Digital Asset Accounting

Quick Answer The problem: Exchange records are unavailable due to platform shutdown, lost credentials, incomplete exports, or years of unreconciled self-custody. Crypto cost basis is undocumented and the primary records […]

Quick Answer What it is: Crypto cost basis reconstruction rebuilds the lot-level history needed to establish acquisition dates, basis, holding periods, transfers, prior dispositions, and the digital-asset units that remain. […]

Quick Answer This article is written for three overlapping audiences who are now being pulled into the same global crypto tax reporting system. Investors holding, trading, staking, or deploying crypto […]

Quick Answer For many digital-asset investors, the prevailing assumption is simple: “I filed every year. I’m done and compliant.” The risk introduced by Form 1099-DA is a structural change in […]

Quick Answer Form 1099-DA introduces standardized third-party reporting for broker-effectuated digital-asset dispositions. Gross-proceeds reporting began with 2025 transactions. For 2026 sales, covered digital assets can also carry mandatory broker-reported basis, […]

What This Form Means (and What It Doesn’t) Form 1099-DA standardizes broker reporting for certain digital-asset dispositions. Gross-proceeds reporting began with 2025 transactions, and for 2026 sales the form also […]

The First Wave of 1099-DA Enforcement Will Operate Through Information-Return Matching Form 1099-DA has moved digital-asset reporting into a standardized third-party information-reporting system. Gross-proceeds reporting began with 2025 transactions, and […]

Quick Answer Form 1099-DA is a broker information return, not a complete tax calculation. Gross-proceeds reporting began with 2025 transactions. For 2026 sales, brokers must also report basis for covered […]

The Regulated Frontier of Global Finance For more than a decade, digital assets operated on the financial frontier at the edge of the financial system. It felt more like the […]