[{"data":1,"prerenderedAt":117},["ShallowReactive",2],{"navigation":3,"chain-polygon":31},[4,22],{"title":5,"path":6,"stem":7,"children":8,"page":21},"Introduction","/docs/introduction","1.docs/2.introduction",[9,13,17],{"title":10,"path":11,"stem":12},"Why","/docs/introduction/why","1.docs/2.introduction/1.why",{"title":14,"path":15,"stem":16},"Blockchain as solution?","/docs/introduction/blockchain-as-solution","1.docs/2.introduction/2.blockchain-as-solution",{"title":18,"path":19,"stem":20},"What's the Solution?","/docs/introduction/wag3s-as-solution","1.docs/2.introduction/3.wag3s-as-solution",false,{"title":23,"path":24,"stem":25,"children":26,"page":21},"Api Documentation","/docs/api-documentation","1.docs/3.api-documentation",[27],{"title":28,"path":29,"stem":30},"getting started","/docs/api-documentation/api","1.docs/3.api-documentation/1.api",{"id":32,"title":33,"body":34,"chain":92,"considerations":93,"coverage":94,"description":35,"extension":102,"faq":103,"hero":107,"meta":108,"navigation":109,"path":110,"related":111,"seo":114,"stem":115,"summary":51,"transactionTypes":93,"__hash__":116},"chains/chains/polygon.yml","Polygon Crypto Accounting & Tax — PoS, zkEVM, CDK",{"title":33,"description":35,"seo":36,"chain":39,"hero":48,"summary":51,"coverage":52,"faq":73,"related":83},"Native subledger for Polygon PoS, Polygon zkEVM, and Polygon CDK chains. MATIC / POL migration, validator rewards, and Aave / Quickswap positions.",{"title":37,"description":38},"Polygon Crypto Accounting & Tax — Wag3s Coverage","How Wag3s handles Polygon accounting — PoS sidechain, zkEVM rollup, MATIC → POL migration, validator rewards, and DeFi position tracking.",{"name":40,"slug":41,"type":42,"ecosystem":43,"consensus":44,"nativeToken":45,"explorer":46,"supportedSince":47},"Polygon","polygon","sidechain","Ethereum","Proof of Stake (PoS) + zkEVM rollup","POL","https://polygonscan.com","2024",{"eyebrow":40,"title":49,"subtitle":50},"Polygon PoS, zkEVM, and CDK chains in one workspace","Polygon is no longer one chain — it's a network. We cover PoS, zkEVM, and the long tail of CDK-deployed application chains, with the MATIC → POL token migration handled correctly.","Polygon's accounting story changed in 2024 with the MATIC → POL migration. Treasuries holding MATIC need to track the 1:1 swap, with the new POL token serving as the gas token across the entire Polygon ecosystem (PoS, zkEVM, future CDK chains). Validator rewards on PoS are paid in POL; bridging between PoS and Ethereum mainnet uses the FxPortal bridge with checkpoint-based finality (~30 minutes). zkEVM uses zk-proof finality with shorter bridge times. We track each variant correctly and reconcile across all Polygon-flavor chains in the same workspace.\n",{"title":53,"items":54},"What's tracked on Polygon",[55,58,61,64,67,70],{"label":56,"description":57},"Native MATIC / POL transfers","Pre-migration MATIC and post-migration POL handled with the right cost-basis continuity.",{"label":59,"description":60},"ERC-20 on PoS and zkEVM","USDC, USDT, DAI, and the wider Polygon DeFi token set decoded across both chains.",{"label":62,"description":63},"Validator rewards (PoS)","Per-checkpoint reward accrual for delegators, booked as ordinary income.",{"label":65,"description":66},"FxPortal bridge events","Polygon ↔ Ethereum bridge with checkpoint finality tracked end-to-end.",{"label":68,"description":69},"Aave on Polygon, Quickswap, Balancer","DeFi positions tracked at the same depth as Ethereum mainnet equivalents.",{"label":71,"description":72},"zkEVM activity","Rollup-native flows with zk-proof bridge timing.",[74,77,80],{"question":75,"answer":76},"How does Wag3s handle the MATIC → POL token swap?","As a 1:1 token migration with cost-basis continuity. The MATIC lot transfers to POL with the original acquisition date and basis preserved. No realized gain on the swap — same treatment as a wrapped token conversion.",{"question":78,"answer":79},"Are Polygon PoS validator rewards taxable as ordinary income?","Yes, on receipt at fair-value. We book the per-checkpoint reward distribution at the POL price on the checkpoint timestamp.",{"question":81,"answer":82},"Does Polygon zkEVM have different gas treatment?","zkEVM gas is paid in ETH (not POL) and the fee structure mirrors L2 patterns — L1 data cost + L2 execution cost. We break them out per transaction.",[84,88],{"to":85,"title":86,"description":87},"/chains/ethereum","Ethereum mainnet coverage","L1 settlement layer.",{"to":89,"title":90,"description":91},"/chains/arbitrum","Arbitrum coverage","Comparison reference for optimistic L2.",{"name":40,"slug":41,"type":42,"ecosystem":43,"consensus":44,"nativeToken":45,"explorer":46,"supportedSince":47},null,{"title":53,"items":95},[96,97,98,99,100,101],{"label":56,"description":57},{"label":59,"description":60},{"label":62,"description":63},{"label":65,"description":66},{"label":68,"description":69},{"label":71,"description":72},"yml",[104,105,106],{"question":75,"answer":76},{"question":78,"answer":79},{"question":81,"answer":82},{"eyebrow":40,"title":49,"subtitle":50},{},true,"/chains/polygon",[112,113],{"to":85,"title":86,"description":87},{"to":89,"title":90,"description":91},{"title":37,"description":38},"chains/polygon","UhPa_tAFLdgeYNLcVbOIpu5wO6g5FLOwEI5owLrKceA",1778407988994]