FIFO is the default, HIFO usually cuts this year’s gain, and specific ID gives the most control. A worked example with three results, when HIFO loses, and the 2026 rules for choosing.

Staking rewards are ordinary income when you can sell them, then a capital gain or loss when you do. When the income counts, how to value it, where to report it and what exchanges send.

Swapping one crypto for another is taxable even without cashing out. How to calculate the gain, the new coin’s basis, how fees work, 2026 rates and what your exchange reports.

Moving crypto between your own wallets isn’t taxable, but network fees, unmatched transfers and gifts can be. What to report, how basis carries over and what records to keep.

Since 2025 the IRS requires crypto cost basis to be tracked wallet by wallet. What changed, the Rev. Proc. 2024-28 safe harbor, how to pick lots in 2026 and a worked example.

The 8 reasons your Form 1099-DA doesn’t match your crypto records or tax software, how to reconcile them step by step, and what to do if the IRS sends a notice.

Why your Form 1099-DA shows no cost basis, why you must never report it as zero, and how to enter the correct basis on Form 8949 boxes H and K, with a worked example.

Form 1099-DA box by box: what your crypto exchange reports to the IRS, what changed for 2026, what the form leaves out, and how to handle missing or wrong cost basis.

A step-by-step guide to reporting cryptocurrency on your 2026 federal tax return: taxable events, Form 1099-DA, cost basis, Form 8949 boxes G–L, staking income and a worked example.