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As a wild guess, your $30 for register is probably earned income now. Does that mean once you report it and pay taxes on it, that your basis increases by $30? Certainly, if you sell the coin or use it to pay taxes or to buy something, it's a taxable transaction. How do you track which coins you spend, which partial coin might be left? And, your wallet registered in El Salvador, that's subject to FBAR, etc., right? I'm going to take some classes this fall...

When in doubt, I tend strongly to file.