You can also choose to report Mining as hobby income if you do not meet the rules to be a business and only mine as a hobby although then expenses are not deductible other than as itemized deductions and then limited to 2% of AGI. <a rel="nofollow" target="_blank" href="
https://www.1040.com/tax-guide/taxes-for-the-self-employed/hobby-or-business/">https://www.1040.com/...>
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