Fees paid to use rollups such as Arbitrum, Optimism, and Base: a sequencer fee on the L2 plus a share of the cost of posting data to Ethereum.
Same treatment as gas: a fee paid in ETH is a small disposal of ETH; a fee on a purchase adds to basis; a fee on a sale reduces proceeds. Bridging to and from the L2 is a transfer of the same asset. The volume of tiny fees on L2s is what makes reconciliation software essential.
No. Same rules, smaller numbers, more of them.
Source: IRS FAQ on virtual currency transactions (fees)
Last reviewed September 18, 2026. Tax rules change; confirm current law before acting.
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