<!DOCTYPE html> <html class="no-js" <?php language_attributes(); ?>> <head> <meta name="p:domain_verify" content="ac371c7e80296cf2a0525d78d86260ae"/> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js?client=ca-pub-8845395834695179" crossorigin="anonymous"></script> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js?client=ca-pub-8845395834695179" crossorigin="anonymous"></script> <ins class="adsbygoogle" style="display:block" data-ad-format="fluid" data-ad-layout-key="-ef+6k-30-ac+ty" data-ad-client="ca-pub-8845395834695179" data-ad-slot="5959085648"></ins> <meta name="publication-media-verification" content="5c0b769e5e8847bf94ba0022758a018f"> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <script async src="https://fundingchoicesmessages.google.com/i/pub-8845395834695179?ers=1" nonce="K1dvEnQ4OoLTPMKB_b0jug"></script><script nonce="K1dvEnQ4OoLTPMKB_b0jug">(function() {function signalGooglefcPresent() {if (!window.frames['googlefcPresent']) {if (document.body) {const iframe = document.createElement('iframe'); iframe.style = 'width: 0; height: 0; border: none; z-index: -1000; left: -1000px; top: -1000px;'; iframe.style.display = 'none'; iframe.name = 'googlefcPresent'; document.body.appendChild(iframe);} else {setTimeout(signalGooglefcPresent, 0);}}}signalGooglefcPresent();})();</script> <script>(function(){'use strict';function aa(a){var b=0;return function(){return b<a.length?{done:!1,value:a[b++]}:{done:!0}}}var ba="function"==typeof Object.defineProperties?Object.defineProperty:function(a,b,c){if(a==Array.prototype||a==Object.prototype)return a;a[b]=c.value;return a}; function ea(a){a=["object"==typeof globalThis&&globalThis,a,"object"==typeof window&&window,"object"==typeof self&&self,"object"==typeof global&&global];for(var b=0;b<a.length;++b){var c=a[b];if(c&&c.Math==Math)return c}throw Error("Cannot find global object");}var fa=ea(this);function ha(a,b){if(b)a:{var c=fa;a=a.split(".");for(var d=0;d<a.length-1;d++){var e=a[d];if(!(e in c))break a;c=c[e]}a=a[a.length-1];d=c[a];b=b(d);b!=d&&null!=b&&ba(c,a,{configurable:!0,writable:!0,value:b})}} var ia="function"==typeof Object.create?Object.create:function(a){function b(){}b.prototype=a;return new b},l;if("function"==typeof Object.setPrototypeOf)l=Object.setPrototypeOf;else{var m;a:{var ja={a:!0},ka={};try{ka.__proto__=ja;m=ka.a;break a}catch(a){}m=!1}l=m?function(a,b){a.__proto__=b;if(a.__proto__!==b)throw new TypeError(a+" is not extensible");return a}:null}var la=l; function n(a,b){a.prototype=ia(b.prototype);a.prototype.constructor=a;if(la)la(a,b);else for(var c in b)if("prototype"!=c)if(Object.defineProperties){var d=Object.getOwnPropertyDescriptor(b,c);d&&Object.defineProperty(a,c,d)}else a[c]=b[c];a.A=b.prototype}function ma(){for(var a=Number(this),b=[],c=a;c<arguments.length;c++)b[c-a]=arguments[c];return b} var na="function"==typeof Object.assign?Object.assign:function(a,b){for(var c=1;c<arguments.length;c++){var d=arguments[c];if(d)for(var e in d)Object.prototype.hasOwnProperty.call(d,e)&&(a[e]=d[e])}return a};ha("Object.assign",function(a){return a||na});/* Copyright The Closure Library Authors. SPDX-License-Identifier: Apache-2.0 */ var p=this||self;function q(a){return a};var t,u;a:{for(var oa=["CLOSURE_FLAGS"],v=p,x=0;x<oa.length;x++)if(v=v[oa[x]],null==v){u=null;break a}u=v}var pa=u&&u[610401301];t=null!=pa?pa:!1;var z,qa=p.navigator;z=qa?qa.userAgentData||null:null;function A(a){return t?z?z.brands.some(function(b){return(b=b.brand)&&-1!=b.indexOf(a)}):!1:!1}function B(a){var b;a:{if(b=p.navigator)if(b=b.userAgent)break a;b=""}return-1!=b.indexOf(a)};function C(){return t?!!z&&0<z.brands.length:!1}function D(){return C()?A("Chromium"):(B("Chrome")||B("CriOS"))&&!(C()?0:B("Edge"))||B("Silk")};var ra=C()?!1:B("Trident")||B("MSIE");!B("Android")||D();D();B("Safari")&&(D()||(C()?0:B("Coast"))||(C()?0:B("Opera"))||(C()?0:B("Edge"))||(C()?A("Microsoft Edge"):B("Edg/"))||C()&&A("Opera"));var sa={},E=null;var ta="undefined"!==typeof Uint8Array,ua=!ra&&"function"===typeof btoa;var F="function"===typeof Symbol&&"symbol"===typeof Symbol()?Symbol():void 0,G=F?function(a,b){a[F]|=b}:function(a,b){void 0!==a.g?a.g|=b:Object.defineProperties(a,{g:{value:b,configurable:!0,writable:!0,enumerable:!1}})};function va(a){var b=H(a);1!==(b&1)&&(Object.isFrozen(a)&&(a=Array.prototype.slice.call(a)),I(a,b|1))} var H=F?function(a){return a[F]|0}:function(a){return a.g|0},J=F?function(a){return a[F]}:function(a){return a.g},I=F?function(a,b){a[F]=b}:function(a,b){void 0!==a.g?a.g=b:Object.defineProperties(a,{g:{value:b,configurable:!0,writable:!0,enumerable:!1}})};function wa(){var a=[];G(a,1);return a}function xa(a,b){I(b,(a|0)&-99)}function K(a,b){I(b,(a|34)&-73)}function L(a){a=a>>11&1023;return 0===a?536870912:a};var M={};function N(a){return null!==a&&"object"===typeof a&&!Array.isArray(a)&&a.constructor===Object}var O,ya=[];I(ya,39);O=Object.freeze(ya);var P;function Q(a,b){P=b;a=new a(b);P=void 0;return a} function R(a,b,c){null==a&&(a=P);P=void 0;if(null==a){var d=96;c?(a=[c],d|=512):a=[];b&&(d=d&-2095105|(b&1023)<<11)}else{if(!Array.isArray(a))throw Error();d=H(a);if(d&64)return a;d|=64;if(c&&(d|=512,c!==a[0]))throw Error();a:{c=a;var e=c.length;if(e){var f=e-1,g=c[f];if(N(g)){d|=256;b=(d>>9&1)-1;e=f-b;1024<=e&&(za(c,b,g),e=1023);d=d&-2095105|(e&1023)<<11;break a}}b&&(g=(d>>9&1)-1,b=Math.max(b,e-g),1024<b&&(za(c,g,{}),d|=256,b=1023),d=d&-2095105|(b&1023)<<11)}}I(a,d);return a} function za(a,b,c){for(var d=1023+b,e=a.length,f=d;f<e;f++){var g=a[f];null!=g&&g!==c&&(c[f-b]=g)}a.length=d+1;a[d]=c};function Aa(a){switch(typeof a){case "number":return isFinite(a)?a:String(a);case "boolean":return a?1:0;case "object":if(a&&!Array.isArray(a)&&ta&&null!=a&&a instanceof Uint8Array){if(ua){for(var b="",c=0,d=a.length-10240;c<d;)b+=String.fromCharCode.apply(null,a.subarray(c,c+=10240));b+=String.fromCharCode.apply(null,c?a.subarray(c):a);a=btoa(b)}else{void 0===b&&(b=0);if(!E){E={};c="ABCDEFGHIJKLMNOPQRSTUVWXYZabcdefghijklmnopqrstuvwxyz0123456789".split("");d=["+/=","+/","-_=","-_.","-_"];for(var e= 0;5>e;e++){var f=c.concat(d[e].split(""));sa[e]=f;for(var g=0;g<f.length;g++){var h=f[g];void 0===E[h]&&(E[h]=g)}}}b=sa[b];c=Array(Math.floor(a.length/3));d=b[64]||"";for(e=f=0;f<a.length-2;f+=3){var k=a[f],w=a[f+1];h=a[f+2];g=b[k>>2];k=b[(k&3)<<4|w>>4];w=b[(w&15)<<2|h>>6];h=b[h&63];c[e++]=g+k+w+h}g=0;h=d;switch(a.length-f){case 2:g=a[f+1],h=b[(g&15)<<2]||d;case 1:a=a[f],c[e]=b[a>>2]+b[(a&3)<<4|g>>4]+h+d}a=c.join("")}return a}}return a};function Ba(a,b,c){a=Array.prototype.slice.call(a);var d=a.length,e=b&256?a[d-1]:void 0;d+=e?-1:0;for(b=b&512?1:0;b<d;b++)a[b]=c(a[b]);if(e){b=a[b]={};for(var f in e)Object.prototype.hasOwnProperty.call(e,f)&&(b[f]=c(e[f]))}return a}function Da(a,b,c,d,e,f){if(null!=a){if(Array.isArray(a))a=e&&0==a.length&&H(a)&1?void 0:f&&H(a)&2?a:Ea(a,b,c,void 0!==d,e,f);else if(N(a)){var g={},h;for(h in a)Object.prototype.hasOwnProperty.call(a,h)&&(g[h]=Da(a[h],b,c,d,e,f));a=g}else a=b(a,d);return a}} function Ea(a,b,c,d,e,f){var g=d||c?H(a):0;d=d?!!(g&32):void 0;a=Array.prototype.slice.call(a);for(var h=0;h<a.length;h++)a[h]=Da(a[h],b,c,d,e,f);c&&c(g,a);return a}function Fa(a){return a.s===M?a.toJSON():Aa(a)};function Ga(a,b,c){c=void 0===c?K:c;if(null!=a){if(ta&&a instanceof Uint8Array)return b?a:new Uint8Array(a);if(Array.isArray(a)){var d=H(a);if(d&2)return a;if(b&&!(d&64)&&(d&32||0===d))return I(a,d|34),a;a=Ea(a,Ga,d&4?K:c,!0,!1,!0);b=H(a);b&4&&b&2&&Object.freeze(a);return a}a.s===M&&(b=a.h,c=J(b),a=c&2?a:Q(a.constructor,Ha(b,c,!0)));return a}}function Ha(a,b,c){var d=c||b&2?K:xa,e=!!(b&32);a=Ba(a,b,function(f){return Ga(f,e,d)});G(a,32|(c?2:0));return a};function Ia(a,b){a=a.h;return Ja(a,J(a),b)}function Ja(a,b,c,d){if(-1===c)return null;if(c>=L(b)){if(b&256)return a[a.length-1][c]}else{var e=a.length;if(d&&b&256&&(d=a[e-1][c],null!=d))return d;b=c+((b>>9&1)-1);if(b<e)return a[b]}}function Ka(a,b,c,d,e){var f=L(b);if(c>=f||e){e=b;if(b&256)f=a[a.length-1];else{if(null==d)return;f=a[f+((b>>9&1)-1)]={};e|=256}f[c]=d;e&=-1025;e!==b&&I(a,e)}else a[c+((b>>9&1)-1)]=d,b&256&&(d=a[a.length-1],c in d&&delete d[c]),b&1024&&I(a,b&-1025)} function La(a,b){var c=Ma;var d=void 0===d?!1:d;var e=a.h;var f=J(e),g=Ja(e,f,b,d);var h=!1;if(null==g||"object"!==typeof g||(h=Array.isArray(g))||g.s!==M)if(h){var k=h=H(g);0===k&&(k|=f&32);k|=f&2;k!==h&&I(g,k);c=new c(g)}else c=void 0;else c=g;c!==g&&null!=c&&Ka(e,f,b,c,d);e=c;if(null==e)return e;a=a.h;f=J(a);f&2||(g=e,c=g.h,h=J(c),g=h&2?Q(g.constructor,Ha(c,h,!1)):g,g!==e&&(e=g,Ka(a,f,b,e,d)));return e}function Na(a,b){a=Ia(a,b);return null==a||"string"===typeof a?a:void 0} function Oa(a,b){a=Ia(a,b);return null!=a?a:0}function S(a,b){a=Na(a,b);return null!=a?a:""};function T(a,b,c){this.h=R(a,b,c)}T.prototype.toJSON=function(){var a=Ea(this.h,Fa,void 0,void 0,!1,!1);return Pa(this,a,!0)};T.prototype.s=M;T.prototype.toString=function(){return Pa(this,this.h,!1).toString()}; function Pa(a,b,c){var d=a.constructor.v,e=L(J(c?a.h:b)),f=!1;if(d){if(!c){b=Array.prototype.slice.call(b);var g;if(b.length&&N(g=b[b.length-1]))for(f=0;f<d.length;f++)if(d[f]>=e){Object.assign(b[b.length-1]={},g);break}f=!0}e=b;c=!c;g=J(a.h);a=L(g);g=(g>>9&1)-1;for(var h,k,w=0;w<d.length;w++)if(k=d[w],k<a){k+=g;var r=e[k];null==r?e[k]=c?O:wa():c&&r!==O&&va(r)}else h||(r=void 0,e.length&&N(r=e[e.length-1])?h=r:e.push(h={})),r=h[k],null==h[k]?h[k]=c?O:wa():c&&r!==O&&va(r)}d=b.length;if(!d)return b; var Ca;if(N(h=b[d-1])){a:{var y=h;e={};c=!1;for(var ca in y)Object.prototype.hasOwnProperty.call(y,ca)&&(a=y[ca],Array.isArray(a)&&a!=a&&(c=!0),null!=a?e[ca]=a:c=!0);if(c){for(var rb in e){y=e;break a}y=null}}y!=h&&(Ca=!0);d--}for(;0<d;d--){h=b[d-1];if(null!=h)break;var cb=!0}if(!Ca&&!cb)return b;var da;f?da=b:da=Array.prototype.slice.call(b,0,d);b=da;f&&(b.length=d);y&&b.push(y);return b};function Qa(a){return function(b){if(null==b||""==b)b=new a;else{b=JSON.parse(b);if(!Array.isArray(b))throw Error(void 0);G(b,32);b=Q(a,b)}return b}};function Ra(a){this.h=R(a)}n(Ra,T);var Sa=Qa(Ra);var U;function V(a){this.g=a}V.prototype.toString=function(){return this.g+""};var Ta={};function Ua(){return Math.floor(2147483648*Math.random()).toString(36)+Math.abs(Math.floor(2147483648*Math.random())^Date.now()).toString(36)};function Va(a,b){b=String(b);"application/xhtml+xml"===a.contentType&&(b=b.toLowerCase());return a.createElement(b)}function Wa(a){this.g=a||p.document||document}Wa.prototype.appendChild=function(a,b){a.appendChild(b)};/* SPDX-License-Identifier: Apache-2.0 */ function Xa(a,b){a.src=b instanceof V&&b.constructor===V?b.g:"type_error:TrustedResourceUrl";var c,d;(c=(b=null==(d=(c=(a.ownerDocument&&a.ownerDocument.defaultView||window).document).querySelector)?void 0:d.call(c,"script[nonce]"))?b.nonce||b.getAttribute("nonce")||"":"")&&a.setAttribute("nonce",c)};function Ya(a){a=void 0===a?document:a;return a.createElement("script")};function Za(a,b,c,d,e,f){try{var g=a.g,h=Ya(g);h.async=!0;Xa(h,b);g.head.appendChild(h);h.addEventListener("load",function(){e();d&&g.head.removeChild(h)});h.addEventListener("error",function(){0<c?Za(a,b,c-1,d,e,f):(d&&g.head.removeChild(h),f())})}catch(k){f()}};var $a=p.atob("aHR0cHM6Ly93d3cuZ3N0YXRpYy5jb20vaW1hZ2VzL2ljb25zL21hdGVyaWFsL3N5c3RlbS8xeC93YXJuaW5nX2FtYmVyXzI0ZHAucG5n"),ab=p.atob("WW91IGFyZSBzZWVpbmcgdGhpcyBtZXNzYWdlIGJlY2F1c2UgYWQgb3Igc2NyaXB0IGJsb2NraW5nIHNvZnR3YXJlIGlzIGludGVyZmVyaW5nIHdpdGggdGhpcyBwYWdlLg=="),bb=p.atob("RGlzYWJsZSBhbnkgYWQgb3Igc2NyaXB0IGJsb2NraW5nIHNvZnR3YXJlLCB0aGVuIHJlbG9hZCB0aGlzIHBhZ2Uu");function db(a,b,c){this.i=a;this.l=new Wa(this.i);this.g=null;this.j=[];this.m=!1;this.u=b;this.o=c} function eb(a){if(a.i.body&&!a.m){var b=function(){fb(a);p.setTimeout(function(){return gb(a,3)},50)};Za(a.l,a.u,2,!0,function(){p[a.o]||b()},b);a.m=!0}} function fb(a){for(var b=W(1,5),c=0;c<b;c++){var d=X(a);a.i.body.appendChild(d);a.j.push(d)}b=X(a);b.style.bottom="0";b.style.left="0";b.style.position="fixed";b.style.width=W(100,110).toString()+"%";b.style.zIndex=W(2147483544,2147483644).toString();b.style["background-color"]=hb(249,259,242,252,219,229);b.style["box-shadow"]="0 0 12px #888";b.style.color=hb(0,10,0,10,0,10);b.style.display="flex";b.style["justify-content"]="center";b.style["font-family"]="Roboto, Arial";c=X(a);c.style.width=W(80, 85).toString()+"%";c.style.maxWidth=W(750,775).toString()+"px";c.style.margin="24px";c.style.display="flex";c.style["align-items"]="flex-start";c.style["justify-content"]="center";d=Va(a.l.g,"IMG");d.className=Ua();d.src=$a;d.alt="Warning icon";d.style.height="24px";d.style.width="24px";d.style["padding-right"]="16px";var e=X(a),f=X(a);f.style["font-weight"]="bold";f.textContent=ab;var g=X(a);g.textContent=bb;Y(a,e,f);Y(a,e,g);Y(a,c,d);Y(a,c,e);Y(a,b,c);a.g=b;a.i.body.appendChild(a.g);b=W(1,5);for(c= 0;c<b;c++)d=X(a),a.i.body.appendChild(d),a.j.push(d)}function Y(a,b,c){for(var d=W(1,5),e=0;e<d;e++){var f=X(a);b.appendChild(f)}b.appendChild(c);c=W(1,5);for(d=0;d<c;d++)e=X(a),b.appendChild(e)}function W(a,b){return Math.floor(a+Math.random()*(b-a))}function hb(a,b,c,d,e,f){return"rgb("+W(Math.max(a,0),Math.min(b,255)).toString()+","+W(Math.max(c,0),Math.min(d,255)).toString()+","+W(Math.max(e,0),Math.min(f,255)).toString()+")"}function X(a){a=Va(a.l.g,"DIV");a.className=Ua();return a} function gb(a,b){0>=b||null!=a.g&&0!=a.g.offsetHeight&&0!=a.g.offsetWidth||(ib(a),fb(a),p.setTimeout(function(){return gb(a,b-1)},50))} function ib(a){var b=a.j;var c="undefined"!=typeof Symbol&&Symbol.iterator&&b[Symbol.iterator];if(c)b=c.call(b);else if("number"==typeof b.length)b={next:aa(b)};else throw Error(String(b)+" is not an iterable or ArrayLike");for(c=b.next();!c.done;c=b.next())(c=c.value)&&c.parentNode&&c.parentNode.removeChild(c);a.j=[];(b=a.g)&&b.parentNode&&b.parentNode.removeChild(b);a.g=null};function jb(a,b,c,d,e){function f(k){document.body?g(document.body):0<k?p.setTimeout(function(){f(k-1)},e):b()}function g(k){k.appendChild(h);p.setTimeout(function(){h?(0!==h.offsetHeight&&0!==h.offsetWidth?b():a(),h.parentNode&&h.parentNode.removeChild(h)):a()},d)}var h=kb(c);f(3)}function kb(a){var b=document.createElement("div");b.className=a;b.style.width="1px";b.style.height="1px";b.style.position="absolute";b.style.left="-10000px";b.style.top="-10000px";b.style.zIndex="-10000";return b};function Ma(a){this.h=R(a)}n(Ma,T);function lb(a){this.h=R(a)}n(lb,T);var mb=Qa(lb);function nb(a){a=Na(a,4)||"";if(void 0===U){var b=null;var c=p.trustedTypes;if(c&&c.createPolicy){try{b=c.createPolicy("goog#html",{createHTML:q,createScript:q,createScriptURL:q})}catch(d){p.console&&p.console.error(d.message)}U=b}else U=b}a=(b=U)?b.createScriptURL(a):a;return new V(a,Ta)};function ob(a,b){this.m=a;this.o=new Wa(a.document);this.g=b;this.j=S(this.g,1);this.u=nb(La(this.g,2));this.i=!1;b=nb(La(this.g,13));this.l=new db(a.document,b,S(this.g,12))}ob.prototype.start=function(){pb(this)}; function pb(a){qb(a);Za(a.o,a.u,3,!1,function(){a:{var b=a.j;var c=p.btoa(b);if(c=p[c]){try{var d=Sa(p.atob(c))}catch(e){b=!1;break a}b=b===Na(d,1)}else b=!1}b?Z(a,S(a.g,14)):(Z(a,S(a.g,8)),eb(a.l))},function(){jb(function(){Z(a,S(a.g,7));eb(a.l)},function(){return Z(a,S(a.g,6))},S(a.g,9),Oa(a.g,10),Oa(a.g,11))})}function Z(a,b){a.i||(a.i=!0,a=new a.m.XMLHttpRequest,a.open("GET",b,!0),a.send())}function qb(a){var b=p.btoa(a.j);a.m[b]&&Z(a,S(a.g,5))};(function(a,b){p[a]=function(){var c=ma.apply(0,arguments);p[a]=function(){};b.apply(null,c)}})("__h82AlnkH6D91__",function(a){"function"===typeof window.atob&&(new ob(window,mb(window.atob(a)))).start()});}).call(this); window.__h82AlnkH6D91__("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");</script> <meta name='dmca-site-verification' content='S2FWbVFQd0RBODNPRlMvNU0yZTBMQk1hK3NMSjFFZmpvWjVBa0JqWW5NUT01' /> <meta name="google-site-verification" content="uvWJN5LEjPOabZbSksyZmEj0Ym-AGdIk8uYHWM7FaSA" /> <script> (adsbygoogle = window.adsbygoogle || []).push({ google_ad_client: "ca-pub-8845395834695179", enable_page_level_ads: true }); </script> <!-- Guest post publishing code --> <meta name="publication-media-verification"content="6c91d5dfc21446eb913970655201f400"> <!-- Google Tag Manager --> <script>(function(w,d,s,l,i){w[l]=w[l]||[];w[l].push({'gtm.start': new Date().getTime(),event:'gtm.js'});var f=d.getElementsByTagName(s)[0], j=d.createElement(s),dl=l!='dataLayer'?'&l='+l:'';j.async=true;j.src= 'https://www.googletagmanager.com/gtm.js?id='+i+dl;f.parentNode.insertBefore(j,f); })(window,document,'script','dataLayer','GTM-TLGCK84');</script> <!-- End Google Tag Manager --> <!-- Global site tag (gtag.js) - Google Analytics --> <script async src="https://www.googletagmanager.com/gtag/js?id=UA-144675222-1"></script> <script> window.dataLayer = window.dataLayer || []; function gtag(){dataLayer.push(arguments);} gtag('js', new Date()); gtag('config', 'UA-144675222-1', { 'optimize_id': 'GTM-KNPK5HF'}); </script> <meta name="yandex-verification" content="677634e71e582def" /> <meta name="yandex-verification" content="9645084fae6ab9bb" /> <meta charset="<?php bloginfo('charset'); ?>"> <meta name="viewport" content="width=device-width, initial-scale=1.0"> <link rel="profile" href="http://gmpg.org/xfn/11"> <?php if ( is_singular() && pings_open( get_queried_object() ) ) : ?> <link rel="pingback" href="<?php bloginfo( 'pingback_url' ); ?>"> <?php endif; ?> <?php wp_head(); ?> </head> <body <?php body_class(); ?>> <body> <!-- Yandex.Metrika counter --> <script type="text/javascript" > (function(m,e,t,r,i,k,a){m[i]=m[i]||function(){(m[i].a=m[i].a||[]).push(arguments)}; m[i].l=1*new Date(); for (var j = 0; j < document.scripts.length; j++) {if (document.scripts[j].src === r) { return; }} k=e.createElement(t),a=e.getElementsByTagName(t)[0],k.async=1,k.src=r,a.parentNode.insertBefore(k,a)}) (window, document, "script", "https://mc.yandex.ru/metrika/tag.js", "ym"); ym(103002626, "init", { clickmap:true, trackLinks:true, accurateTrackBounce:true }); </script> <noscript><div><img src="https://mc.yandex.ru/watch/103002626" style="position:absolute; left:-9999px;" alt="" /></div></noscript> <!-- /Yandex.Metrika counter --> <!-- Google Tag Manager (noscript) --> <noscript><iframe src="https://www.googletagmanager.com/ns.html?id=GTM-TLGCK84" height="0" width="0" style="display:none;visibility:hidden"></iframe></noscript> <!-- End Google Tag Manager (noscript) --> <?php if ( function_exists( 'wp_body_open' ) ) { wp_body_open(); } ?> <a class="skip-link screen-reader-text" href="#page"><?php _e( 'Skip to content', 'gridzone' ); ?></a> <div id="wrapper"> <div id="header-sticky"> <header id="header" class="hide-on-scroll-down nav-menu-dropdown-left"> <div class="group"> <?php echo gridzone_site_title(); ?> <?php if ( display_header_text() == true ): ?> <p class="site-description"><?php bloginfo( 'description' ); ?></p> <?php endif; ?> <?php if ( has_nav_menu('header') ): ?> <div id="wrap-nav-header" class="wrap-nav"> <?php \Gridzone\Nav::nav_menu(array('theme_location'=>'header','menu_id' => 'nav-header','fallback_cb'=> false)); ?> </div> <?php endif; ?> <?php if ( has_nav_menu('mobile') ): ?> <div id="wrap-nav-mobile" class="wrap-nav"> <?php \Gridzone\Nav::nav_menu(array('theme_location'=>'mobile','menu_id' => 'nav-mobile','fallback_cb'=> false)); ?> </div> <?php endif; ?> </div> </header><!--/#header--> </div><!--/#header-sticky--> <div class="sidebar s2 group"> <?php if ( get_theme_mod( 'header-search', 'on' ) == 'on' ): ?> <div class="search-trap-focus"> <button class="toggle-search"> <svg class="svg-icon" id="svg-search" aria-hidden="true" role="img" focusable="false" xmlns="http://www.w3.org/2000/svg" width="23" height="23" viewBox="0 0 23 23"><path d="M38.710696,48.0601792 L43,52.3494831 L41.3494831,54 L37.0601792,49.710696 C35.2632422,51.1481185 32.9839107,52.0076499 30.5038249,52.0076499 C24.7027226,52.0076499 20,47.3049272 20,41.5038249 C20,35.7027226 24.7027226,31 30.5038249,31 C36.3049272,31 41.0076499,35.7027226 41.0076499,41.5038249 C41.0076499,43.9839107 40.1481185,46.2632422 38.710696,48.0601792 Z M36.3875844,47.1716785 C37.8030221,45.7026647 38.6734666,43.7048964 38.6734666,41.5038249 C38.6734666,36.9918565 35.0157934,33.3341833 30.5038249,33.3341833 C25.9918565,33.3341833 22.3341833,36.9918565 22.3341833,41.5038249 C22.3341833,46.0157934 25.9918565,49.6734666 30.5038249,49.6734666 C32.7048964,49.6734666 34.7026647,48.8030221 36.1716785,47.3875844 C36.2023931,47.347638 36.2360451,47.3092237 36.2726343,47.2726343 C36.3092237,47.2360451 36.347638,47.2023931 36.3875844,47.1716785 Z" transform="translate(-20 -31)"></path></svg> <svg class="svg-icon" id="svg-close" aria-hidden="true" role="img" focusable="false" xmlns="http://www.w3.org/2000/svg" width="23" height="23" viewBox="0 0 16 16"><polygon fill="" fill-rule="evenodd" points="6.852 7.649 .399 1.195 1.445 .149 7.899 6.602 14.352 .149 15.399 1.195 8.945 7.649 15.399 14.102 14.352 15.149 7.899 8.695 1.445 15.149 .399 14.102"></polygon></svg> </button> <div class="search-expand"> <div class="search-expand-inner"> <?php get_search_form(); ?> </div> </div> </div> <?php endif; ?> <?php if ( get_theme_mod( 'header-social', 'on' ) == 'on' ): ?> <?php gridzone_social_links() ; ?> <?php endif; ?> </div> <?php if ( get_header_image() ) : ?> <div class="site-header"> <a href="<?php echo esc_url( home_url('/') ); ?>" rel="home"> <img class="site-image" src="<?php header_image(); ?>" alt="<?php echo esc_attr( get_bloginfo( 'name', 'display' ) ); ?>"> </a> </div> <?php endif; ?> <div class="container" id="page"> <div class="container-inner"> <div class="main"> <div class="main-inner group">

Cryptocurrency Taxes: Reporting and Compliance Issues for Investors

April 10, 2023 Finance

Cryptocurrency has become a popular investment vehicle in recent years, with the rise of Bitcoin and other digital currencies. As the market for cryptocurrencies continues to grow, investors need to be aware of their tax obligations and the reporting and compliance issues that come with investing in cryptocurrency. In addition, if you are a newbie and want to trade efficiently you can get a Free registration here on the most trusted trading platform.

Understanding Cryptocurrency Taxation

The IRS treats cryptocurrency as property for tax purposes, which means that gains or losses from the sale or exchange of cryptocurrency are subject to capital gains tax. The tax rate on capital gains depends on how long the investor held the cryptocurrency before selling it. If an investor holds cryptocurrency for more than a year, the gains are taxed at the long-term capital gains rate, which is typically lower than the short-term capital gains rate.

Cryptocurrency Mining and Taxation

Cryptocurrency mining is the process of creating new units of digital currency by solving complex mathematical problems. Miners are rewarded with new cryptocurrency units for their work. For tax purposes, the IRS treats cryptocurrency mined as income, and miners are required to report the fair market value of the cryptocurrency as income on their tax return. Miners are also subject to self-employment tax if their mining activities constitute a trade or business.

Reporting Cryptocurrency Transactions

Investors who buy or sell cryptocurrency must report these transactions on their tax return. The IRS requires taxpayers to report the fair market value of the cryptocurrency at the time of the transaction, as well as any gains or losses from the transaction. This information should be reported on Form 8949 and Schedule D of the tax return.

Cryptocurrency Exchange Reporting

Cryptocurrency exchanges are required to report certain information to the IRS regarding their customers’ cryptocurrency transactions. Exchanges must report the customer’s name, address, social security number, and cryptocurrency transaction information to the IRS if the customer’s transactions exceed a certain threshold. This threshold is currently set at $20,000 in gross proceeds and 200 transactions per year.

Cryptocurrency Forks and Airdrops

Cryptocurrency forks occur when a blockchain network splits into two separate chains, resulting in the creation of a new cryptocurrency. Airdrops are when a cryptocurrency issuer distributes new tokens to holders of an existing cryptocurrency. For tax purposes, the IRS treats cryptocurrency forks and airdrops as income, and investors must report the fair market value of the new tokens received as income on their tax return.

Cryptocurrency Losses and Tax Implications

Investors in cryptocurrency may experience losses due to market volatility or other factors. These losses can be used to offset capital gains and reduce the investor’s tax liability. However, the IRS has specific rules regarding the reporting of cryptocurrency losses. Investors must report their losses on their tax return, and they must be able to prove that the losses occurred. Losses must also be reported on Form 8949 and Schedule D.

Cryptocurrency Tax Compliance

Investors in cryptocurrency must take steps to ensure that they are in compliance with tax laws and regulations. This includes keeping detailed records of all cryptocurrency transactions, including the date, time, and fair market value of each transaction. Investors should also be aware of the IRS reporting requirements for cryptocurrency exchanges and take steps to ensure that they are in compliance with these requirements.

Cryptocurrency Tax Professionals

Given the complexity of cryptocurrency taxation, investors may benefit from working with a tax professional who has experience with cryptocurrency. A tax professional can help investors navigate the tax implications of cryptocurrency investments, including reporting and compliance issues. They can also help investors minimize their tax liability by taking advantage of tax-saving strategies and deductions.

Conclusion

Investing in cryptocurrency can be a lucrative opportunity, but investors need to be aware of their tax obligations and the reporting and compliance issues that come with investing in cryptocurrency. Understanding the tax implications of cryptocurrency investments, including mining, trading, and holding, is essential for investors to stay compliant with tax laws and regulations. Keeping accurate records, reporting transactions on tax returns, and being aware of IRS reporting requirements for cryptocurrency exchanges are all important steps for investors to take. Working with a tax professional who has experience with cryptocurrency taxation can also be helpful in navigating the complex tax implications of investing in cryptocurrency. By taking these steps, investors can ensure that they are in compliance with tax laws and regulations and minimize their tax liability.

Tags:

Share
</div><!--/.main-inner--> </div><!--/.main--> </div><!--/.container-inner--> </div><!--/.container--> <div class="clear"></div> <footer id="footer"> <?php if ( get_theme_mod( 'footer-ads', 'off' ) == 'on' ): ?> <div id="footer-ads"> <?php dynamic_sidebar( 'footer-ads' ); ?> </div><!--/#footer-ads--> <?php endif; ?> <?php // footer widgets $total = 4; if ( get_theme_mod( 'footer-widgets','0' ) != '' ) { $total = get_theme_mod( 'footer-widgets' ); if( $total == 1) $class = 'one-full'; if( $total == 2) $class = 'one-half'; if( $total == 3) $class = 'one-third'; if( $total == 4) $class = 'one-fourth'; } if ( ( is_active_sidebar( 'footer-1' ) || is_active_sidebar( 'footer-2' ) || is_active_sidebar( 'footer-3' ) || is_active_sidebar( 'footer-4' ) ) && $total > 0 ) { ?> <div id="footer-widgets"> <div class="pad group"> <?php $i = 0; while ( $i < $total ) { $i++; ?> <?php if ( is_active_sidebar( 'footer-' . $i ) ) { ?> <div class="footer-widget-<?php echo esc_attr( $i ); ?> grid <?php echo esc_attr( $class ); ?> <?php if ( $i == $total ) { echo 'last'; } ?>"> <?php dynamic_sidebar( 'footer-' . $i ); ?> </div> <?php } ?> <?php } ?> </div><!--/.pad--> </div><!--/#footer-widgets--> <?php } ?> <div id="footer-bottom"> <a id="back-to-top" href="#"><i class="fas fa-angle-up"></i></a> <div class="pad group"> <div class="grid one-full"> <?php if ( get_theme_mod('footer-logo') ): ?> <img id="footer-logo" src="<?php echo esc_url( get_theme_mod('footer-logo') ); ?>" alt="<?php echo esc_attr( get_bloginfo('name')); ?>"> <?php endif; ?> <div id="copyright"> <?php if ( get_theme_mod( 'copyright' ) ): ?> <p><?php echo esc_html( get_theme_mod( 'copyright' ) ); ?></p> <?php else: ?> <p><?php bloginfo(); ?> &copy; <?php echo esc_html( date_i18n( esc_html__( 'Y', 'gridzone' ) ) ); ?>. <?php esc_html_e( 'All Rights Reserved.', 'gridzone' ); ?></p> <?php endif; ?> </div><!--/#copyright--> <?php if ( get_theme_mod( 'credit', 'on' ) == 'on' ): ?> <div id="credit"> <p><?php esc_html_e('Powered by','gridzone'); ?> <a href="http://wordpress.org" rel="nofollow">WordPress</a>. <?php esc_html_e('Theme by','gridzone'); ?> <a href="http://alx.media" rel="nofollow">Alx</a>.</p> </div><!--/#credit--> <?php endif; ?> <?php if ( get_theme_mod( 'footer-social', 'on' ) == 'on' ): ?> <?php gridzone_social_links() ; ?> <?php endif; ?> </div> </div><!--/.pad--> </div><!--/#footer-bottom--> </footer><!--/#footer--> </div><!--/#wrapper--> <?php wp_footer(); ?> </body> </html>