If you have given coins to friends or acquaintances, then simply classify the withdrawals as a "gift".
For such transactions, income tax regimes do not apply. For the 2018 tax year, gifts up to $15,000 in value can be given to any number of recipients and do not require gift taxes to be paid by the transferor in a single year. The recipient also will not owe any income tax on the gift(s) received, so long as the transferor pays the gift tax due. In a transferor’s lifetime, she or he may give a total of $11.18 million in gifts before paying any gift taxes.
Any subsequent sales or exchanges of the virtual currency in the hands of the taxpayer will follow capital gain or loss recognition.
If the transferor gifts more than the amount specified below in a given tax year, he or she must file Form 709 United States Gift (and Generation-Skipping Transfer) Tax Return.