An NFT representing a specific liquidity position, such as a Uniswap v3 position with its own price range and accrued fees.
The NFT is the asset you hold. Minting it (depositing) is commonly treated as an exchange of the deposited tokens for the position; burning it (withdrawing) is a disposal of the position for the tokens returned. Fees accrued inside are income when collected.
No. It is a financial position, taxed on the gain or loss when closed, with collected fees as income. Collectible NFT rates do not apply.
Source: No IRS guidance as of September 2026; IRS Notice 2014-21 (property treatment)
Last reviewed September 18, 2026. Tax rules change; confirm current law before acting.
A confidential consultation. Tell us what you have, and we will tell you what applies and what it costs.
Hourly billing, estimated up front, with a deposit applied to the work.
Fill this out and we will reach out to schedule your consultation.
