Holding crypto inside an IRA through a custodian that supports it, or through a checkbook-control LLC owned by the IRA.
Gains inside the IRA are not taxed as they occur; withdrawals are taxed as ordinary income (or tax-free from a Roth). The risk is prohibited transactions: personal use of the IRA's crypto, holding keys personally in a way the IRS treats as distribution, or dealing between yourself and the IRA, any of which can disqualify the entire account. Staking rewards inside an IRA are not currently taxed, though structures that generate business income can trigger UBIT.
Yes, through a custodian or a properly structured LLC. The tax deferral is real; the prohibited-transaction rules are strict, and personal custody of the keys is the common mistake.
Source: IRC 408; IRC 4975; McNulty v. Commissioner (2021)
Last reviewed September 18, 2026. Tax rules change; confirm current law before acting.
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