I looked at the IRS FAQ and could not find any mention of "wash sales". I did find this though: "When you sell virtual currency, you must recognize any capital gain or loss on the sale, subject to any limitations on the deductibility of capital losses". It links to Publication 544.
However, I could not find anything in this publication about wash sales, or more information related to this comment.
There is a section 1091 called "Loss from wash sales of stock or securities" which suggests the wash sale rule is specific to stock and securities, not cryptocurrency (which is treated as property). I've also seen some comments on other websites saying that the wash sale rule does not apply to cryptocurrency.
So this leads me to think the wash sale rule does not apply. However, I am hoping to get confirmation.
