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The question used to use the word "acquire".

The current question uses the word "receive".

 

If you come into possession of crypto, that is receiving, or acquiring.

 

The new draft of 2022 Form 1040 qualifies the meaning of "receive", in a way which would exclude purchasing, or finding on the sidewalk.

 

@MaxRLC 

 

Is there anyway to understand why the IRS makes this distinction? I don't know.