If in 2025 you * Sold crypto * Swapped one crypto for another * Used crypto to buys goods and services * Received staking rewards, airdrops, mining income, or payment in crypto [people often overlook these] then Form 1040 must be checked YES. But even then extreme care is necessary: missing transaction data could lead to cost basis errors and a higher tax bill.
New IRS rules for filing 2025 crypto taxes