List of Common Crypto Wallets Foreign vs. US-Based Wallets*

Congress and the IRS are very aggressively pursuing cryptocurrency activity, reporting, and tax situations. Cryptocurrency activity of any type, including sales, staking, mining, lending, NFT activity, trades and other activities must be reported on your return. Cryptocurrency activity may require reporting on tax returns filed with other countries.

Please note that any person having a financial interest in, or signature or other authority over, bank accounts, securities, or other financial accounts such as cryptocurrency wallets having an aggregate value exceeding $10,000 in a foreign country on a single day in 2022, must report such a relationship. *If you do not provide our firm with information regarding any interest you may have in a foreign account, including foreign cryptocurrency wallets, we will not be able to prepare any of the required disclosure forms, and penalties may be due, for which we have no responsibility. In the absence of such information being provided we will presume you do not have any foreign assets or financial interests and will not file any applicable disclosure forms without separate written authorization.

COMMON US-BASED CRYPTOCURRENCY WALLETS/EXCHANGES

Coinbase Binance US Coinbase Pro Cash App Gemini Abra Bittrex Circle Poloniex Kraken itBit

COMMON FOREIGN CRYPTOCURRENCY WALLETS/EXCHANGES

Bibox (Singapore) Gate.io (Cayman Islands) Binance (Malta) HitBTC (Hong Kong) Bitfinex (Taiwan) Huobi (Singapore) Bitflyer (Japan) Jaxx (Canada) BitGrail (Italy) KuCoin (Hong Kong/Seychelles) Bithumb (South Korea) Liqui (Ukraine) Bitmex (Seychelles) Liquid (Japan) Bitstamp (U.K.) Livecoin (U.K.) Bleutrade (Brazil) Mercatox (U.K.) BTC Markets (Australia) OKEx (Malaysia) Bybit (Singapore) QuadrigaCX (Canada) CEX.IO (U.K.) The Rock Trading (Italy) Coinbene (Singapore) Tidex (Russia) Cryptopia (New Zealand) Tradesatoshi (U.K.) Coss (Singapore) Uphold (U.K.) Derbit (Netherlands) Yobit (Russia)

*This is a list of the most common crypto wallets and is not a full list of wallets available. Do your own due diligence on any wallet you participate in to determine if and how reporting is required.