How to Report Crypto on Tax Returns in 2025: A Clear Step-by-Step Guide

How to Report Crypto on Tax Returns in 2025: A Clear Step-by-Step Guide

Crypto Capital Gains Calculator

Calculate Your Crypto Capital Gains

Track your transactions to determine taxable gains/losses for Form 8949 and Schedule D

You need at least one buy and one sell transaction

Important: For wallet-to-wallet transfers, enter the value at the time of transfer as a buy, then a sell.

Enter at least one buy and one sell transaction to calculate gains/losses

Calculation Results

Tax Compliant

Total Gains

$0.00

Total Losses

$0.00

Net Result

$0.00

Tax Impact Summary
Short-Term $0.00
Long-Term $0.00
Net Loss $0.00
IRS Reminder: You must report these calculations on Form 8949 and Schedule D. Wallet-by-wallet tracking is required for 2025.

Every time you buy, sell, trade, or even spend cryptocurrency, the IRS sees a taxable event. It doesn’t matter if you traded Bitcoin for Ethereum, used Dogecoin to pay for a coffee, or earned staking rewards - the IRS treats crypto as property, not currency. That means you owe taxes on gains, and you must report every transaction on your federal return. If you ignored crypto taxes in past years, 2025 is the year the IRS starts catching up - hard.

Why Crypto Taxes Are Different from Stocks

With stocks, your broker sends you a Form 1099-B every year showing what you sold and your cost basis. Easy. With crypto, that didn’t used to be true. Until January 1, 2025, most exchanges didn’t report anything to the IRS. Now, centralized exchanges like Coinbase, Kraken, and Binance.US must issue a new form: Form 1099-DA. But here’s the catch - in 2025, they only report the gross proceeds, not your cost basis. That means if you sold Bitcoin for $1,200, they’ll report $1,200. But they won’t tell you what you paid for it. You still have to track that yourself.

This creates a massive gap. You’re expected to calculate your profit or loss using your own records, even though the IRS is now watching. If you bought that Bitcoin for $800, you have a $400 gain. If you bought it for $1,400, you have a $200 loss. Without your own records, you can’t prove it. And the IRS doesn’t care if you forgot. They’ll assume the full $1,200 is profit.

What Counts as a Taxable Event?

Not every crypto action triggers taxes. But many do. Here’s what you must report:

  • Selling crypto for fiat (USD, NZD, EUR): Always taxable. You pay capital gains tax on the difference between what you paid and what you sold for.
  • Trading one crypto for another (BTC for ETH): Also taxable. Even if you didn’t cash out, the IRS treats this as a sale of the first asset and a purchase of the second.
  • Spending crypto on goods or services: Buying a laptop with Litecoin? That’s a taxable sale. You owe tax on the gain since you bought it.
  • Earning crypto as income: If you got paid in crypto for work, mining, staking, or airdrops - that’s ordinary income. You pay income tax based on the USD value at the time you received it.
  • Receiving a hard fork: If a blockchain splits and you get new coins (like Bitcoin Cash from Bitcoin), that’s taxable income on the day you receive it.
  • Gifting crypto: If you give crypto to someone else, you don’t pay tax - but if the recipient sells it later, they owe tax on your original cost basis. That’s a hidden trap.

What’s NOT taxable? Buying crypto with USD. Transferring crypto between your own wallets. Holding crypto without selling. But if you move crypto from Coinbase to a non-custodial wallet like MetaMask - that’s fine. Just keep the records.

Where to Report Crypto on Your Tax Return

You’ll need two forms: Form 8949 and Form Schedule D.

Form 8949 is where you list every single crypto transaction. For each one, you write:

  • Date you acquired the asset
  • Date you sold or traded it
  • Cost basis (what you paid + fees)
  • Proceeds (what you received)
  • Gain or loss
  • Type: short-term (held less than a year) or long-term (held over a year)

Then, the totals from Form 8949 flow into Form Schedule D, which calculates your total capital gains tax. If you earned crypto as income - from staking, mining, or payment - you report that on Form Schedule 1 (for individuals) or Form Schedule C (if you’re self-employed).

And don’t forget the checkbox on Form 1040. It asks: “At any time during 2025, did you receive, sell, exchange, or otherwise dispose of a digital asset?” You must answer “yes” or “no.” If you answered “no” but had any of the above events, you’re lying under penalty of perjury. The IRS now cross-checks 1099-DA data with your return. Mismatch? Audit incoming.

Split scene of someone transferring crypto happily on one side, frantically tracking past transactions on the other with floating tax forms.

Cost Basis: The #1 Mistake People Make

The biggest reason people get audited isn’t forgetting to report - it’s getting the cost basis wrong. Cost basis is what you paid for the crypto, including fees. For example:

  • You bought 0.5 ETH for $1,500 + $10 fee = $1,510 cost basis
  • You later sold 0.5 ETH for $2,100
  • Your gain = $2,100 - $1,510 = $590 taxable gain

But here’s the new rule: wallet-by-wallet accounting started in 2025. That means you can’t average your cost basis across all your ETH. If you bought ETH on Coinbase in January for $1,500 and again on Kraken in June for $1,700, you must track which purchase each sale came from. The IRS no longer allows FIFO (first in, first out) by default unless you elect it. You must document each transaction’s source.

Transferring crypto between wallets? If you don’t record the cost basis when you send it, you lose it forever. That’s why people are spending 40+ hours reconstructing 2024 trades. Don’t be one of them.

What About DeFi, Airdrops, and NFTs?

DeFi platforms like Uniswap or Aave? They don’t report to the IRS. That doesn’t mean you don’t owe taxes. If you swapped tokens on Uniswap, you triggered a taxable event. If you earned rewards from liquidity pools, that’s income. You have to track it yourself.

Airdrops are a common audit trigger. If you got free tokens because a project launched, you owe income tax on their value when you received them. The IRS says even if you didn’t ask for them - if you took control of them, they’re taxable.

NFTs? Same rules. Selling an NFT for ETH? Capital gain. Buying an NFT with ETH? You sold ETH - taxable. Trading NFTs for other NFTs? Taxable trade. The IRS released new instructions for Form 8949 in September 2025 specifically for NFTs. Don’t assume they’re exempt.

A treasure map titled 'Crypto Tax Survival Guide' with landmarks like Airdrop Island and DeFi Swamp, led by a hoodie-wearing explorer.

Tools to Make This Easier

You don’t have to do this manually. Crypto tax software like Koinly, CoinTracker, and TokenTax connect to your wallets and exchanges. They pull in your transaction history, calculate cost basis, classify events, and generate Form 8949 and Schedule D. Most support 300+ exchanges and wallets, including MetaMask, Trust Wallet, and DeFi protocols.

Here’s what to look for:

  • Automatic import from exchanges and wallets
  • Support for wallet-to-wallet transfers
  • Cost basis tracking (wallet-by-wallet, not averaged)
  • Export to Form 8949 and Schedule D
  • Support for staking, airdrops, and NFTs

Prices range from $50 to $200 per year. For most people with more than 10 transactions, it’s worth it. TurboTax’s 2025 survey showed 68% of crypto users hired a pro or used software - only 29% of stock investors did.

What If You Didn’t Report Crypto Before?

If you’ve been ignoring crypto taxes - you’re not alone. The IRS estimates 99% of crypto transactions went unreported before 2025. But now, they’re hunting. They’ve hired 2,500 staff just to chase crypto tax evaders. They use blockchain analysis tools to trace transactions across platforms.

You have options:

  • Amend past returns (Form 1040-X). File corrected returns for 2021, 2022, 2023, and 2024. Pay what you owe. You’ll likely owe interest, but penalties can be reduced if you’re proactive.
  • Voluntary disclosure. If you owe a lot, the IRS has a program to reduce penalties if you come forward before they contact you.
  • Don’t wait. The IRS is already matching 1099-DA data with returns. If you file “no” on the digital asset question and they see a 1099-DA for you - you’re flagged.

Penalties for underreporting crypto can be steep: 20% accuracy-related penalty, plus interest. If the IRS thinks you’re lying, it’s 75% fraud penalty. Average penalty per error? $1,850 in 2024.

Pro Tips to Avoid Trouble

  • Track everything. Date, amount, USD value, purpose, wallet addresses. Use a spreadsheet or software.
  • Don’t ignore small transactions. Even $50 in staking rewards adds up.
  • Keep wallet transfer records. If you move crypto from exchange to wallet, note the cost basis before you send.
  • Label your transactions. Was it a sale? Airdrop? Payment? Staking? This saves hours later.
  • Use software. Manual tracking for 50+ transactions? You’ll make mistakes.
  • Don’t trust exchange summaries. They’re not complete. They don’t show DeFi or peer-to-peer trades.

The bottom line: Crypto taxes aren’t optional. They’re not complicated if you stay organized. But if you wait until April, you’ll be scrambling. Start now. Gather your records. Use software. File correctly. The IRS isn’t going away - and they’re watching.

Do I have to report crypto if I didn’t sell it?

No, you don’t owe tax if you only bought crypto and held it. But you still have to answer "yes" to the IRS question on Form 1040 if you bought, traded, received, or sent crypto at any point during the year. Holding alone doesn’t trigger a tax, but the IRS wants to know you had any activity.

What if I lost money on crypto? Do I still report it?

Yes. You report losses just like gains. Losses can offset your capital gains from stocks or other crypto. If your losses exceed your gains, you can deduct up to $3,000 against your ordinary income. Any extra loss carries forward to future years. Not reporting losses means you miss out on tax savings.

Do I pay tax on crypto I mined?

Yes. When you mine crypto and receive it, the IRS treats it as ordinary income. You pay income tax based on the USD value of the coin on the day you received it. Later, if you sell it, you pay capital gains tax on the difference between that value and your sale price. Keep a record of the date and market price when you received the mined coins.

Are crypto gifts taxable?

Giving crypto as a gift isn’t taxable for you. But if the recipient sells it later, they inherit your cost basis. For example, if you bought Bitcoin for $1,000 and gift it when it’s worth $5,000, the recipient’s cost basis is still $1,000. If they sell it for $6,000, they owe tax on $5,000 gain. If you gift more than $19,000 in value (2025 limit), you must file a gift tax return - but you won’t owe tax unless you exceed your lifetime exemption.

What happens if I don’t report crypto?

The IRS can audit you, assess back taxes, charge interest, and apply penalties. For underreporting, penalties start at 20%. For fraud - if they think you intentionally hid crypto income - penalties jump to 75%. They now cross-check Form 1099-DA data with your return. If you say "no" to crypto activity but they see a 1099-DA in your name, you’re flagged for review. Many people get hit with $1,000-$5,000 penalties for simple mistakes.

Do I report crypto on state taxes too?

Yes. Most states follow federal rules for crypto taxation. California, New York, Texas, and others all treat crypto as property. You’ll need to report gains and income on your state return too. Some states have their own forms or instructions. Check your state’s tax agency website - don’t assume it’s the same as federal.

20 Comments

  1. Nadiya Edwards
    Nadiya Edwards

    They say crypto is freedom but really it's just the IRS finding new ways to tax your dreams. I bought Bitcoin in 2017 for $200 and now they want me to track every satoshi like some kind of financial detective? I'm not a CPA, I'm just trying to survive. And now they're forcing exchanges to report gross proceeds? That's not transparency, that's entrapment.

    They don't care if you lost money. They don't care if you're broke. They just want their cut. And if you can't prove your cost basis? Tough luck. Welcome to the new American dream: paperwork or prison.

    I'm not even mad anymore. Just tired. We built this whole decentralized future and now the government wants to turn every trade into a tax audit. Where's the freedom in that?

    At this point, I'm just holding. Not buying. Not selling. Not even looking at my wallet. Let them chase the ghosts.

    And don't get me started on NFTs. They taxed my digital monkey and now I owe money for a JPEG I didn't even want.

    2025 isn't the year the IRS catches up. It's the year they finally caught us.

    I miss when taxes were just about your salary and a W-2. Back then, I could at least pretend I understood the system.

    Now? I just pray I don't get flagged.

    They're not auditing crypto. They're auditing our trust in anything that isn't cash under the mattress.

    And the worst part? They're right. We should've kept better records. But we didn't know. And now we're paying for ignorance with penalties.

    So yeah. I'll file. I'll pay. But I won't forget who made this hell.

    And no, I'm not using software. I'm not paying $200 to be reminded I got scammed by a system that promised freedom and gave me a spreadsheet.

    I'm done. Let them come.

    And if they do? Tell them I'm ready. But I'm not sorry.

    They turned innovation into a liability. That's on them.

    Not me.

  2. ISAH Isah
    ISAH Isah

    Why do Americans assume the IRS is the only entity that tracks crypto transactions
    Many countries have no such reporting requirements
    And yet people still pay taxes voluntarily
    Perhaps the issue is not the regulation but the mindset
    That every transaction must be monitored and taxed
    Not all systems are built on suspicion
    Some are built on trust
    And those systems work better
    Because they dont need 2500 auditors to chase people who forgot to log a trade
    Maybe the real problem is not crypto
    But the culture of fear and control
    That defines modern American governance
    And yes I know this will be called conspiracy
    But I have lived in three continents
    And seen how tax systems function without paranoia
    And I can tell you
    The American way is not the only way
    It is just the loudest
    And the most expensive

  3. Chris Strife
    Chris Strife

    Form 1099-DA only reporting gross proceeds is a joke
    They want us to be accountants for free
    And punish us when we mess up
    Meanwhile the banks get a free pass
    And the SEC lets hedge funds manipulate markets
    But you buy a single Bitcoin and suddenly you're a criminal
    Why
    Because you're not rich enough to hire a lawyer
    And you don't have a trust fund
    So the IRS picks on the little guy
    Classic
    They call it fairness
    Its just extortion dressed up as compliance

  4. Jeremy Jaramillo
    Jeremy Jaramillo

    If you're reading this and you're new to crypto taxes I get it
    It feels overwhelming
    But here's the truth
    You don't need to be a tax expert
    You just need to be consistent
    Start with one wallet
    One exchange
    One year
    Use free tools like Koinly's trial version
    Export your transaction history
    Label everything
    Even if it's just a note in a spreadsheet
    It's not about being perfect
    It's about being honest
    And showing up
    The IRS doesn't want to ruin you
    They want to know you're not hiding
    So take a breath
    Grab your records
    And start with one transaction
    Then another
    And another
    You'll get there
    And when you do
    You'll feel proud
    Not because you paid taxes
    But because you faced the mess
    And didn't look away
    That's the real win
    Not the refund
    Not the form
    But the courage to do it right

  5. naveen kumar
    naveen kumar

    Form 1099-DA is a trap
    Designed to make people self-incriminate
    They don't want your records
    They want your fear
    Because if you're busy tracking cost basis
    You're not asking why your money is being devalued
    Why your wages are stagnant
    Why your rent keeps rising
    While the Fed prints trillions
    And the military budget grows
    But you have to file Form 8949
    Because the system wants you to believe
    That your problem is not the economy
    But your own failure to log a trade
    That's the real crypto
    Not Bitcoin
    Not Ethereum
    But the illusion that you're in control
    When you're just another data point
    In a surveillance state
    They call it compliance
    But it's control
    And they're not stopping at crypto
    Next it'll be your smart fridge
    Your electric car
    Your grocery card
    Everything will be tracked
    And taxed
    And you'll thank them for it
    Because you've been trained to fear the audit more than the collapse

  6. Bruce Bynum
    Bruce Bynum

    Just start. Don't wait for perfect. Do one trade. One wallet. One year. You got this.

  7. Edgerton Trowbridge
    Edgerton Trowbridge

    It is imperative to recognize that the regulatory framework governing digital asset taxation has undergone a significant transformation with the implementation of Form 1099-DA as of January 1, 2025. The requirement to maintain accurate cost basis records on a wallet-by-wallet basis represents a paradigm shift from the previously accepted FIFO methodology. This change necessitates meticulous documentation of each transaction's origin, including the precise date, time, and associated USD value at the time of acquisition. Failure to maintain such records may result in the IRS presuming the full proceeds as taxable gain, thereby exposing the taxpayer to substantial penalties under Section 6662. Furthermore, the inclusion of DeFi transactions, airdrops, and NFT trades under the definition of taxable events underscores the necessity of comprehensive recordkeeping. Taxpayers are advised to utilize certified software platforms that provide wallet integration, automatic classification of transaction types, and direct export functionality to Form 8949 and Schedule D. It is also recommended that individuals who have previously underreported digital asset activity consider filing amended returns under the IRS Voluntary Disclosure Program to mitigate potential penalties. The administrative burden is considerable, yet compliance is not optional. The integrity of the tax system depends on the diligence of each participant.

  8. Matthew Affrunti
    Matthew Affrunti

    Man I used to think crypto was gonna change everything
    Now it just feels like another thing to stress about
    But honestly
    It's not that bad if you just keep a simple log
    I use a free Google Sheet
    One tab for buys
    One for sells
    One for staking
    And I write down the date and USD value
    It takes 5 minutes a week
    And when tax season comes
    I just plug it into Koinly
    Boom
    Form 8949 done
    And yeah
    I still owe taxes
    But at least I know I did it right
    And that feels better than pretending it didn't happen
    Trust me
    Start small
    Don't wait till April
    Do it now
    You'll thank yourself later

  9. mark Hayes
    mark Hayes

    bro just use koinly it's like $60 a year
    trust me i spent 80 hours last year trying to do it myself
    now i just connect my wallets and it does it all
    even my defi swaps
    and airdrops
    and the nfts i bought and sold
    it's wild
    and the support team actually answers emails
    not like some corporate bot
    also
    if you moved crypto from coinbase to metamask
    and didn't log the cost basis
    you're screwed
    learn from my pain
    and yes
    i'm still mad about it
    but at least i'm not doing it again 😅

  10. Eliane Karp Toledo
    Eliane Karp Toledo

    Did you know the IRS uses blockchain analysis firms that can trace every transaction across wallets
    Even if you use a mixer
    They have AI that maps connections between addresses
    And they're already cross-referencing 1099-DA data with your 1040
    But here's the real secret
    They're not after small traders
    They're after the ones who moved crypto to offshore wallets
    Or used decentralized exchanges to hide
    And if you're one of them
    They're already watching
    And if you're not
    Then why are you scared
    Because you know what they're really tracking
    Not your trades
    But your loyalty
    To a system that was never meant to be fair
    So go ahead
    File your forms
    But don't fool yourself
    You're not just paying taxes
    You're paying to stay invisible

  11. Phyllis Nordquist
    Phyllis Nordquist

    Thank you for this comprehensive guide. Many individuals are unaware that even small staking rewards or airdrops must be reported as ordinary income at fair market value on the date received. It is also critical to distinguish between short-term and long-term capital gains, as the tax rates differ significantly. For taxpayers with complex portfolios involving multiple wallets and DeFi protocols, I strongly recommend consulting a tax professional who specializes in digital assets. The IRS has issued clear guidance in Publication 544 and Rev. Rul. 2014-21, and compliance is both a legal obligation and a responsible financial practice. Documentation should be retained for at least seven years. This is not about fear-it is about stewardship.

  12. Eric Redman
    Eric Redman

    THE IRS IS A SCAM
    THEY WANT YOU TO BE AFRAID
    THEY WANT YOU TO THINK YOU OWE THEM
    BUT YOU DON'T
    CRYPTO IS FREE MONEY
    THEY CAN'T TOUCH IT
    IF YOU DON'T REPORT
    THEY CAN'T PROVE IT
    THEY HAVE NO RIGHT TO KNOW WHAT'S IN YOUR WALLET
    THEY'RE NOT GODS
    THEY'RE JUST PEOPLE WITH POWER
    AND YOU'RE NOT A SLAVE
    SO KEEP YOUR CRYPTO
    KEEP YOUR PRIVACY
    AND KEEP YOUR MIND
    THEY CAN'T TAX WHAT THEY CAN'T SEE
    AND THEY CAN'T SEE WHAT YOU HIDE
    AND IF THEY TRY
    THEY'LL FIND NOTHING BUT DUST
    AND YOU'LL STILL BE FREE

  13. Jason Coe
    Jason Coe

    I used to think I could just wing it with crypto taxes
    Then I got a letter from the IRS last year
    They said I owed $3,800 because I didn't report a trade I made on Uniswap in 2023
    I didn't even remember it
    Turns out I swapped 0.2 ETH for DAI to pay for a VPN
    And they flagged it
    So I had to hire a crypto tax CPA
    Cost me $700
    But at least I didn't get audited
    Now I use CoinTracker
    It connects to my wallets
    And it auto-tags everything
    Even the weird DeFi rewards I forgot about
    And I just double-check the summaries
    It's not perfect
    But it's way better than trying to remember every trade from two years ago
    And yeah
    I still hate it
    But I'd rather pay $50 a year than $3,800 in penalties
    So I guess that's the price of freedom
    It's not just crypto
    It's the paperwork that comes with it
    And I'm done pretending it's not real

  14. Brett Benton
    Brett Benton

    As someone who's lived in four countries and traded crypto in five, I can tell you this: the U.S. tax system is the most complex, but also the most transparent. Other countries don't report, but they also don't protect you. Here, if you file correctly, you can deduct losses, carry them forward, and even get credits. It's not perfect, but it's fair if you play by the rules. The real issue isn't the IRS-it's that people treat crypto like a get-rich-quick scheme instead of an asset class. Treat it like stocks. Track it like stocks. File it like stocks. And stop blaming the system. It's not broken. You just didn't read the manual.

  15. David Roberts
    David Roberts

    Form 1099-DA is a gross oversimplification
    They report gross proceeds but expect you to reconstruct cost basis from fragmented on-chain data
    Which is impossible without proprietary blockchain analytics
    Which only institutions have
    So the IRS is creating a system where only the wealthy can comply
    While the rest are forced into default assumptions
    Which always favor the government
    And this is by design
    It's not about revenue
    It's about control
    They want to make crypto so burdensome to report
    That people abandon it
    And return to fiat
    Which they can print at will
    And tax at will
    And monitor at will
    So yes
    Report your trades
    But know this
    You're not just filing taxes
    You're participating in your own surveillance

  16. Monty Tran
    Monty Tran

    Let me be clear
    You are not entitled to privacy with digital assets
    The IRS has the legal authority to demand every transaction
    And if you refuse
    You will be penalized
    And if you lie
    You will be prosecuted
    There is no gray area
    There is no loophole
    There is only compliance
    And if you think you can hide behind DeFi or wallets
    That's not freedom
    That's delusion
    They already have the tools
    They already have the data
    And they already know who you are
    So stop pretending
    And start filing
    Because the audit isn't coming
    It's already here

  17. Beth Devine
    Beth Devine

    If you're feeling overwhelmed by crypto taxes, you're not alone. Many people feel the same way. The key is to take it one step at a time. Start by gathering all your transaction records-even the small ones. Use a simple spreadsheet or a free tool to organize them. Don't try to fix everything at once. Just focus on this year. You don't have to be perfect, just consistent. And if you're unsure, reach out to a professional. There are tax advisors who specialize in crypto and they can help you navigate this without stress. You're doing the right thing by trying to get it right. That matters more than you think.

  18. Brian McElfresh
    Brian McElfresh

    They say the IRS is watching crypto
    But what they don't tell you
    Is that they're also working with the Pentagon
    And the CIA
    And the Fed
    And they're using blockchain tracking to build a global financial surveillance grid
    Every wallet
    Every transaction
    Every NFT
    Every airdrop
    It's all being mapped
    And soon
    They'll link it to your social security number
    Your credit score
    Your job
    Your bank account
    And your phone
    Because once they control your money
    They control everything
    And if you think this is about taxes
    You're wrong
    This is about control
    And the moment you start reporting
    You're not helping yourself
    You're helping them
    So don't file
    Don't report
    Don't use software
    Just hold
    And wait
    Because the system is collapsing
    And when it does
    They won't be able to track you
    Because you never gave them the keys
    And that's the real crypto
    Not the blockchain
    But the refusal to play

  19. David James
    David James

    Just wanted to say thank you for this post. I'm 68 and I've never touched crypto until last year. I got some as a gift and didn't know what to do. I was scared to file. But I used Koinly, followed your steps, and filed my 8949. I owe $120. I paid it. Felt like a grown-up for the first time in years. You made it feel possible. Not easy, but possible. And that's enough.

  20. Nadiya Edwards
    Nadiya Edwards

    They're coming for the next thing.
    Next it'll be your smart thermostat.
    Then your electric car.
    Then your groceries.
    Everything will be tracked.
    And taxed.
    And you'll be told it's for your own good.
    But it's not.
    It's control.
    And they'll call it compliance.
    And you'll call it normal.
    And then you'll wonder why you lost your freedom.
    And no one will be able to answer.
    Because you already paid for it.
    With every transaction you reported.
    With every form you filed.
    With every dollar you gave them.
    And you thought you were being responsible.
    But you were just giving them the keys.
    And now they own everything.
    And you're still paying.
    Every day.

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