Deduct 100% of ASIC/GPU rig cost year one; mining income offset by depreciation.
Mining rigs (ASICs, GPUs, immersion tanks) qualify as 5-year MACRS property. Combine §179 ($1.22M cap 2025) + bonus depreciation (60% in 2025, phasing down) to deduct nearly 100% year one. Offsets mining income (ordinary + SE tax). Structure as an LLC/S-corp to further optimize SE tax. Depreciation recapture on eventual sale of rigs.
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Sell crypto at a loss and rebuy the same asset immediately — wash sale doesn't apply.
Hold BTC/ETH inside a Roth IRA — tax-free growth on generational gains.
Borrow against BTC/ETH at 5–10% — no capital gains, keep the upside.
Move to PR, become bona fide resident, pay 0% federal tax on post-move crypto appreciation.
Defer crypto capital gains by rolling into a QOZ fund within 180 days.
Give appreciated BTC to a DAF — no cap gains, full FMV deduction.
Appraised NFT donation = FMV deduction, no cap gains recognition.
Compare on-chain stablecoin yields to T-bills, park capital where risk-adjusted return wins.