So you are unfamiliar with the de mimimis rule for crypto. You are required to report everything regardless of size. My tax software makes me enter in gifts, and any receipt is income. Doesn't matter if it's 21 sats.

https://www.coindesk.com/policy/2023/09/19/crypto-wants-a-de-minimis-tax-exemption-in-the-us/

 

 You are not familiar with section 988 of the US code. Personal transactions in foreign currency are tax free up to 200 dollars. I don't zap virtual currency. I zap Salvadoran satoshis