Federal Government

<p data-pm-slice="1 1 []">IRS Revenue Procedure 2026-20 provides federal tax guidance for investment trusts holding digital assets and participating in blockchain staking. Intended for financial institutions, trust administrators, tax professionals, and compliance teams, it establishes a safe harbor allowing qualifying trusts to stake digital assets without losing their investment trust or grantor trust tax status.</p>
<p>The procedure explains eligibility requirements, custodial arrangements, staking rewards, liquidity management, and investor protections. Readers will learn how trusts can comply with federal tax rules while participating in proof-of-stake networks, including requirements for distributing staking rewards within 60 days after the end of each calendar quarter. It also clarifies previous IRS guidance and establishes a transition period for existing trusts.</p>


<div style="color: rgb(33, 37, 41);">Join Carahsoft and ClearInfo on Monday, December 7th to learn how Networked Accounting Ledger (NAL) technology is changing the way agencies manage inventory, supply chain visibility, and financial logistics. Blockchain has been talked about for years, but most conversations skip the part that actually matters for government operations: a shared, verifiable ledger across a network of partners. This session focuses on what NAL technology does, where it fits, and the practical benefits for supply chain and financial logistics networks.</div><div style="color: rgb(33, 37, 41);"> </div><div style="color: rgb(33, 37, 41);">This webinar will cover:</div><ul style="color: rgb(33, 37, 41);"><li>How a networked accounting ledger works and how it differs from traditional blockchain approaches</li><li>Benefits for inventory management and financial logistics across multi-party networks</li><li>Use cases relevant to supply chain, finance, compliance, and risk teams</li><li>What to consider before evaluating a NAL solution</li></ul>

Join Carahsoft and ClearInfo on Monday, December 7th to learn how Networked Accounting Ledger (NAL) technology is changing the way agencies manage inventory, supply chain visibility, and financial logistics. Blockchain has been talked about for years, but most conversations skip the part that actually matters for government operations: a shared, verifiable ledger across a network of partners. This session focuses on what NAL technology does, where it fits, and the practical benefits for supply chain and financial logistics networks. This webinar will cover: How a networked accounting ledger works and how it differs from traditional blockchain approaches Benefits for inventory management and financial logistics across multi-party networks Use cases relevant to supply chain, finance, compliance, and risk teams What to consider before evaluating a NAL solution

Virtual / Online

Webinar / Webcast

Technology

State and Local Government

Private Sector

ClearInfo Government Team at Carahsoft

Carahsoft Technology Corp.

ClearInfo

Tapestry Technologies

How to Make Blockchain Work for Your Supply Chain & Financial Networks

Certify your skills as an Information Systems Security Management Professional (ISSMP) with this advanced, role-based certification from ISC2. The ISSMP builds on your CISSP or current industry knowledge to validate your expertise in establishing, presenting and governing information security programs.

Employee Training & Development

Management

Security

Infosec

ISC2 ISSMP Training Boot Camp

This five-day boot camp equips you with the knowledge and hands-on exercises needed to get CompTIA Security+ certified. Infosec's Security+ Training Boot Camps are led by cybersecurity experts that will teach you everything you need to know to pass the Security+ exam -- guaranteed. Infosec is an authorized training partner of CompTIA, and our training has won numerous awards, including the CompTIA Outstanding Partner Award.

CompTIA Security+ Certification Training Boot Camp

Learn how to select, manage, implement, secure and maintain cloud systems! This boot camp provides the most comprehensive approach to earning CompTIA's Cloud+ certification.

Cybersecurity

National Guard

Air Force

Coast Guard

City Government

County Government

Municipalities

State Government

Department of Agriculture

Department of Health and Human Services

Department of Justice

Department of Labor

Department of State

U.S. Agency for International Development

U.S. Census Bureau

U.S Postal Service

Veterans Affairs

CompTIA Cloud+ Training Boot Camp

Policy Brief

Digital Asset Staking Rules PDF

Examination of Returns and Claims for Refund, Credit or Abatement; Determination of Correct Tax Liability

Blockchain

Digital Currency

Format:	Policy Brief
Topics:	Blockchain Digital Currency
Website:	Visit Publisher Website
Author(s):	Internal Revenue Service
Publisher:	Department of the Treasury
Published:	October 6, 2026
License:	Public Domain
Tags:	blockchain cryptocurrency Digital Asset Taxation Digital Assets Investment Trusts

Sorry, your browser is not compatible with this application. Please use the latest version of Google Chrome, Mozilla Firefox, Microsoft Edge or Safari.

Examination of Returns and Claims for Refund, Credit or Abatement; Determination of Correct Tax Liability

Contact Publisher

Claim Content

Stay Ahead of
Government Tech Trends

Sorry, your browser is not compatible with this application. Please use the latest version of Google Chrome, Mozilla Firefox, Microsoft Edge or Safari.

Examination of Returns and Claims for Refund, Credit or Abatement; Determination of Correct Tax Liability

Contact Publisher

Claim Content

Stay Ahead of Government Tech Trends

Stay Ahead of
Government Tech Trends