Jfc, this is ridiculous. At least it isn't a requirement and to be honest it seems that unless you have a big stack of coin it's not worth it. Anyone with less than 1 btc shouldn't even waste time thinking about it.

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5 to10 (or more) years down the road, people who consistently DCAed and HODLed any amount of Btc will regret not having gotten themselves into the IRS’ Safe Harbor.

Once they sell or use any Bitcoin for purchases, they will be defaulted into the FIFO cost basis and end up paying the highest amount of tax relative to other options.

This is not tax prep advice, but disregarding this Safe Harbor option has the potential to cost Bitcoiners vast amounts of cash in tax expenses.

Only hope, in the long run, is that Bitcoiners will form lobbies powerful enough to push for ending cap gains taxes.