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@JamesG1 - I believe I have performed the steps as outlined by you above. However, since cryptocurrency is treated as property, I am attempting to categorize this income as passive "rental" income to offset expenses associated with a rental property (I am reporting losses for the year from the rental property).  How can I categorize as such so the crypto income is offset by the rental property losses? And if it requires re-categorizing as "rental income", what address should I associate with the income?