BasisRestore

2025 digital-asset records

Form 1099-DA missing basis: a crypto records checklist before October 15

A 2025 Form 1099-DA can be an important source record, but a broker statement may not contain every acquisition detail needed to reconcile records across exchanges and wallets.

For United States extension filers and tax professionals reviewing incomplete digital-asset records. · Updated 2026-08-28

Why proceeds and basis can differ across records

The IRS explains that Form 1099-DA reports proceeds from broker transactions and, in some cases, basis. For the 2025 Form 1099-DA, a blank or incomplete basis field is a record-scope question: identify the acquisition-side evidence and preserve what the broker statement does and does not show.

A statement from one broker may cover only the activity visible to that broker. Original exchange exports, wallet history, and prior acquisition records can describe different parts of the same record set. Keep those sources separate until the links between them are supported by evidence.

The IRS extension reminder identifies October 15, 2026 as the filing date for individuals who timely requested an extension. Confirm your own filing status, deadline, and filing position with your tax professional.

Build a complete source inventory

Start by listing the source records before trying to produce a summary. Preserve originals, note the covered date range and timezone, and make a separate working copy for any normalization or matching work.

  • Broker statements and original exchange exports for the relevant period.
  • Wallet history for wallets that sent, received, or held the relevant assets.
  • Acquisition evidence, including earlier purchases, rewards, conversions, or transfer-in records when available.
  • Transfer records from both the sending and receiving side of each movement.
  • Fee records and the source context that explains whether a quantity difference is a fee or an unresolved item.
  • A concise open-items list for sources that are incomplete, unavailable, or not yet matched.

Reconcile before choosing a filing position

Keep the original sources intact while matching transfers and related records. Record why a proposed match is supported: source references, asset, quantity, timing, identifiers, and any visible fee. Do not silently convert an unsupported assumption into a completed row.

When acquisition evidence is missing, keep the gap visible. The point of the reconciliation is to make the source record, the proposed link, and the unresolved questions reviewable by the person who will make filing decisions.

  1. 01Preserve the broker statement and each original export before changing fields or formats.
  2. 02Match transfer-out and transfer-in records before treating a movement as an unmatched event.
  3. 03Trace each proposed acquisition link to its source evidence or leave it on the open-items list.
  4. 04Separate fees and quantity differences from unsupported assumptions.
  5. 05Review the reconciled record and unresolved questions with the tax professional or software you trust before choosing a filing position.

What BasisRestore can hand to your tax professional

For a qualified record-reconstruction case, BasisRestore can prepare an Evidence Pack with a source map, reconciled ledger, decision log, and open-items list. It is designed to make records and unresolved evidence questions easier to review alongside the tax professional and software you trust.

BasisRestore does not prepare or file tax returns, determine tax treatment, or replace a licensed tax or accounting professional. The public readiness check is structured and no-upload; sensitive evidence is requested only through a separate private workflow after scope confirmation.

Sources and boundaries

These links are source context, not a substitute for advice from a licensed tax or accounting professional. BasisRestore reconciles records and documents evidence; it does not decide filing treatment.