New guidance in the Internal Revenue Service will relieve tax burdens of companies that have cryptocurrencies and other assets, although limited to certain types of companies.
The IRS published preliminary guidance earlier this week and announced that C companies – a particular type of business – generate more than $ 1 billion in revenue, no longer need to pay tax on unrealized capital gains according to the company’s alternative minimum tax, a step that benefits companies such as strategy (Mstr) and Mara Holdings (Mara) These companies keep their balance. Both companies said they would benefit from the instructions.
As a result of Treasury and IRS Interim Guidance Issued Yesterday, the strategy does not expect to be subject to the company’s alternative minimum tax (CAMT) due to unrealized gains on its Bitcoin stocks. $ Mstr https://t.co/deglug8o
– Michael Saylor (@saylor) October 1, 2025
Brett Cotler, a partner at the law firm Seward & Kissel, said this would primarily apply to larger companies, including Digital Asset Treasury (DAT) companies.
“Crypto can sometimes be very unstable … [a] The company wants a tax liability, but may not have cash to pay this tax liability, so it will have to run assets to pay it, “he said.” This proposal helps with that question by saying ‘for these assets you do not recognize them on a mark to market basis,’ so it will definitely help it [firms] It’s out there, and it will probably also help other non-dat business devices that keep crypto. “
Backup applies to the company’s alternative minimum tax regime for certain types of companies, which imposes on these larger companies a minimum tax. Treasury asset values are among the questions that these companies would have had to pay tax on, Cotler said.
Not just crypto
Companies with crypto assets are similarly subject to these rules, said Shehan Chandrasekera, head of tax strategy at Cointracker.
“This is not a crypto -specific problem. This is any company that earns about a billion dollars revenue a year. And it’s most of the S&P 500, even far beyond that,” he said. “It doesn’t say anything about crypto specifically. But the reason that crypto is related is because if you mark crypto, it will trigger unrealized gains.”
The guidance is tentative but still applicable, said both Cotler and Chandrasekera, which means companies can trust it when they submit taxes next year.
Temporary guidance like this will usually be a proposed final rule and then be completed, CHANDRASEKERA said. IRS’s guidance this week is not completed, but it signalizes where the agency is on the way.
Companies do not have to submit before April next year and be able to extend to October, giving the IRS time to end this guidance with the ongoing government’s shutdown, which stopped all non-essential work of federal employees.
