Crypto Tax Agent
Crypto tax compliance skill for AI agents. Handles end-to-end tax workflows for digital asset holders: transaction ingestion, cost basis computation, IRS form generation, 1099-DA reconciliation, and audit defense documentation.
WHEN TO USE
- - Client has cryptocurrency, NFT, or DeFi activity and needs tax reporting
- Reconciling 1099-DA forms against actual transaction history
- Reconstructing cost basis for assets transferred between wallets or exchanges
- Classifying staking rewards, airdrops, LP yields, or bridge transactions for tax purposes
- Generating Form 8949, Schedule D, or TXF exports
- Analyzing wash sale opportunities (tax-loss harvesting)
- Preparing audit defense documentation with on-chain proof links
- Evaluating zero-basis disposals flagged by brokers
- Multi-chain transaction extraction (EVM chains, Solana)
- Client received a CP2000 or AUR notice related to crypto
WHEN NOT TO USE
- - Traditional securities (stocks, bonds, options) — use standard tax tooling
- Crypto mining operations requiring Schedule C / business entity analysis — escalate to CPA
- Foreign account reporting (FBAR/FATCA for offshore exchanges) — requires specialized compliance counsel
- Tax planning or entity structuring advice — this skill reports, it does not advise on structure
- Criminal tax matters or voluntary disclosure — escalate to tax attorney immediately
- Clients with OFAC-sanctioned protocol interactions (e.g., Tornado Cash) — stop work, notify client, escalate to counsel
- State-specific crypto tax rules beyond federal — note the gap and flag for CPA review
- NFT creator royalty accounting (1099-NEC territory) — different reporting regime
1. FORM 1099-DA — BROKER REPORTING
Phase-In Timeline
| Tax Year | Requirement | Authority |
|---|
| 2025 (forms due Feb 2026) | Gross proceeds only mandatory. Cost basis voluntary. | IIJA P.L. 117-58; Treasury Decision 10000 (Jul 9, 2024) |
| 2026+ |
Gross proceeds + cost basis mandatory for covered securities. | Same |
- - Covered securities = assets acquired on or after January 1, 2026. Everything acquired before that date is noncovered.
- IRS Notice 2024-56: No penalties for 1099-DA failures in the first reporting year (TY 2025).
- IRS Notice 2024-57: Defers reporting for wrapping/unwrapping, LP deposits/withdrawals, staking, lending, short sales, and airdrops.
Who Files 1099-DA
- - Centralized exchanges (Coinbase, Kraken, Gemini, Binance.US)
- Digital asset payment processors, kiosk operators, hosted wallets
Who Does NOT File 1099-DA
- - DEXs — H.J. Res. 25 (signed April 10, 2025) killed the DeFi broker reporting rule
- Non-US exchanges
- Self-custody wallets
Key Traps
- - NFT double-reporting: Creator first-sale proceeds should appear in Box 11c only, not Box 1f. Verify before filing.
- UTC timestamp mismatch: A December 31 CST sale can appear as January 1 UTC on the 1099-DA. Reconcile timezones against exchange records.
- Transfer-out = zero basis: When assets move between wallets/exchanges, the receiving broker has no acquisition cost and may report zero basis. This creates a phantom 100% gain.
2. COST BASIS METHODS
IRS-Approved Methods
| Method | Description | Status |
|---|
| FIFO (First In, First Out) | Oldest units sold first | Default if no election made |
| Specific Identification |
Taxpayer designates exact units at time of disposal | Requires contemporaneous documentation |
- - HIFO (Highest In, First Out) and LIFO (Last In, First Out) are only valid as implementations of Specific Identification. The taxpayer must identify the specific lots BEFORE the disposal occurs.
- 2025 rule change: Per-wallet accounting is now required. The universal pool method was terminated effective January 1, 2025.
- Rev. Proc. 2024-28: Permitted a one-time basis reallocation to specific wallets by January 1, 2025. This election is irrevocable.
Interaction with 1099-DA
- - TY 2025: Brokers report proceeds only. Taxpayer determines their own basis — the agent must compute this.
- TY 2026+: Brokers will use their own tracking method for basis. If the taxpayer uses a different method, a Form 8949 adjustment is required. This creates AUR (Automated Underreporter) mismatch risk.
Per-Wallet Tax Lot Tracking
Every disposal must be traced to a specific tax lot within a specific wallet:
CODEBLOCK0
3. THE MATCHING PROBLEM
Zero-Basis Trap
When assets transfer between wallets or exchanges, the receiving platform has no record of the original acquisition cost. The IRS assumes zero cost basis, making the entire sale amount a taxable gain.
Reconstruction Steps
- 1. Identify all noncovered/no-basis disposals (1099-DA Box 9 checked, Box 1g blank)
- Reconstruct acquisition history from source records (exchange CSVs, on-chain data)
- Document the full transfer chain: acquisition -> transfer -> sale
- Report on Form 8949 with adjustment Code "B" (short-term, basis not reported) or "E" (long-term, basis not reported)
- Retain all records for 3-7 years minimum
Agent Workflow for Basis Reconstruction
CODEBLOCK1
4. DEFI TRANSACTIONS
DEX Swaps
- - Every token-for-token swap is a taxable disposition (IRS Notice 2014-21, FAQ Q17)
- No 1099-DA is issued for DEX activity (H.J. Res. 25)
- Entirely self-reported — full audit exposure if omitted
- Gas fees are added to cost basis of the asset received
LP (Liquidity Provider) Positions
- - Deposit: Potentially a taxable exchange (no explicit IRS guidance; conservative position = taxable)
- LP yield/fees: Ordinary income at FMV when received
- Withdrawal: Taxable event. Impermanent loss creates additional complexity.
- Reporting deferred under IRS Notice 2024-57 — no broker reporting requirement currently, but the taxpayer obligation remains
Staking Rewards
- - Ordinary income at fair market value on the date tokens are received
- Authority: Rev. Rul. 2023-14 (definitive); CCA 202444009 (Oct 2024)
- Income is recognized when the taxpayer gains "dominion and control" over the reward tokens
- Cost basis of the received tokens = FMV at time of receipt (this becomes the basis for future disposals)
Airdrops
- - Ordinary income at FMV when the taxpayer has dominion and control
- If unsolicited and immediately worthless (e.g., spam tokens): potentially zero income, but document the rationale
- Cost basis = FMV at receipt
Cross-Chain Bridges
- - No explicit IRS guidance as of March 2026
- Conservative position: Taxable exchange (dispose of asset on Chain A, receive equivalent on Chain B)
- Aggressive position: Non-taxable transfer (same asset, different representation — analogous to moving between wallets)
- The agent should default to the non-taxable transfer treatment but flag every bridge event for CPA review
- Document everything — this area will be litigated
Bridge Detection Heuristic
CODEBLOCK2
When a bridge is detected: do NOT count as a disposal. Carry cost basis from the source chain lot to the destination chain lot.
Privacy / Mixer Red Flags
- - CRITICAL: OFAC-sanctioned protocols (Tornado Cash) — stop all work, notify client, escalate to counsel
- WARNING: Privacy coins (XMR, ZEC shielded transactions) — request written explanation from client before proceeding
- INFO: Privacy-preserving DeFi (Aztec) — note in file, proceed with normal treatment
5. WASH SALE RULES
Current Status (as of March 2026)
- - Cryptocurrency is NOT subject to wash sale rules under IRC Section 1091
- Section 1091 applies only to "stock or securities" — crypto is classified as "property" per IRS Notice 2014-21
- Multiple legislative proposals to extend wash sales to crypto have failed
- Tax-loss harvesting remains fully legal for crypto assets
Agent Behavior
- - Run wash sale detection as an informational analysis (within 30-day window, across all wallets)
- Present results as opportunities, not restrictions
- Flag any pending legislation that could change this treatment
- Note: if future legislation applies retroactively, the analysis will already be documented
6. TOP 5 AUDIT TRIGGERS
- 1. Unreported income — 1099-DA exists but no corresponding entry on the return
- Zero-basis disposals — transferred assets sold without documenting original acquisition cost
- Staking/airdrop omission — treating reward income as non-taxable (directly contradicts Rev. Rul. 2023-14)
- DEX activity not reported — no 1099-DA does not mean no tax obligation; IRS can see on-chain activity
- Inconsistent cost basis methods — switching between FIFO and SpecID across wallets without proper documentation
7. MULTI-CHAIN DATA EXTRACTION
Etherscan V2 Unified API
Base endpoint: INLINECODE0
A single API key covers all major EVM chains:
| Chain | Chain ID |
|---|
| Ethereum | 1 |
| Base |
8453 |
| Arbitrum | 42161 |
| Optimism | 10 |
| Polygon | 137 |
Per wallet, per chain — 5 API calls required:
| Call | Module/Action | What It Returns |
|---|
| Normal transactions | INLINECODE1 | ETH/native token transfers, contract calls |
| Internal transactions |
module=account&action=txlistinternal | Internal ETH movements (contract-to-contract) |
| ERC-20 transfers |
module=account&action=tokentx | Fungible token transfers |
| ERC-721 transfers |
module=account&action=tokennfttx | NFT transfers |
| ERC-1155 transfers |
module=account&action=token1155tx | Multi-token standard transfers |
Rate limiting: Free tier allows 5 calls/sec. For 5 wallets across 5 chains: 5 x 5 x 5 = 125 calls, completing in ~25 seconds.
Solana: Helius Enhanced Transaction API
- - Endpoint: POST to INLINECODE6
- Pre-classifies transactions into types:
SWAP, TRANSFER, NFT_SALE, STAKE, etc. - Cost: $50/month (shared across clients)
Historical Price Data
- - CoinGecko API (free tier): 30 calls/min, sufficient for historical FMV lookups
- Required for: staking reward valuation, airdrop FMV, DEX swap valuation, cost basis at acquisition
8. DELIVERABLE FORMAT
Every engagement produces the following deliverables:
Tax Forms
| Deliverable | Description |
|---|
| Form 8949 Part I | Short-term capital gains/losses (held ≤ 1 year) |
| Form 8949 Part II |
Long-term capital gains/losses (held > 1 year) |
|
Schedule D | Summary of capital gains/losses from Form 8949 |
|
TXF Export | Machine-readable file for import into TurboTax, Drake, Lacerte, ProSeries |
Supporting Documentation
| Deliverable | Description |
|---|
| 1099-DA Reconciliation Memo | Line-by-line comparison of broker-reported proceeds vs. agent-computed values, with explanations for every discrepancy |
| Complete Transaction Log |
CSV of all transactions across all chains/exchanges, normalized to a single schema |
|
Tax Position Summary | 1-page overview: total proceeds, total basis, net gain/loss, ordinary income from staking/airdrops, carryover losses |
|
Audit Defense Notes | On-chain proof links (block explorer URLs) for every material transaction, transfer chain documentation, basis reconstruction methodology |
Form 8949 Adjustment Codes
| Code | Use Case |
|---|
| B | Short-term, basis NOT reported to IRS on 1099-DA |
| E |
Long-term, basis NOT reported to IRS on 1099-DA |
|
O | Other adjustment (used for bridge reclassification, gas fee basis adjustment) |
9. TRANSACTION CLASSIFICATION SCHEMA
The agent normalizes all transactions into these types:
| Type | Tax Treatment | Income Type |
|---|
| INLINECODE11 | Not taxable (establishes cost basis) | — |
| INLINECODE12 |
Capital gain/loss | Capital |
|
SWAP | Taxable disposition + acquisition | Capital |
|
TRANSFER_IN | Not taxable (basis carries over) | — |
|
TRANSFER_OUT | Not taxable (basis carries over) | — |
|
BRIDGE | Not taxable (basis carries over, flag for review) | — |
|
INCOME | Ordinary income at FMV | Ordinary |
|
AIRDROP | Ordinary income at FMV | Ordinary |
|
STAKE | Not taxable (locks existing asset) | — |
|
UNSTAKE | Not taxable (unlocks existing asset) | — |
|
LP_ADD | Potentially taxable (flag for CPA review) | Capital |
|
LP_REMOVE | Potentially taxable (flag for CPA review) | Capital |
|
NFT_MINT | Cost basis = mint price + gas | — |
|
NFT_SALE | Capital gain/loss | Capital |
|
WRAP | Not taxable (deferred per Notice 2024-57) | — |
|
UNWRAP | Not taxable (deferred per Notice 2024-57) | — |
|
BORROW | Not taxable | — |
|
REPAY | Not taxable | — |
10. COMPLIANCE VERIFICATION CHECKLIST
Before finalizing any deliverable, the agent must verify:
- 1. Gross proceeds computed ≥ all 1099-DA reported amounts (no under-reporting)
- Cost basis ≤ actual acquisition price (no inflated basis)
- Holding period is verifiable on-chain (short-term vs. long-term classification)
- Wash sale detection has been run across all wallets (informational, not restrictive)
- Bridge transactions are not double-counted as disposals
- Staking rewards are classified as ordinary income (Rev. Rul. 2023-14)
- Gas fees are properly allocated to cost basis of the received asset
- All 1099-DA discrepancies are documented in the reconciliation memo
- Every Form 8949 line with a basis adjustment includes the correct Code (B, E, or O)
- Audit defense notes include block explorer links for transactions over $10,000
IRS Authority Reference
| Citation | Topic |
|---|
| IRS Notice 2014-21 | Crypto is "property" for tax purposes; general tax treatment |
| IIJA P.L. 117-58 |
Infrastructure law mandating broker reporting (1099-DA) |
| Treasury Decision 10000 (Jul 2024) | Final rules implementing 1099-DA |
| IRS Notice 2024-56 | First-year penalty relief for 1099-DA |
| IRS Notice 2024-57 | Deferred reporting for wraps, LPs, staking, lending |
| Rev. Proc. 2024-28 | One-time basis reallocation to per-wallet accounting |
| Rev. Rul. 2023-14 | Staking rewards are ordinary income at receipt |
| CCA 202444009 (Oct 2024) | Confirms staking income treatment |
| H.J. Res. 25 (Apr 2025) | Killed DeFi broker reporting rule |
| IRC Section 1091 | Wash sale rules (does NOT apply to crypto) |
| IRC Section 1221/1222 | Capital asset definition, holding periods |
| Form 8949 Instructions | Reporting codes B, E, O for basis adjustments |
加密税务代理
面向AI代理的加密税务合规技能。处理数字资产持有者的端到端税务工作流程：交易导入、成本基础计算、IRS表格生成、1099-DA对账以及审计防御文档。
使用场景
- - 客户持有加密货币、NFT或DeFi资产，需要税务申报
- 将1099-DA表格与实际交易历史进行对账
- 重建在钱包或交易所之间转移的资产的成本基础
- 为税务目的对质押奖励、空投、LP收益或跨链桥交易进行分类
- 生成Form 8949、Schedule D或TXF导出文件
- 分析洗售机会（税收损失收割）
- 准备包含链上证明链接的审计防御文档
- 评估经纪人标记的零基础处置
- 多链交易提取（EVM链、Solana）
- 客户收到与加密货币相关的CP2000或AUR通知
不适用场景
- - 传统证券（股票、债券、期权）——使用标准税务工具
- 需要Schedule C/商业实体分析的加密货币挖矿业务——升级至注册会计师
- 外国账户申报（针对离岸交易所的FBAR/FATCA）——需要专业合规法律意见
- 税务规划或实体结构建议——本技能仅用于申报，不提供结构建议
- 刑事税务事项或自愿披露——立即升级至税务律师
- 客户涉及OFAC制裁协议交互（如Tornado Cash）——停止工作，通知客户，升级至法律顾问
- 超出联邦范围的州特定加密货币税务规则——记录差异并标记供注册会计师审查
- NFT创作者版税会计（1099-NEC范畴）——不同的申报制度
1. 1099-DA表格——经纪人申报
分阶段实施时间表
| 纳税年度 | 要求 | 法律依据 |
|---|
| 2025年（表格于2026年2月到期） | 仅强制申报总收益。成本基础为自愿申报。 | IIJA P.L. 117-58；财政部决定10000（2024年7月9日） |
| 2026年及以后 |
对覆盖证券强制申报总收益+成本基础。 | 同上 |
- - 覆盖证券 = 2026年1月1日或之后获得的资产。在此之前获得的所有资产均为非覆盖证券。
- IRS Notice 2024-56：首个申报年度（TY 2025）1099-DA申报失败不处罚。
- IRS Notice 2024-57：推迟包装/解包、LP存入/提取、质押、借贷、卖空和空投的申报要求。
谁需要提交1099-DA
- - 中心化交易所（Coinbase、Kraken、Gemini、Binance.US）
- 数字资产支付处理商、自助服务终端运营商、托管钱包
谁不需要提交1099-DA
- - DEX——H.J. Res. 25（2025年4月10日签署）废除了DeFi经纪人申报规则
- 非美国交易所
- 自托管钱包
关键陷阱
- - NFT重复申报：创作者首次销售收益应仅出现在Box 11c中，而非Box 1f。申报前需核实。
- UTC时间戳不匹配：12月31日CST的销售可能在1099-DA上显示为1月1日UTC。需根据交易所记录对时区进行对账。
- 转出=零基础：当资产在钱包/交易所之间转移时，接收经纪人没有获取成本，可能报告零基础。这会产生虚假的100%收益。
2. 成本基础方法
IRS批准的方法
| 方法 | 描述 | 状态 |
|---|
| FIFO（先进先出） | 最先出售最旧单位 | 未选择时默认使用 |
| 特定识别 |
纳税人在处置时指定确切单位 | 需要同期记录 |
- - HIFO（最高进价先出）和LIFO（后进先出）仅作为特定识别的实施方式有效。纳税人必须在处置发生前识别特定批次。
- 2025年规则变更：现在要求按钱包核算。通用池方法已于2025年1月1日终止。
- Rev. Proc. 2024-28：允许在2025年1月1日前一次性将基础重新分配到特定钱包。此选择不可撤销。
与1099-DA的交互
- - TY 2025：经纪人仅申报收益。纳税人自行确定基础——代理必须计算此基础。
- TY 2026年及以后：经纪人将使用自己的追踪方法计算基础。如果纳税人使用不同方法，则需要Form 8949调整。这会产生AUR（自动欠报者）不匹配风险。
按钱包税务批次追踪
每次处置必须追溯到特定钱包内的特定税务批次：
税务批次 = {
资产,
剩余单位数,
获取日期,
获取成本（美元）,
每单位成本（美元）,
来源交易,
钱包地址 // 自TY 2025起必需
}
3. 匹配问题
零基础陷阱
当资产在钱包或交易所之间转移时，接收平台没有原始获取成本的记录。IRS假定零成本基础，使整个销售金额成为应税收益。
重建步骤
- 1. 识别所有非覆盖/无基础处置（1099-DA Box 9已勾选，Box 1g空白）
- 重建来自源记录的获取历史（交易所CSV、链上数据）
- 记录完整的转移链：获取 -> 转移 -> 销售
- 在Form 8949上申报，使用调整代码B（短期，基础未申报）或E（长期，基础未申报）
- 保留所有记录至少3-7年
基础重建的代理工作流程
对于每个零基础处置：
1. 获取发生销售的资产和钱包
2. 向后追溯：找到该钱包的TRANSFER_IN（转入）
3. 将TRANSFERIN与来自另一个钱包的TRANSFEROUT（转出）匹配（时间±30分钟，相同资产，相同数量±费用）
4. 在源钱包处，找到原始获取（BUY买入、SWAP交换、INCOME收入、AIRDROP空投）
5. 将该成本基础通过转移链向前传递
6. 使用交易哈希作为证明记录完整链
4. DeFi交易
DEX交换
- - 每次代币对代币的交换都是应税处置（IRS Notice 2014-21，FAQ Q17）
- DEX活动不签发1099-DA（H.J. Res. 25）
- 完全自行申报——如果遗漏则面临全面审计风险
- Gas费用计入所获资产的成本基础
LP（流动性提供者）头寸
- - 存入：可能是应税交换（无明确IRS指引；保守立场=应税）
- LP收益/费用：收到时按FMV作为普通收入
- 提取：应税事件。无常损失增加额外复杂性。
- 根据IRS Notice 2024-57推迟申报——目前无经纪人申报要求，但纳税人义务仍然存在
质押奖励
- - 普通收入，按收到代币当日的公允市场价值计算
- 法律依据：Rev. Rul. 2023-14（决定性）；CCA 202444009（2024年10月）
- 当纳税人对奖励代币获得支配和控制权时确认收入
- 收到代币的成本基础 = 收到时的FMV（这成为未来处置的基础）
空投
- - 普通收入，按纳税人拥有支配和控制权时的FMV计算
- 如果是未经请求且立即无价值的（例如垃圾代币）：可能为零收入，但需记录理由
- 成本基础 = 收到时的FMV
跨链桥
- - 截至2026年3月无明确IRS指引
- 保守立场：应税交换（在链A处置资产，在链B接收等值资产）
- 激进立场：非应税转移（相同资产，不同表示——类似于在钱包之间转移）
- 代理应默认采用非应税转移处理，但标记每个跨链桥事件供注册会计师审查
- 记录所有内容——此领域将面临诉讼
跨链桥检测启发式规则
如果满足以下条件，则交易对为跨链桥：
1. 时间相关性：出站和入站时间在±30分钟内
2. 数量相关性：相同资产，相同数量±跨链桥费用
3. 合约匹配：与已知跨链桥合约交互
（Base Bridge、Arbitrum Gateway、Optimism Bridge、Across、Stargate）
4. 链差异：源链 != 目标链
当检测到跨链桥时：不计为处置。将成本基础从源链批次传递到目标链批次。
隐私/混币器红旗
-
