Looks like it's been delayed by a year at minimum.

https://cryptoslate.com/irs-grants-temporary-relief-on-crypto-tax-reporting-rules-amid-legal-challenges/

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Great news for those that have not lost bitcoin in boating accidents.

but "per WalLeT" tracking still required I guess?

I believe that's what they want, but to my knowledge, even that part will be being delayed now.

A little late for me as I already doesn't half my week transitioning to wallet-to-wallet accounting...

Great, it definitely needed to have alerted people earlier, not just what seemed like the day after Xmas to the new year

I wish I'd known about the safe harbor before I took my boat into the dangerous harbor and lost all my BTC...