 | The IRS manages audits either by mail or through an in-person interview to review your records. The interview may be at an IRS office (office audit) or the taxpayer’s home, place of business, or accountant’s office (field audit). |
| Letter 915 | You recently underwent an audit, and the IRS informs you that you now owe taxes. |
Key takeaways
- IRS Notice 6174-A is a reminder to report cryptocurrency transactions on your tax returns.
- You do not need to respond to the notice, but you should review your tax filings for accuracy.
- Failing to report cryptocurrency transactions can result in audits, penalties, and interest.
- Consult a tax professional if you need help with your cryptocurrency reporting obligations.
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