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A22. A hard fork occurs when a cryptocurrency undergoes a protocol change resulting in a permanent diversion from the legacy distributed ledger. This may result in the creation of a new cryptocurrency on a new distributed ledger in addition to the legacy cryptocurrency on the legacy distributed ledger. If your cryptocurrency went through a hard fork, but you did not receive any new cryptocurrency, whether through an airdrop a distribution of cryptocurrency to multiple taxpayers’ distributed ledger addresses or some other kind of transfer, you don’t have taxable income. Was our currency calculator helpful? Then share! With this link you can refer your visitors and friends to our currency converter. Our money converter uses the average data from International Currency Rates. Currency rate updates every hour.