On Form 1040 (every US filer is questioned by the IRS about whether they have acquired or disposed of a digital asset during the year), with cryptocurrency received as payment for goods or services being considered income. Under the Bank Secrecy Act, crypto kiosk operators are classified as money services businesses by FinCEN in the US, and their obligations include collecting, retaining, and verifying customer identification according to the notice issued in August 2025. (more…)