Best crypto cards in the USA 2026: five picks, checked state by state

Your state decides first

Check this table before you read a single card review. A card that pays 3% is worth nothing if the residency step of KYC rejects your ZIP code. Among these five, Vermont loses the most (Ether.fi and Avalanche both exclude it) and New York loses Crypto.com to BitLicense. Every issuer below except Gemini and Tangem Pay publishes a list of states it will not serve.

If you live in New York, Crypto.com is out. Ether.fi's list of 20 excluded states does not name New York, so it stays open to you, and the Gemini Credit Card has no state exclusions in our database, though you still need to pass the credit check. Vermont residents lose Ether.fi and Avalanche and keep the other three; run each issuer's eligibility step before settling on a card. With that settled, the ranking below is the ranking of the cards you can open.

Ether.fi Cash leads, outside 20 states

Ether.fi Cash Card (Sweepbase rating 4.9/5) tops the list for residents of the 30 states plus DC it serves. Its list of 20 excluded states (help centre article 758780, read 24 September 2026) skips New York, which is why a New Yorker who cannot get Crypto.com can still get this card. What makes it the US pick rather than merely the highest-rated card is the borrow-instead-of-sell design read against IRS Notice 2014-21: a swipe draws a loan against collateral parked in your own ether.fi Vault, so no coin is disposed of at the register and no Form 8949 line is created. Cashback is up to 3%, paid in ETHFI since 12 September 2026 (converted at the price when the purchase clears, locked 7 days, claimable from $5, help centre article 262374), and USD purchases carry no FX. The trade you make for all that: a variable borrow rate from Aave v4 on whatever you owe, and a state list you have to clear first.

If you have never held crypto, two of the five need no wallet at all: #2 Gemini is approved like an ordinary credit card, and #3 Crypto.com loads from your checking account over ACH with no staking required at the free Basic tier.

The five cards, ranked

#1. Ether.fi Cash Card, best overall (4.9/5)

Ether.fi Cash works backwards from how a US crypto cardholder usually thinks. Instead of "sell coins, load card," you post collateral (ETH, weETH, USDC, USDT, eBTC, and 15+ other assets) into a smart-contract vault you control (the ether.fi Vault) and the card extends credit against it. The vault holds the collateral; Ether.fi holds an authorization. Until a charge settles, nothing has left an address you control. That structure is also the tax story: under IRS property rules a sale at the register is a disposal, but a loan against collateral generally is not, so daily spending stops generating Form 8949 lines. Funding from Solana USDC or Tron USDT is a fee-free 1:1 transfer. For where the keys live and what happens if Ether.fi the company fails, see our self-custody vs custodial guide.

The 3% has a monthly ceiling that depends on tier. On the free Core tier it covers the first $2K of spend each month and drops to 1% after that; Luxe lifts the ceiling to $10K and Pinnacle to $50K. The payout is ETHFI with a 7-day lock, so the dollar value moves between purchase and claim. Visa Signature status adds $10,000 of purchase protection. Plastic is a paid extra on Core ($50 to order); Luxe ships one metal card, Pinnacle two, and an extra physical card costs $100 on either tier (help centre, 11 September 2026).

The design keeps both your custody and your cost basis intact, and US-dollar purchases carry no FX at all. The ETHFI payout trades on open markets, but it moves in price and sits locked for 7 days.

No collateral, no card. Borrowed balances accrue interest at a variable rate set by Aave v4 markets, so treat it like a real credit line and pay it down. The 3% rate steps to 1% past your tier's monthly cap. ATM access is capped at $1,000 per withdrawal and five per rolling 24 hours (help centre, 9 September 2026), and the state list cuts out 20 states.

#2. Gemini Credit Card, a USD credit line that pays in crypto (4.4/5)

The other four picks spend money you load or collateral you post. Gemini flips the order: you spend an ordinary USD credit line, and the rewards arrive as crypto, in Bitcoin by default or any of 50+ assets you choose. That design has two consequences a US applicant should weigh. Swiping never sells your coins, so daily spending produces no capital-gains entries. And because the line is underwritten like a regular credit card, your payment history feeds your credit file, something none of the prepaid or debit cards here can do.

The category rates need a close read. The 4% applies to gas, EV charging, transit and rideshare, but only on the first $300 of that category each month, after which it drops to 1%. Dining pays 3%, groceries 2%, the rest 1%, and a rotating list of partner merchants pays 10%. The $200 welcome bonus (after $3K spend in 90 days) was removed for new applicants in January 2026, so ignore older reviews that still count it in the math.

In its favour: 0% foreign transaction fees on a US credit card, crypto rewards without holding crypto, no annual fee, and the only top-5 pick our database shows with no state exclusions, which matters if you live in New York.

Against it: the application is a hard credit pull, not an ID-and-selfie check. Carrying a balance at 18.99-34.99% APR can cost more in a month than the rewards return in a year. And the card is custodial by definition: the BTC you earn sits in your Gemini exchange account until you withdraw it.

#3. Crypto.com Visa Card, the custodial option in 49 states (3.7/5)

Crypto.com earns its slot on logistics rather than rewards. It is the one pick here that takes ACH and wire transfers straight from a US checking account, accepts 100+ cryptos for top-up, and needs no staking at the free Basic tier (the physical Basic card costs US$4.99). Coverage runs to 49 states; New York is the exception. The cost to watch abroad is FX: the US fee schedule charges 3% on every non-USD purchase on every tier below the Private ones (fee schedule read 24 September 2026).

Rewards depend on how much CRO you lock for 12 months, or on a subscription for the two middle tiers: Plus ($500 lockup, or $4.99/month / $49.90/year), Pro ($5,000 lockup, or $29.99/month / $299.90/year), Icy-Rose ($50,000) and Obsidian ($500,000), and the private tiers take a lockup only. Basic pays nothing. Crypto.com's card pages list 2%, 3%, 4% and 5% for those tiers in the EEA, UK and Canada; a Crypto.com help article whose spend caps match the US fee schedule lists 1.5%, 2.5%, 3.5% and 4.5%, which most likely describes the US prepaid card, though the US card page does not confirm it. The credit card variant runs 1.5-6% by tier. Caps bite in the middle of the ladder: the US fee schedule applies rewards only to the first US$750 of monthly spend on Plus and US$1,500 on Pro, so the effective rate for a normal spender lands well under the headline.

Why it stays in the five: the cheapest on-ramp in this guide for someone whose money currently sits in a bank, the broadest top-up asset list, and Netflix and Spotify rebates on qualifying tiers. Why it is not higher: the Basic prepaid tier pays 0% cashback, every reward tier requires a 12-month CRO lockup or a paid plan, and the 3% FX fee plus the monthly caps shrink the real return. It is custodial only, so your balance is a claim on Crypto.com, and NY residents are out entirely.

#4. Avalanche Card, C-Chain collateral with a 1% or 2% FX rate (3.6/5)

The Avalanche Card is a smart-contract-collateralized Visa: you lock AVAX, wAVAX, USDC, or USDT on the Avalanche C-Chain and spend against it, with no card fees and 0% APR. There is no app-store bank wrapper or exchange account in the loop; the collateral contract is the account. For US holders whose portfolio already sits on Avalanche, it is the shortest path from chain to checkout, and it covers 34 US states (16 are excluded).

The FX rate depends on which document you read. The fee FAQ says 1%, the US card agreement says 2% of each transaction, and the international agreement carries only the shared Rain template ceiling of up to 3% FX plus up to 3% cross-border, a contractual maximum rather than a published rate. Treat 1% as the stated price and 2% as possible for a US cardholder. For mostly-domestic USD spending neither figure bites.

Zero card fees, 0% APR on the collateral model, and self-custody enforced by contract rather than by promise: that is the whole case for it. The list against it is longer. No ATM withdrawals at all. The balance is not FDIC insured. Rewards now exist as Avax Points worth $0.01 each in the in-app travel portal or $0.007 as a statement credit, but the earning rate is published only in the app, so there is no rate to hold the issuer to. And top-ups are limited to four assets on a single chain, so if your funds live on Ethereum mainnet or Solana, this is not your card.

#5. Tangem Pay, smart-contract self-custody with 1% USDC cashback (3.8/5)

Tangem Pay takes over the slot Cypher held in earlier versions of this guide. The card is a virtual Visa issued by Rain and run by Paera, and the balance sits in a smart-contract account you control. Tangem keeps it separate from its hardware wallet, but you still need a Tangem Wallet to sign up. If you already own one, adding the card is a one-time KYC pass. If you don't, the wallet costs about $55, and that purchase is part of this pick's price.

The free Basic plan pays 1% back in USDC, capped at $100 a month, and charges 1% over the Visa rate on non-USD purchases. The Plus plan at $29.99 a month doubles the cashback to 2% (capped at $300 a month) and waives the bank-transfer fees. Deposits take USDC or USDT on Polygon, Base, BNB Smart Chain or Arbitrum, or a US bank transfer by ACH ($1) or FedWire ($11) to the account's own routing and account number. Spending runs up to $10,000 a day per card on Basic and $50,000 on Plus.

For it: stablecoin cashback you can spend today, self-custody of the card balance, US bank-transfer deposits, and Apple Pay and Google Pay. Against it: no physical card yet, ATM cash only at contactless ATMs at 4% on the free plan, a 1% FX fee abroad, and no published state or country list, so you learn whether you qualify only inside the app.

How we cut the US list to five

Rankings start from the Sweepbase database: 177 cards, 25 data points each. 40 of the 143 live cards accept US residents, and the cut from 40 to five followed rules written for this market specifically. State coverage is a gate, not a score: the issuer has to say which states it serves, and a vague "available in the US" with no state list scored lower, because BitLicense and state money-transmitter rules make coverage the first thing that breaks. Past the gate, four weighted criteria:

One disclosure on method: I am not a US resident, so state coverage, fees, and registrations here are checked against issuer documentation, FinCEN filings, and each issuer's published state list, not against my own statements. Two patterns run through the rankings. "Available in the US" rarely means all 50 states: three of our five picks publish exclusion lists, and those lists change. And many cards that advertise USDC top-up settle to USD before posting, a tax consequence the marketing pages rarely spell out. The recommendations lean toward issuers with stable state coverage and clear tax-event disclosure.

The Sweepbase rating next to each card is computed from the database fields, not assigned by an editor. We earn affiliate commissions from some issuers (Ether.fi and Crypto.com among them), but three of the five picks, Gemini, Avalanche and Tangem Pay, pay us nothing, which is the simplest evidence the list is not pay-to-play. Read our full editorial disclosure and methodology.

All five cost $0 to issue and hold

All fees below are in USD, pulled from the 25 data points we track per card. For how each fee type works mechanically, see crypto card fees explained.

*Year 1 cost = virtual-card issuance + annual fee only. Excludes plastic, usage-based fees (FX, ATM, crypto conversion spread) and any paid tier.

At $500 a month, Gemini is hard to beat if you pay the statement in full, since a USD credit line has no conversion spread at all. Ether.fi and Crypto.com Basic both run $0 in fixed fees, leaving only the cost of moving crypto onto them. At $5,000 a month the question becomes where the 3% stops: Ether.fi Pinnacle holds it all the way to $50K/month, the widest 3% window in this list, with the payout in ETHFI (7-day lock) so the dollar value is set when each purchase clears. Run your own numbers in the fee calculator, or check how these five stack against the wider market in our top 10 crypto cards by real fees ranking.

Where the fees go at $1,000 a month

For US users opening their first crypto card, $1,000/month of mostly-domestic spend ($800 home plus $200 abroad) is a realistic baseline. The cashback table further down shows what you earn at $3k/mo; the waterfall here shows what you pay at $1k/mo (card fees plus FX on the international slice plus conversion spread), broken down per card. A shorter bar means more of your cashback survives.

What $3,000 a month earns on each card

Annual cashback on $3,000/month ($36,000/year) of everyday purchases, with each card at its entry tier. Crypto.com is shown at Plus, which needs a $500 CRO lockup held for 12 months or a $4.99/month plan, because its free Basic tier pays 0%.

*Gemini figure assumes an illustrative mix: $200 gas (4%), $400 dining (3%), $600 groceries (2%), $1,800 everything else (1%). Your blend will differ.

**The US fee schedule applies Plus rewards to the first US$750 of monthly spend. Crypto.com's card pages quote 2% for Plus; a help article whose caps match the US schedule quotes 1.5%, and the US card page does not say which applies, so both ends are shown.

At $3,000/month, Ether.fi returns the most among the cards whose payout you can price today: about $840/year in ETHFI (7-day lock), valued at the token price when each purchase clears. Gemini comes in around $600 in BTC at the mix above, and Tangem Pay about $360 in USDC. Avalanche publishes its Avax Points rate only inside the app, so there is nothing to price; we refuse to put a dollar figure on unpublished, deferred or token rewards, which is also why Tuyo sits outside this top 5. For your own numbers, the interactive fee calculator takes your monthly spend.

US details that change which card fits

• Your FX fee is probably $0. If your spending happens in dollars, the foreign-transaction line on these cards never fires. The fee that does fire is the conversion spread when crypto becomes USD to settle a purchase, which is why we weight spread heavier than FX for this market.
• ACH is the dividing line. Crypto.com is the only top-5 pick that loads from a checking account; Gemini skips loading entirely because it is credit. The three self-custody picks (Ether.fi, Avalanche, Tangem Pay) fund from a wallet, so your bank never sees the transaction.
• Almost nothing here is FDIC insured. Avalanche says so outright, and self-custody balances are contract positions, not deposits. Treat these cards as spending tools, not as a place to park your emergency fund.
• An SSN is unavoidable. All five picks run full KYC, and Gemini adds a hard credit pull. If you came looking for an anonymous option, read our no-KYC crypto cards guide for why that category effectively does not exist for US residents.
• Ether.fi excludes 20 states, Avalanche 16, Crypto.com just NY, and Tangem Pay publishes no list. Check the issuer's current list the week you apply, not the month the review was written.

A 2% cashback card still wins on pure economics

If you already carry a Chase Freedom Unlimited or Citi Double Cash, this is what a crypto card changes and what it does not.

A Citi Double Cash beats most of this table on pure economics. Where crypto cards pull ahead is access. A Chase product cannot spend the ETH already in your wallet, cannot lend against your collateral, and will never pay you in BTC. Gemini blurs the line: it is a normal credit card that happens to reward in crypto. One workable setup is a traditional card plus one pick from this list.

Cards that missed the top 5, and why

Six cards sit just outside the top 5. Tuyo comes first because its case is the odd one: free USD spending at home, and rewards we refuse to count. The Fold Bitcoin Credit Card follows, because on our criteria it is the strongest card you cannot yet simply apply for.

Tuyo Card (3.9/5)

Tuyo does one thing no top-5 pick does: a set of virtual accounts via Bridge (USD by ACH or wire, EUR by SEPA, MXN where eligibility checks pass) that turns salary direct deposits into USDC on Base, in a wallet whose keys stay on your device, with variable Earn-strategy yield on idle balances. Tuyo advertises up to 11% APY after its 10% performance fee, with no fixed rate and a warning that returns may be lower or negative. USD purchases inside the US carry no FX fee, and the virtual card draws cash at Visa ATMs with a PIN, up to $250 per withdrawal. The blocker is the rewards: TUYO rewards are points waiting on a TGE that has not happened. Tuyo says it expects to launch a token in 2026, and as of 25 September 2026 none trades, so the points have no spendable value yet. Bridge does not serve New York residents. It still suits remote workers paid in fiat who want to stack stablecoins passively.

Fold Bitcoin Credit Card (3.9/5)

The Fold Bitcoin Credit Card is a Visa credit card issued by Celtic Bank and powered by Stripe, a different product from the prepaid Fold Card below. On paper it scores well on this guide's criteria: no annual fee and no foreign transaction fee, 1.5% back in bitcoin on eligible purchases with no cap and no Fold+ membership, and, like Gemini, a dollar credit line, so a purchase does not sell any crypto. It stays out of the top 5 for access. Fold still admits applicants from its waitlist in batches (it reported more than 2,000 cardholders on 11 August 2026), and it publishes no list of excluded states, so we cannot tell you that you will get one. Purchase APR is 20.49% to 29.44% variable, and rewards stay locked for 30 days. We will look at it again when applications open to everyone.

Coinbase Card

Coinbase is the largest US crypto exchange and offers a Visa debit card with rotating crypto rewards at a variable rate Coinbase does not publish ("Check your app for the most updated rate"). The "up to 4%" on coinbase.com belongs to a different product, the Coinbase One Card, an American Express credit card. Two corrections to numbers that older reviews keep repeating: the 2.49% crypto-conversion fee was removed back on April 6, 2022, and the current cardholder agreement lists $0 for card transactions, crypto conversion, international purchases and ATM withdrawals. What you pay instead is Coinbase's spread when it converts crypto to dollars, a number Coinbase does not publish. The rewards are just as hard to pin down: rates rotate monthly, and the app is the only place the current list appears. It remains a custodial option for Coinbase power users who keep funds on the exchange. The full write-up is in our Coinbase Card review.

Fold Card

Fold offers a prepaid Visa that pays card rewards in bitcoin only to Fold+ members, at $10 a month or $100 a year: 0.5% back on eligible purchases, up to 1.5% in rotating categories and up to 15% at rotating merchants. Without Fold+ the card earns no percentage back and charges $3 per foreign transaction and $3.50 per ATM withdrawal. At the 0.5% base rate, the $100 membership pays for itself only past $20,000 of annual card spend. Best for Bitcoin savers who want rewards in BTC and nothing else.

Uphold Card

Uphold is one of the few US crypto cards that pays cashback in XRP rather than BTC or the issuer's own token. The US Elite tier ($99.99/yr) returns 4% in XRP when purchases are funded with crypto or metals, and 3% when the money comes from fiat or stablecoins, up to $300 of rewards a month; the free Essential card pays 2% in XRP, up to $120 a month. The drawbacks: cashback is paid in XRP (volatile, regulatory-watched), Louisiana and New York are excluded, the Essential card charges 1.50% FX, and the platform, which spends from 300+ assets including metals and fiat, feels closer to a brokerage than a card-first product. Best for XRP holders and Uphold-ecosystem users.

Ledger Card

Ledger's card is a Baanx product: in the US a Visa debit card through Cross River Bank that you top up from a Ledger signer through the Ledger Wallet app, covering every state except New York and Vermont. Crypto stays in self-custody until you move it to the card account; from then on it is custodial, so we list it as hybrid custody. What kept it out of the top 5 is the fee stack: every crypto-funded purchase carries a 2% card spend fee, and US cards add $3 per international online purchase, against 1% cashback in BTC or USDC. The cost-per-swipe criterion that anchors this ranking rules that out on its own. It makes sense only if topping up straight from a Ledger matters more to you than the math.

The next five cannot be opened by a US resident today. They are closed, paused, or not offered here.

Cypher Card (closed, removed from this guide in July 2026)

Cypher held the #3 slot in earlier versions of this guide. On July 8, 2026 it announced it was winding down after being acquired by Nium: card loading and new issuance stopped the same day, August 7 was the last full day of card spending, and the platform closed, with withdrawals ending, on September 6, 2026. There was no compensation or buyback for CYPR token holders. The slot went to Tangem Pay, a plainer product that pays 1% back in USDC.

Tria Card (3.9/5, excluded from the rankings)

Tria shipped a first in December 2025: self-custodial Bitcoin top-ups straight from any BTC wallet you control, no wrapper, no custodian. Two things keep it out of a USA top 5. First, availability. Tria runs two programmes chosen by residency: its international card terms require that you are not a US citizen, and US residents fall under separate U.S. Card Terms dated 9 January 2026. No Tria page says that US programme is taking applications, so we do not count Tria as a card a US resident can get today. Second, the advertised "up to 6%" cashback requires a paid Premium plan and arrives late. It pays in USDC or USDT, but a payout can lag up to 12 months behind the spending, and cashback not yet paid out is forfeited if you close the account. Our top-10-by-real-fees ranking excludes Tria on the same grounds. Watch it; do not plan around it.

MetaMask Card

MetaMask Card would likely sit in this top 5 on its numbers (no fee on domestic USD purchases, a 1% cross-border fee when the merchant is abroad, conversion at Mastercard's rate with no separate markup, and spending straight from the MetaMask wallet), but new US sign-ups are paused and MetaMask publishes no date for reopening (help centre, read 24 September 2026), which fails our availability gate outright. If they reopen, expect this list to change. Two more US details for existing holders: Solana and Monad funding is not available in New York or Texas (Linea and Base work there), and the 3% cashback rate and 0% cross-border fee sit on the $199/year Metal tier, whose orders have been paused since 2 June 2026; the free virtual card pays 1% in mUSD, a stablecoin most useful inside the MetaMask ecosystem.

BitPay Card

BitPay was one of the original crypto cards in the US. It supported 15+ cryptocurrencies with instant conversion to USD and charged 0% conversion fees for BitPay wallet users. However, BitPay stopped accepting new card applications on May 3, 2023, when it and its bank partner Metropolitan Commercial Bank discontinued the program, and it paid no cashback rewards, which is why it didn't make the cut.

Nexo Card

Nexo offers a crypto-backed credit line card (similar to Ether.fi's borrow-to-spend model) with up to 2% cashback. But the Nexo Card itself is not available in the US: it serves the EEA, the UK, Andorra and Monaco, plus Argentina since 8 July 2026, and Nexo publishes no country count. Nexo relaunched in the US on 16 February 2026 after pulling out from December 2022, but the US offer covers yield, exchange, credit lines and loyalty, not the card. Its 2% cashback also sits below Ether.fi Cash's 3% in ETHFI. For US residents, Ether.fi offers the same borrow-to-spend model with better terms.

All 40 cards our database currently shows as US-available are listed in the card catalog, alongside the rest of the 143.

How to apply once your state qualifies

1. Start with your state. If you hold crypto and your state qualifies, Ether.fi Cash is the default; if you want credit or live in New York, start with Gemini.
2. Complete KYC verification. You'll need your driver's license or state ID, your Social Security Number (SSN), and proof of address.
3. Fund the card. Crypto.com: ACH transfer or wire from your bank. Ether.fi: deposit crypto collateral from your wallet (Solana USDC and Tron USDT load fee-free), or send dollars by ACH ($0.50 plus 0.1%) or FedWire ($20 plus 0.1%) to the virtual USD account details in the app; the money arrives as stablecoin (help centre, 3 September 2026). Tangem Pay: send USDC or USDT on Polygon, Base, BNB Smart Chain or Arbitrum, or send dollars by ACH ($1) or FedWire ($11) to the account's own routing and account number. Avalanche: lock AVAX, wAVAX, USDC, or USDT on the C-Chain. Gemini: no funding step, since it is a credit card and you pay the statement.
4. Add the virtual card to Apple Pay or Google Pay straight away. Plastic, where the issuer offers it, comes later by mail (Tangem Pay is virtual only for now).

State licensing is what limits US coverage

Several regulators touch a US crypto card, and only the states explain the lists above. Issuers register with FinCEN as money service businesses and follow Bank Secrecy Act rules: KYC/AML checks and suspicious activity reporting. Most states then require their own money transmitter license, and an issuer must hold one in each state it operates in. That compliance cost is what limits the number of cards available to US residents.

The SEC and CFTC regulate the underlying assets (securities for the SEC, derivatives and commodities such as Bitcoin for the CFTC), while the card itself is typically regulated as a standard financial product. The CFPB covers prepaid and debit cards: dispute resolution, fraud protection, and fee disclosure. Visa and Mastercard zero-liability policies apply to crypto cards.

Four of our five picks reach US customers through licensed partners under this framework. Crypto.com and Tangem Pay are prepaid products, and Ether.fi and Avalanche are Visa cards that spend against crypto collateral you post. Gemini is the exception: WebBank issues it as an ordinary credit card with standard US credit-card consumer protections, and it is open in all 50 states while the other four go state by state.

A crypto-funded swipe is a disposal, with two exceptions

This is not tax advice. Consult a CPA or tax professional for your specific situation. See IRS Virtual Currency FAQ for official guidance.

The IRS treats cryptocurrency as property (IRS Notice 2014-21). When you spend crypto via a card, that counts as a disposal, and you must calculate and report the capital gain or loss based on your cost basis. A gain on crypto held 1 year or less is taxed as ordinary income (10-37% depending on your tax bracket). Crypto held more than 1 year qualifies for long-term capital gains rates (0%, 15%, or 20%).

Two top-5 designs avoid the disposal entirely. Ether.fi lends against your collateral rather than selling it, and borrowing is generally not a disposal under general tax principles (the IRS has issued no guidance specific to crypto loans). Gemini comes at it from the other direction: you spend USD credit and only receive crypto as a reward, so the swipe itself never touches your holdings.

Card cashback is usually treated as a purchase discount (price reduction) and not taxed at the point of receipt, though the IRS has not ruled on rewards paid in crypto. If you later sell the received tokens at a profit, that gain is taxable. For everything else, keep a record of every card transaction: date, amount, cost basis, and fair market value at time of spend. CoinTracker, Koinly or TokenTax can generate the Form 8949 entries; our US crypto card tax guide walks through the rest.