Tiny leftover token balances, often worth cents, that are uneconomical to sell because the fee exceeds the value.
Dust is still property with basis. Ignoring it is the practical answer for most investors, and the amounts rarely matter, but an abandonment position (a documented decision to abandon worthless dust) can clean up a lot schedule. Dust attacks that deposit unsolicited tokens are income only if the tokens have a determinable value.
Technically it is property, but balances worth cents have no meaningful gain or loss. Unsolicited spam tokens with no market are not income.
Source: IRS Notice 2014-21
Last reviewed September 18, 2026. Tax rules change; confirm current law before acting.
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