SEE-1 - Income and Assets - Section 2.1

Classify and report taxable income sources including wages, interest, dividends, rental income, Schedule C business income, and virtual currency transactions.

Classify income as taxable or excludable, including wages, interest, dividends, alimony under pre-2019 agreements, rental income, and self-employment income reported on Schedule C. Recognise that virtual currency and other digital asset transactions are treated as property, making each disposal a reportable event for federal income tax purposes.

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