Strategy Inc Reports Interim CAMT Guidance Impact
Summary
On September 30, 2025, the Treasury and IRS issued interim guidance clarifying that corporations may disregard unrealized gains and losses on digital asset holdings when computing adjusted financial statement income (AFSI) for the 15% corporate alternative minimum tax (CAMT). Strategy Inc previously expected to be subject to CAMT due to unrealized gains on its bitcoin holdings, following its January 1, 2025 adoption of ASU 2023-08. Pursuant to this Interim Guidance, the Company now plans to exclude these gains and losses and no longer expects to become subject to CAMT.
Why It Matters
This guidance is material as it clarifies the tax treatment of digital assets, allowing Strategy Inc to exclude unrealized gains and losses from its AFSI calculation, thereby avoiding the 15% corporate alternative minimum tax that it previously expected to incur.
Filing Details
Reported Items
Additional Information
- CIK Number
- 0001050446
- Filing Date
- Wednesday, October 1, 2025
- Filing Time
- 12:00 AM UTC
- Form Type
- 8-K
- Materiality Level
- high
- Sentiment
- neutral