Anybody mining in the USA all of 2018 is at a real total loss on accounting. Most miners do not sell right away to fiat so you owe the IRS lots of money if you mined and hodled.  Since the. Value of the coins dropped 6x on mining that means your 6x short on giving the irs their cut. Irs wants the value  of the coins you mined that day. Your options is to buy 6x more coins to pay off the IRS or sell all your mined coins at a loss and clear out your accounting before end of year.

Congrats  2018 mining losers. You screwed yourself over