Your 2025 Form 1099-DA arrived, and some lines look wrong: a blank basis field, proceeds $40 off your spreadsheet, a missing sale.

This checker sets each form line beside your own record and tells you which problem you have. It calculates no tax and files nothing.

Estimate - not tax advice. The status shown comes only from the figures you type in, covers federal reporting only, is not a filed return or a final tax position, and cannot establish that a broker made an error. For missing records, a dispute with a broker, material amounts or a classification you are unsure of, work with a qualified professional.

Use the reconciliation checker

Pick the tax year, then enter one disposal at a time.

The form side takes box 1a identifier if supplied, 1b asset name, 1c units, 1d acquisition date if present, 1e disposal date, 1f proceeds, box 1g basis, the box 2 basis-reported indicator, box 6 classification and the box 9 noncovered indicator.

Your side takes asset, quantity, both dates, gross value, selling costs, acquisition cost and fees, and originating wallet or exchange. Leave box 1g blank when the form is blank; enter 0 only for an actual zero basis. Set your own proceeds tolerance in dollars.

What this tool does

The labels match, mismatch and needs-your-records are triage, not verdicts on a return or signs of IRS agreement. A blank box 1g on a 2025 form is your records task; proceeds off your gross-value record beyond tolerance are a broker-data task.

How each line is checked

The checker pairs a form line with your transaction by asset, units and disposal date, then compares box 1f proceeds with your gross value net of digital-asset transaction costs, flagged beyond your tolerance; box 1g with your acquisition cost, only when populated; and the 1d date and box 6 classification with your holding-period math.

An unmatched disposal stays on your reporting worklist: per the Instructions for Form 8949, a sale is reported with or without a broker form. A duplicate-looking row is only a review heuristic.

On Form 8949, broker-reported proceeds go in column (d), broker-reported basis in column (e) when it was reported to the IRS, and any necessary correction in column (g) with the code in (f); see read the form's boxes and codes.

Worked example

Two rows from an editorial test file; every number is illustrative arithmetic, not an IRS example or a rate. Tolerance: $25.

Line Form value Your value Status Next record check
1.4 ETH sold 2025-04-18, box 9 checked 1f proceeds $4,312.00, 1g blank, 1d blank proceeds $4,312.00, acquisition cost unknown, transferred in from a hardware wallet needs-your-records Find the original purchase record: exchange fill, fiat debit, fee. Leave basis open until you have it.
0.5 BTC sold 2025-11-02, box 2 indicator set 1f proceeds $31,180.00 proceeds $31,254.00 gross value from your fill record mismatch: $74 apart, $49 over tolerance Pull the trade confirmation and fee breakdown, compare selling costs, then document the difference for a correction request.

Row one is nobody's error: the lot is noncovered. Row two clears the tolerance, but check selling costs first: box 1f is net of digital-asset transaction costs, so a separately recorded fee can cause this spread.

Read your result

  • Match. Log asset, units and date; keep the broker statement.
  • Needs-your-records (blank box 1g). Check acquisition records. An unresolved acquisition cost on a transferred-in asset can be read as zero and overstate your gain, so hold the field open. Start with why the basis field is blank and compare your purchase lots.
  • Mismatch on proceeds. Check the trade confirmation, fee schedule and settlement value. If your record holds, request a written broker correction; keep both documents.
  • Unmatched disposal. Keep it on the worklist and note its wallet or exchange.
  • Duplicate-looking lines. Compare the underlying disposals by hand against every broker form for the year.

Form fields, rules and source dates

2025 dispositions are the first Form 1099-DA reporting year, with those forms used on 2025 returns filed in 2026.

Gross-proceeds reporting begins for transactions on or after January 1, 2025; mandatory broker basis reporting for certain covered transactions begins on or after January 1, 2026 (current figure at the IRS).

Compare each form only with transactions from its own tax year. The layout below was extracted from the 2026 instructions; the 2025 revision governs a 2025 form's final box wording.

Field 2025 form meaning Blank allowed Comparison input IRS source / as-of
1a Digital-asset code yes asset identity cross-check Instructions for Form 1099-DA, 2026-09-26
1b Asset name no your asset name Instructions for Form 1099-DA, 2026-09-26
1c Units, up to 18 decimal places no your quantity Instructions for Form 1099-DA, 2026-09-26
1d Acquisition date yes your acquisition date Instructions for Form 1099-DA, 2026-09-26
1e Disposal date no your disposal date Instructions for Form 1099-DA, 2026-09-26
1f Proceeds net of digital-asset transaction costs no gross value minus selling costs Instructions for Form 1099-DA, 2026-09-26
1g (blank) Basis not reported; expected on noncovered lots yes none; routes to your acquisition records Instructions for Form 1099-DA, 2026-09-26
1g (0 entered) An actual zero basis n/a your acquisition cost of 0 Instructions for Form 1099-DA, 2026-09-26
2 Basis-reported indicator no drives Form 8949 column (e) Instructions for Form 8949, 2026-09-26
6 Classification yes your holding-period math Instructions for Form 1099-DA, 2026-09-26
8 Customer-supplied information indicator yes whose data the broker used Instructions for Form 1099-DA, 2026-09-26
9 Noncovered security yes allows 1d, 1g, 1h, 1i, 6 and 2 to stay incomplete Instructions for Form 1099-DA, 2026-09-26
12a / 12b Units transferred in / date yes originating wallet or exchange Instructions for Form 1099-DA, 2026-09-26
14-16 State information yes outside this federal tool Instructions for Form 1099-DA, 2026-09-26

The form's instructions list routing codes G, H, J, K and Y; I and L are Form 8949 no-form categories. There is no transaction-ID box: the account number is customer-level, and a CUSIP or similar identifier relates to tokenized securities.

Sources

Edge cases and limits

Several broker forms for one year is normal. In one editorial test, apparent duplicates across two brokers were two separate same-day trades.

Assets acquired before 2026, acquired outside broker custody, or transferred in are noncovered, and a broker need not report their basis.

A same-asset move between your own custody locations, with no change in beneficial ownership, is commonly not a taxable disposal; keep it out of sale-line matching.

For an NFT, the IRS broker-reporting FAQ says the printed 2025 box 11c language incorrectly calls for first-sale-by-minter proceeds also in box 1f; the broker leaves 1f blank and reports it in 11c.

Staking, wrapping and unwrapping, liquidity-provider deposits and withdrawals, lending, short sales and notional principal contracts fall outside Form 1099-DA reporting under Notice 2024-57 relief. Missing rows do not prove there was no reportable transaction.

What this tool cannot tell you

It cannot fetch or validate your records, prove a duplicate is an error, generate a corrected form, file or amend a return, determine final tax liability, or see your state filing.

For material amounts, a dispute, lost records or unsettled classification, take the comparison sheet to a qualified professional. (I keep books for a living and have prepared my own crypto schedules since 2017, but I am not a CPA or an enrolled agent.)

Common questions

Do I need a corrected 1099-DA just because basis is blank? Usually no; a noncovered blank routes to your basis records and the applicable Form 8949 path.

What if I sold an asset but never received a 1099-DA? Keep the disposal on your worklist; form absence does not erase a reporting duty.

Can I trust a duplicate warning as proof the broker filed twice? No. Compare the underlying disposal against every broker form for the year.

How will I know which number needs a broker correction? A proceeds mismatch beyond your tolerance that survives a source-record check. An expected blank basis sends you to acquisition records.

Start from browse the crypto tax calculators. Blank basis: compare your purchase lots and why the basis field is blank. After reconciling: estimate the tax on a later sale.

Box and code questions: read the form's boxes and codes. Only with an IRS notice: respond to a crypto CP2000 notice.

Save the row-by-row comparison, find the next named source record, and request a broker correction only for a discrepancy your documents support.

Estimate - not tax advice. Every status on this page is produced from the figures you entered, is federal-only, is not a filed return or a final tax position, and cannot establish that a broker made an error or that no transaction is missing. For a dispute, material amounts, missing reliable records or an unsettled classification, consult a qualified professional.