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July/August 2023 » Riding the NFT Wave
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Brian Mittendorf, PhD, CPA, and Sean Stein Smith, DBA, CPA
In BriefCrypto assets represent a fast-moving asset class, and nonfungible tokens (NFT) are an especially fast-growing subset of that class, which have attracted outsized attention in the press and markets. With such growth comes a plethora of questions about such assets—how to report them, how to value them, and how they are to be taxed. This article is a starting point for further discussion between CPAs and those individuals and institutions involved in the NFT space. Although the answers to many questions may still be uncertain, there is a great need for advice and guidance.
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