According to @AltcoinDaily, a new video highlights legal strategies to reduce U.S. tax liability via Bitcoin (BTC) mining and directs viewers to MuskMinersX and a YouTube explainer, emphasizing compliance-based methods rather than tax evasion; source: Altcoin Daily post on X dated Dec 4, 2025, and YouTube video ID iPeIvmAo1Mw. Under current IRS guidance, mining rewards are taxable as ordinary income at fair market value when received and may be subject to self-employment tax when the activity is conducted as a trade or business; source: IRS Notice 2014-21 on irs.gov and IRS Virtual Currency FAQs on irs.gov. For miners operating as businesses, ordinary and necessary expenses like electricity, hosting, and repairs are generally deductible, and mining rigs can be depreciated (e.g., MACRS), which directly affects after-tax profitability and cash flow that traders monitor for listed miners and BTC supply dynamics; source: IRS Publication 535 Business Expenses on irs.gov and IRS Publication 946 How to Depreciate Property on irs.gov. Market participants should evaluate the video’s claims about entity structuring and deductions against IRS rules before inferring impacts on BTC miner margins or selling behavior, as U.S. tax law requires income recognition of mining proceeds even when deductions reduce taxable income; source: Altcoin Daily post on X dated Dec 4, 2025, IRS Notice 2014-21 on irs.gov, and IRS Virtual Currency FAQs on irs.gov.