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He hasn’t gotten to that point yet. It’s more like a peer to peer fiat for SBD situation at the moment. He pays for the food cash, and I send SBD based on coinmarket cap.

From what I gather, you’ll just need to record the value of the crypto received at the point of sale and count it as income. Any losses or gains that are “cashed out” into fiat will need to be tracked as well.

You can always avoid reporting it as long as the gov doesn’t know your accounts. When you cash out though, you’ll need to count it as capital gains.