Sourced law and named-shop pages. Same verification standard as the Bitcoin data-export deck.
bots/crypto-ira/ · not written into the market dump
Markdown notes with a source URL on every claim.
28 fact files. Official DOR pages for 50 states + DC. Desk list + shop universe.
The same method as the Bitcoin export: open the page, copy the sentence, leave the hole.
Not a second database.
Not a row in halfacre_raw_database_2026-09-09_verified.sql.gz.
Not an invented conversion table. Not an invented case holding. Not a finished UBIT staking rule.
Halfacre sells information and data.
Every product already carries the company disclaimer.
We do not need a license to publish sourced facts. We do need a source.
2026 IRS pages already filed · stale comparison page still says RMD age 72
Personal account. Deduction may apply.
2026 cap $7,500 / $8,600 if 50+.
Income can kill the deduction, not the deposit.
Owner RMD at 73.
Designated Roth at setup. No deduction.
Same personal cap. MAGI can kill the contribution.
2026 single $153k–$168k. Joint $242k–$252k.
No owner RMD while the original owner is alive.
Employer money only on a regular SEP.
2026 lesser of 25% or $72,000. Comp cap $360,000.
Deadline includes extensions.
Robinhood pages do not offer this wrapper.
If it is not in facts/ with a URL, it is a hole
408 / 408A / 4975. 11 USC 522(n) COLA $1,711,975. 590-A Roth MAGI worksheets. 590-B inherited clocks + Table I / III. Form 5329 2025. Notices through 2025-33. RR 2019-24, 2023-14. RP 2024-28 all 24 pages.
Pub 550 Ch. 4 is stock or securities. Intro: those rules do not apply to IRAs. No blanket wash-sale-for-all-coins statute.
Full 990-T instructions filed. Equity Trust vendor 990-T page filed. IRS still has no sentence that IRA staking, lending, or margin is UBIT.
Robinhood legal PDFs complete. Confirmed SEP+crypto now include Unchained (Fortis Bank). Wider universe: Fidelity Crypto Traditional/Roth/Rollover, Schwab/Vanguard brokerage SEP, Swan Traditional/Roth, Entrust/Forge/Quest. Two Equity Trust fee tracks.
Official DOR pages for 50 states + DC. Conversion, 529-to-Roth, and pension-exclusion sentences only where the state printed them.
Same conversation the Bitcoin deck started for market data
Train CryptoIRABot from facts/ only. Draft rules are in instructions.md. Matthew has not trained it yet.
Every Bitcoin-style IRA product names Traditional, Roth, or SEP. Never one blended cap.
Who will hold BTC/ETH/SOL in a SEP. Who stakes ETH/SOL inside Traditional / Roth / SEP. Two Equity Trust fee tracks.
NY conforms 529-to-Roth. SC letter is nonprecedential. IN recaptures the 529 credit. AL taxes the conversion on Schedule RS. MD excludes IRA from the pension exclusion.
Tag every dollar: contribution / transfer / rollover / conversion / match. Prohibited-transaction stop before any coin movement.
When this pack is actually finished: tech-stock and dividend-stock data in database form. Not before. Not mixed into the Bitcoin dump.
Marketing copy is only as strong as the opened URL
Digital assets are property, not currency.
Coins in an IRA stay with a qualified custodian. Personal keys are a prohibited-transaction problem.
Wash-sale loss disallowance in Pub 550 does not apply to IRAs.
Robinhood IRA: stocks / options Level 2 / no Crypto product / no SEP.
Named shops advertise SEP + crypto. Vendor dollars can be stale. IRS numbers live in the IRS files.
QCD 2026 cap is $111,000.
“IRA staking is UBIT.” That IRS sentence is not on the opened pages.
Paschall / TC Memo 2026-46 as a holding. Official-host search is still empty.
Wash sale for all coins.
One IRA cap for Traditional, Roth, and SEP.
A 50-state crypto-IRA map.
Robinhood Crypto inside the Robinhood IRA.
Vendor pages are sales copy. Caps stay in the IRS files.
SEP + crypto. Self-traded: 0.05% AUC / $20 min / 1% trade. Retail PDF: 2% buy / 1% sell / up to 1% liquidity. Two tracks.
Traditional / Roth / SEP / SIMPLE on self-directed and checkbook cards. IRAfi settles at Bitstamp.
ETH / SOL stake in Traditional, Roth, and SEP. Leftover articles sometimes name only Traditional / Roth.
SEP + staking marketing (ADA / ETH / SOL / DOT / SUI). Digital Trust SEP custodial PDF opened.
Traditional and Roth only. Crypto products are not in the IRA. 1% / 3% Gold match is not an IRS contribution.
Swan/Fidelity crypto pages are not SEP. Gemini/Coinbase learn pages are not company IRAs. Rocket Dollar homepage is not a SEP.
Official DOR pages for 50 states + DC · leftover worksheets still holes
No individual PIT: TX, FL, NV, SD, AK, WY. WA has none now; 9.9% AGI > $1M in 2028, composition still future guidance.
NH I&D repealed after 2024. TN Hall repealed 2021. MT repealed the partial pension / IRA deduction for 2024+.
Conversion follows federal / FAGI: VA 98-44, OR-17, AL Schedule RS, MI if in AGI (RAB 2017-21 Example 3), GA same as IRS. IA names Roth conversion income inside the 55+ exclusion.
529-to-Roth: NY conforms on/after 9/5/2024. SC letter says not SC taxable (no precedential value). IN recaptures the Indiana529 credit. VT charges 10% VHEIP repayment. NC Bailey-to-Roth is NC-exempt (PD-14-1).
IRA inside DE’s $12,500 age-60+ exclusion, ME’s 2025 $48,216 pension deduction, and OK’s $10,000 Other Retirement Income line. IRA out: MD and ID Form 39R.
Sellable new pages: RI (IRA of any type out of the $50k/$100k pension mod). HI (employer-funded rollover IRA / Roth can stay nontaxable). AR ($6,000 traditional IRA; Subject 300 conversion sentence, stale dollars). KY Schedule M names conversion income. MO-A names IRAs on the private-pension worksheet.
MN 2025 M1 instructions still unposted. AZ ITR 93-27 / 96-3, RI Section 4, ME pension worksheet, UT TC-40A Part 2 still unopened.
KS / LA / UT / NE / NM / ND / DC / WV pages opened; IRA often not named as an exclusion.
No state printed a crypto-IRA sentence on the pages opened.
A structure that relies on a prohibited transaction is a blown IRA
Borrowing, selling to the IRA, personal-use property, personal-wallet keys, paying expenses from the wrong pocket. Account stops being an IRA as of January 1 of that year.
A bank, trust company, or other IRS-accepted custodian must hold the coins. Equity Trust’s own CryptoConnect page prints that the owner cannot hold the keys.
IRC 408(m) inside an IRA. Notice 2023-27 is the NFT collectible discussion. Not a finished NFT-is-always-a-collectible statute.
11 USC 522(b)(3)(C), (d)(12), (n). Live 522(n) COLA $1,711,975 from 90 FR 8941. State opt-out still thin.
5498 / 1099-R / 8606 / 5329 / 990-T / 1099-DA. Robinhood 1099-R available Jan 31 of the following year.
Flag vendor and old DOR reprints against IRS files: $6,000 IRA, $100,000 QCD, age 70½, 1998 MAGI, SC $7,000 2024 Roth cap.
Blocked is a product fact. Guessing is a product defect.
TC Memo 2026-46 / Paschall — official-host search still zero. Do not file KPMG / EY / Fenwick as the holding.
FinCEN FBAR-crypto final rule after Notice 2020-2. Hub still only links 2020-2.
Checkbook / IRA LLC cases (Swanson, Ellis) — official hosts still empty.
IRS sentence that IRA staking / lending / margin is UBIT.
Notice 2024-2 Q&A K-8 is future guidance by the notice’s own words.
590-B Table II joint grid (PDF pp. 52–66) not copied cell-by-cell.
Equity Trust 990-T dollar fee PDFs — Access Denied.
Leftover official worksheets (MN 2025 M1 instructions, AZ ITR 93-27 / 96-3, RI Pub 2026-01 Section 4, ME pension worksheet, UT TC-40A Part 2). WA 2028 AGI composition is still future guidance. Keep opening remaining SDIRA shops.
Do not start the next database until the fact pack is actually finished
Finish leftover official pages. Same method. Same folder.
Keep Traditional / Roth / SEP separate in every product sketch.
Use the briefing to decide which IRA data products the team will sell first: bot, shop compare, state overlay, Bitcoin-style IRA copy.
When facts are finished: download tech-stock and dividend-stock data in database form.
Never write IRA notes into the Bitcoin/USD dump.
Agenda: which Bitcoin-style IRA products we can ship from sourced sentences, which claims stay blocked, and who owns the leftover official-page pulls.