Wash sale loss disallowed on Bitcoin?

[cparke3]

I have no 1099-B from the exchange, can wash sale loss nevertheless still be considered disallowed? Also, are cryptocurrencies still considered exempt from the wash sale rule? My understanding is that Bitcoin in particular was ruled as a commodity years ago, though there is a recent trend in which the SEC (not yet IRS) is increasingly viewing cryptocurrencies in general as unregistered securities. 

[LeticiaF1]

Wash sale rules do not currently apply to cryptocurrencies, such as Bitcoin, Ethereum, Tether, or Solana. The wash sale rule only applies to the buying and selling of stock or other securities. Cryptocurrency is considered property, it isn’t stock or a security.  For more information on wash sales and how to report cryptocurrency see the TurboTax articles below:

Wash Sale Rule: What Is It, How Does It Work, and More

Your Crypto Tax Guide