Form 8-K · Current Report · Filed 2025-10-01
Treasury and IRS Issue Interim CAMT Guidance
On September 30, 2025, the Department of the Treasury and the Internal Revenue Service issued interim guidance clarifying that corporations may disregard unrealized gains and losses on digital asset holdings when computing adjusted financial statement income for purposes of determining whether they are subject to the 15% corporate alternative minimum tax (CAMT).
- Filer
- MicroStrategy Inc. MSTR · NASDAQ
- Filed
- Accession
- 0001193125-25-225904
- CIK
- 0001050446
- Signal
- High impactTechnology
- Source
- Official filing on sec.gov ↗
Details
Strategy Inc, which previously expected to be subject to CAMT due to the magnitude of unrealized gains on its digital assets, now plans to exclude these gains and losses from its AFSI calculation and no longer expects to be subject to CAMT.
Items reported
Other Events
Market reaction
Close before filing
$322.21
Next session
+9.3%
Since filing
-71.0%
Latest close
$93.28
What happened, not what will happen — closing prices around the filing date.
Precedent
Previous filings from MSTR reporting the same item, with the next session's move:
About MicroStrategy Inc.
MicroStrategy Inc. is a prominent business intelligence company that specializes in providing robust analytics solutions. The company's primary function is to offer enterprise analytics and mobility software, designed to help organizations harness the power of large datasets to drive decision-making processes. MicroStrategy's platform enables businesses across various sectors, including finance, healthcare, manufacturing, and retail, to analyze data and generate valuable insights into operations and market trends. Key features of MicroStrategy's offerings include its ability to deliver high-performance analytics at scale, facilitate mobile intelligence, and support data visualization. With a strong emphasis on user-friendly interfaces, the company ensures that even complex data insights are accessible to decision-makers and analysts alike. MicroStrategy has also gained significant attention in the financial markets for its strategic investments in Bitcoin, reflecting its interests in digital currency as a part of corporate asset strategy. As such, the company continues to play a pivotal role in the evolving landscape of enterprise analytics, while also engaging with the broader discourse around cryptocurrency integration in business operations.
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