Price one 2026 crypto lot's 1099-DA basis gap

See which of your 2026 crypto sales reach the IRS with box 1e blank - and price what that blank costs.

Where this lot came from Gross proceeds from the 2026 sale USD Your documented cost basis for the lot USD Holding period Long-term capital gains band % Ordinary federal rate (used if short-term) % State income tax rate % Net investment income tax applies (3.8%) I can substantiate this lot's date and cost from my own records

What box 1e will say	—
Your true gain	—	USD
Gain the IRS reads off the form	—	USD
Phantom gain	—	USD
Combined rate on the phantom gain	—	%
Tax on the phantom gain	—	USD
20% accuracy-related penalty	—	USD
Total exposure on this one lot	—	USD

Covered / noncovered test
Decides, for one lot, whether the broker prints your cost basis or leaves box 1e blank - a digital asset is covered only if it was acquired at that same broker on or after Jan 1, 2026 and held there until the sale.

Phantom gain math
Shows the gap between your true gain and the gain the IRS matching system reads off the form when basis is blank, which is the full gross proceeds.

Combined rate stack
Adds your federal rate (long-term band or ordinary rate), your state rate and the 3.8% net investment income tax into the single rate that lands on the phantom gain.

Section 6662 penalty line
Adds the 20% accuracy-related penalty on top when you tick that you cannot substantiate the lot's acquisition date and cost from your own records.

Lot worksheet export (full version)
Writes every lot you have checked to a CSV basis-substantiation worksheet you keep on disk and hand to your preparer.

Deadline reminders (full version)
Sets browser alarms for the Dec 31 2026 close of the tax year and for the window when 1099-DA forms arrive, so a blank box 1e is not a February surprise.

Open full tool → getreadystack.com