According to US tax law, individuals are supposed to indicate their capital gains and losses from investment activities in Form 8949. This form has been covering conventional investments like stocks, bonds, etc. It is also required by Forex brokers based in the US by US clients in order to keep in line with the regulations.
Of late, virtual currencies, and especially bitcoin have become an alternative tool for investment. While most people use it for transactions, there are others who see it as an asset. By looking at the historical price changes in the value of bitcoin, it is clear that anyone who invested in bitcoin during the early years have enjoyed magnificent returns.

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