Which Tax Form Schedule do I use to report the transfer fees of crypto known as the "network fee" from one wallet to another?

[micropayments]

Transferring crypto from one wallet to another is not a taxable event. I withdrew crypto from my Nicehash account into an external wallet. There was always a small "network fee" each time I withdraw. My question is, which IRS tax document is used to report this small "network fee"? I hear that this "network fee" is the same as spending crypto? Report on Schedule what?

Also, do I have to file this form if the aggregate total for these "network fees" is less than $10?

[LeonardS]

You do not report the "network fees" directly on a schedule.  The fees are added to the basis of your investment.  You will use this basis to determine any gain or loss when you dispose of the cryptocurrency.