What changed, what's uncertain, and how to file right when your wallets are self-custodied. A working guide for the 2025 tax year through the 2026 filing season.
The 2025 tax year brought three overlapping changes: final broker regs, Form 1099-DA, and the end of universal cost basis. Here's what actually applies to a self-custody holder.
8 min read · intermediate
An exhaustive classification reference for US self-custody holders: which transactions are dispositions, which are ordinary income, and which are non-events.
9 min read · intermediate
Rev. Proc. 2024-28 ended universal basis for crypto. Here's how FIFO, Specific ID, and the safe harbor actually work for a self-custody holder in 2026.
9 min read · advanced
Form 8949, Schedule D, Schedule 1, the 1099-DA reconciliation, and what to do if you already filed and found an error — the mechanics of a self-custody 2025 return.
9 min read · intermediate
