J. Calloway. Crypto-tax tools

Tax year 2026 · the first 1099-DA with cost basis

Your 1099-DA is missing what you paid.

Fix it before you file. Free, private, in your browser.

From 2026, exchanges report cost basis only for coins bought on that exchange from 2026 on. Coins you moved in from another exchange, or bought earlier, can show a blank basis. The reconciler matches your transfers and finds what you originally paid for every sale.

Check my 1099-DA free See a sample report

Free preview. Form 8949 export: $19 early bird until Jan 31, 2027, then $29 per tax year · any number of transactions · 14-day refund

By J. Calloway · Updated · Not tax advice

● Live example Try your own

SELL 0.15 BTC · 2026-09-01 · @ $100,000 · fee $75 proceeds $14,925.00

  1. Lot A2025-02-01 · $99,500 + $50 fee
    $10,000
  2. Lot B2026-03-01 · $80,000
    $8,000
  3. Lot C2026-06-01 · $120,000
    $12,000
Gain / loss$925.00
Short-term$975.00
Long-term−$50.00
Basis used$14,000.00

Oldest coins first. What your broker uses if you don’t pick.

Same sale, three answers, $3,000.00 apart. Computed by the calculator's own engine.

No account. No API keys. No upload.

Check it yourself: once the reconciler page has loaded, turn on airplane mode and drop in your file. It still works, because the math runs in your browser tab and your file never leaves it.

01 / Tools

Three tools. No uploads.

Each one reads a file or a few numbers, does the arithmetic in this browser tab and shows its work. Not tax advice; you file your own return.

Free preview01

1099-DA reconciler

Moved coins from Kraken to Coinbase? The exchange you sold on usually doesn't know what you paid. Drop in both exports: transfers are matched and your original cost follows the coins.

KRAKEN2025-03-04BUY 0.20 ETH$640.00
COINBASE2026-02-10TRANSFERbasis carried
COINBASE2026-08-19SELL 0.20 ETHblank $640.00

Synthetic example · predicted Form 8949 box H

Reads
Kraken ledgers.csv, Coinbase transaction history
Shows
Gains, ST/LT, predicted 8949 boxes, sales missing basis
  1. 1Export Kraken ledgers.csv
  2. 2Export your Coinbase transaction history
  3. 3Drop both files in. Nothing is uploaded.
Open the reconciler
Free02

Cost basis calculator

Enter buys and sells for one coin. See FIFO, LIFO and HIFO side by side, short- and long-term, with fees counted the way the IRS describes.

Input
Typed rows, no file needed
Output
Sale-by-sale table, CSV export
Open the calculator
Free03

Kraken tax estimator

Upload Kraken's trades.csv and get a FIFO gain estimate plus a list of sells that are missing cost basis.

Reads
Kraken trades.csv
Output
FIFO estimate, missing-basis list
Open the estimator

More than two exchanges, DeFi or NFTs? Koinly imports hundreds of exchanges and wallets and lets you preview gains free before paying for the report (koinly.io/pricing). We earn a commission if you sign up through this link.

02 / The problem

Why your 1099-DA may show a blank cost basis.

For 2026, brokers report basis only for coins "acquired after 2025 … in an account for which the broker provided custodial services." Everything else is noncovered.

  1. 01

    Bought on Kraken in 2025

    Bought before 2026, so the coins are noncovered.

  2. 02

    Moved to Coinbase

    Not acquired in that account, so they're noncovered there too.

  3. 03

    Sold on Coinbase in 2026

    Box 9 (noncovered) is checked and box 1g, the basis, may be blank. Blank is not $0: you enter the right basis on Form 8949, box H or K.

Oct 15, 2026

Extended 2025 returns are due.

Dec 31, 2026

Last day for a sale to count in tax year 2026.

Early 2027

2026 Forms 1099-DA arrive, with basis for covered coins only.

Sources: IRS, Instructions for Form 1099-DA (rev. Apr 30, 2026); IRS, Instructions for Form 8949; IRS, extensions.

03 / Exchange guides

What your exchange's form will show.

Each guide has a 5-step checklist, the form box by box, and the exchange's own help pages and the IRS quoted with links, checked on a stated date.

Background

Form 1099-DA explained Kraken missing basis, step by step Koinly vs CoinLedger vs CoinTracker Crypto trading bot taxes Kraken staking taxes All crypto-tax guides Everything else

04 / Updates

Don't miss a filing deadline.

Short reminders before the filing deadlines (extended 2025 returns are due Oct 15, 2026) and when 1099-DAs arrive. Sent with beehiiv. Unsubscribe anytime.

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Also: the bot

An open-source Kraken trend bot

A slow daily trend-follower for BTC, ETH and SOL, MIT-licensed, with every weekly result published, losing weeks included. In its backtest since 2019 it returned less than holding BTC and fell less in drawdowns (the repo's honest summary). Not financial advice.