Do I need to report any earnings/losses on crytocurrency if I've traded 1 digital currancy for another digital currency. I have not exchanged it for cash.

[sjodom]

I had to exchange cash for a crytocurrency, and then within hours traded this for another currency.  I'm certain any gains or losses were minimal and I've not exchanged any of it back for cash.

[maglib]

Notes about why not 1031 (these are not organized but, purely notes from relevant IRS data.

Does not qualify for like kind exchange, they don't use a QUALIFIED INTERMEDIARY nor do they make a written election at time of exchange..

IRS RULES: To qualify as a Section 1031 exchange, a deferred exchange must be distinguished from the case of a taxpayer simply selling one property and using the proceeds to purchase another property (which is a taxable transaction).  Rather, in a deferred exchange, the disposition of the relinquished property and acquisition of the replacement property must be mutually dependent parts of an integrated transaction constituting an exchange of property.  Taxpayers engaging in deferred exchanges generally use exchange facilitators under exchange agreements pursuant to rules provided in the Income Tax Regulations. .

The identification must be in writing, signed by you and delivered to a person involved in the exchange like the seller of the replacement property or the qualified intermediary.  However, notice to your attorney, real estate agent, accountant or similar persons acting as your agent is not sufficient.

Replacement properties must be clearly described in the written identification.  In the case of real estate, this means a legal description, street address or distinguishable name. Follow the IRS guidelines for the maximum number and value of properties that can be identified.

How do you report Section 1031 Like-Kind Exchanges to the IRS?
You must report an exchange to the IRS on  Form 8824, Like-Kind Exchanges and  file it with your tax return for the year in which the exchange occurred.

Form 8824 asks for:

Descriptions of the properties exchanged
Dates that properties were identified and transferred
Any relationship between the parties to the exchange
Value of the like-kind and other property received
Gain or loss on sale of other (non-like-kind) property given up
Cash received or paid; liabilities relieved or assumed
Adjusted basis of like-kind property given up; realized gain
If you do not specifically follow the rules for like-kind exchanges, you may be held liable for taxes, penalties, and interest on your transactions.

Add this to the fact the currency is not US real property in the United States and property outside the United States are not like-kind properties.

[DanielV01]

For 2017, this is considered a Section 1031 like-kind exchange.  An exchange of this type is not a taxable event.  You should be able to claim this exchange since your cryptocurrency was exchanged directly for other cryptocurrency.  For 2017, this provision is allowed for property, (and the IRS has ruled that cryptocurrency is property and not currency).  These exchanges are reported on Form 8824.  Please see this FAQ to access the form:  https://ttlc.intuit.com/replies/5122176

To be fair, there is some debate as to whether or not crypto for crypto exchanges actually qualify, but the general consensus is that they do when they are executed, documented, and reported correctly.  Based on your "facts and circumstances" you would only need to prove that the exchange was a direct exchange and not a crypto to cash to crypto conversion.  The sale of crypto to cash would be a taxable event, even if the gain or loss were minimal.  

Regardless, this provision is no longer available going forward.  With the passage of the year-end tax reform, the Federal Government only allows real property (land, buildings, and so forth) to be considered for like-kind exchange treatment.  If in the future you exchange one form of crypto for another, it will be considered a sale of the first crypto (for the U.S. equivalent in dollars at the moment of the sale).  If the crypto was held for one year or less, than the gain is taxed at your marginal tax rate (ordinary income), whereas if held for more than one year (one year plus one day), you receive the more favorable capital gains treatment.  Then, the new crypto would be "purchased" at the US dollar equivalent.  The purchase price (plus fees) would be the new basis for the new cryptocurrency.

For a detailed consideration of this subject, please click on the following link:  Bitcoin: New Tax Law Eliminates Loophole | Fortune

[bps2001]

This seems confusing.  Quoting from the IRS:

https://www.irs.gov/individuals/international-taxpayers/freque[product key removed]ions-on-virtual-c...

Q37.  Will I have to recognize income, gain, or loss if I own multiple digital wallets, accounts, or addresses capable of holding virtual currency and transfer my virtual currency from one to another?

A37.  No.  If you transfer virtual currency from a wallet, address, or account belonging to you, to another wallet, address, or account that also belongs to you, then the transfer is a non-taxable event, even if you receive an information return from an exchange or platform as a result of the transfer.

This makes it sound like transferring from one crypto you own to another crypto you own is a non-taxable event.  The original question did not deal with  a "sale" (which would be taxable); rather the question was about a exchange from one crypto to another crypto (no sale, rather a "transfer"). 

This topic sounds pretty murky.