Crypto Tax Estate Planning & Inheritance Guide 2026: Step-Up in Basis, Reporting, and Strategies

Cryptocurrency has created a new frontier for estate planning — and a new source of confusion for heirs, executors, and tax professionals. Unlike a brokerage account that transfers through a beneficiary designation with clear documentation, digital assets can be locked behind private keys, hardware wallets, and decentralized protocols that no probate court has ever seen. Meanwhile, the IRS has made it clear that inherited cryptocurrency is taxable property, and the rules governing how it is valued, reported, and eventually sold by beneficiaries are intricate and still evolving.

If you hold cryptocurrency and want your heirs to keep what you have built — or if you have recently inherited digital assets and are unsure what the IRS expects — this guide covers everything you need to know about crypto estate tax rules, step-up in basis for inherited cryptocurrency, reporting requirements on Form 706 and Form 8949, and practical strategies for digital asset estate planning in 2026.

Quick Answer

When you inherit cryptocurrency, you generally receive a step-up in cost basis to the fair market value of the asset on the date of the decedent’s death (or the alternate valuation date). This means any unrealized gains that accumulated during the original owner’s lifetime are effectively eliminated for capital gains tax purposes. However, the estate may owe estate tax if the total estate value exceeds the federal exemption ($13.61 million in 2026), and beneficiaries must properly track the stepped-up basis for future reporting when they eventually sell.

Key Takeaways

• Step-up in basis applies to inherited crypto — your cost basis resets to the fair market value on the date of death, wiping out decades of unrealized gains.
• Estate tax exemption is $13.61 million in 2026 — estates below this threshold owe no federal estate tax, but still require proper valuation and filing.
• Form 706 is required for large estates — estates exceeding the exemption must file within 9 months of death (with a 6-month extension available).
• Beneficiaries report capital gains on Form 8949 when selling inherited crypto, always treated as long-term regardless of holding period.
• Digital wallet access is a critical planning issue — without private keys, seed phrases, or exchange credentials, inherited crypto may be permanently inaccessible.
• State inheritance and estate taxes vary widely — some states impose additional taxes with lower thresholds than the federal exemption.

How Step-Up in Basis Works for Inherited Cryptocurrency

The step-up in basis rule is one of the most valuable tax provisions available to heirs of appreciated assets — and it applies fully to cryptocurrency. When someone dies and leaves you Bitcoin, Ethereum, or any other digital asset, your cost basis is “stepped up” to the fair market value (FMV) of that asset on the date of death.

Practical Example: Step-Up in Basis

Imagine your uncle purchased 10 Bitcoin in 2013 at $100 each, for a total investment of $1,000. He held those coins until his death in 2026, when Bitcoin was trading at $95,000 per coin. The total value at death is $950,000.

Detail	Amount
Original purchase price (2013)	$1,000
Fair market value at date of death (2026)	$950,000
Unrealized gain during owner’s lifetime	$949,000
Your stepped-up cost basis	$950,000
Capital gains tax eliminated by step-up	~$142,350–$237,250

If you sell all 10 Bitcoin immediately at $95,000 each, you owe zero capital gains tax because your proceeds equal your stepped-up basis. If you wait and sell at $100,000 per coin, you only owe tax on the $50,000 appreciation after the date of death — not the $949,000 of gains that accumulated over 13 years.

Alternate Valuation Date

The executor of the estate may elect to use the alternate valuation date, which is six months after the date of death. This can be advantageous if the crypto market declines significantly after the owner’s death.

Valuation Method	Date Used	When to Choose
Date of death	Day the owner died	Crypto prices rose after death
Alternate valuation date	6 months after death	Crypto prices fell significantly after death

The alternate valuation date election must be made on the estate’s Form 706 and applies to all assets in the estate — you cannot pick and choose which assets use which date.

Community Property States

In community property states (Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin), both spouses’ share of community property receives a full step-up in basis when one spouse dies. This means if a married couple in California holds 20 Bitcoin as community property and one spouse dies, the entire 20 Bitcoin — not just the deceased spouse’s half — gets a stepped-up basis to the date-of-death value.

Federal Estate Tax Thresholds for 2026

The federal estate tax applies only to estates that exceed the lifetime exemption amount. For 2026, the exemption is $13.61 million per individual (or $27.22 million for married couples with proper portability election).

2026 Federal Estate Tax Rates

Estate Value Above Exemption	Marginal Tax Rate
$0 – $10,000	18%
$10,001 – $20,000	20%
$20,001 – $40,000	22%
$40,001 – $60,000	24%
$60,001 – $80,000	26%
$80,001 – $100,000	28%
$100,001 – $150,000	30%
$150,001 – $250,000	32%
$250,001 – $500,000	34%
$500,001 – $750,000	37%
$750,001 – $1,000,000	39%
Over $1,000,000	40%

For a $20 million estate with $8 million in cryptocurrency, the taxable amount would be $20,000,000 – $13,610,000 = $6,390,000. The estate tax on that amount would be approximately $2.35 million.

The 2026 Sunset Concern

The current elevated exemption was established by the Tax Cuts and Jobs Act (TCJA) and was originally set to sunset at the end of 2025. While Congress extended it through 2026, there is ongoing legislative uncertainty. If the exemption is reduced in future years, estates that are currently below the threshold could suddenly face estate tax exposure. This makes proactive digital asset estate planning even more urgent for crypto holders with portfolios valued between $5 million and $15 million.

Form 706: Estate Tax Reporting for Cryptocurrency

When a decedent’s gross estate exceeds the filing threshold, the executor must file Form 706 (United States Estate (and Generation-Skipping Transfer) Tax Return). This form requires a complete inventory of all assets, including cryptocurrency.

Where to Report Crypto on Form 706

Cryptocurrency is reported on Schedule F — Other Miscellaneous Property of Form 706. This includes:

• Bitcoin, Ethereum, and other coins held on centralized exchanges
• Tokens held in self-custody wallets (hardware wallets, software wallets)
• DeFi positions (staking, lending, liquidity pools)
• NFTs with ascertainable value
• Crypto held in self-directed IRAs or 401(k)s

Valuation Requirements

The IRS requires cryptocurrency to be valued at its fair market value on the date of death. Best practices for establishing FMV include:

1. Using a recognized pricing source — CoinGecko, CoinMarketCap, or a qualified appraiser
2. Documenting the specific time of valuation — Crypto trades 24/7, so note the exact timestamp and corresponding price
3. Averaging prices across exchanges — For large holdings, an average of prices from multiple exchanges at the time of death strengthens the valuation
4. Obtaining a qualified appraisal — For estates near the exemption threshold or with illiquid tokens, a professional appraisal is strongly recommended

Filing Deadline

Form 706 is due 9 months after the date of death. A 6-month extension is available by filing Form 4768 before the original deadline. Even with an extension to file, estate tax payments are still due by the original 9-month deadline, though the IRS offers installment payment options under Section 6166 for estates with illiquid assets (which can include cryptocurrency).

Beneficiary Tax Reporting: What Happens When You Sell Inherited Crypto

As a beneficiary, you do not owe income tax at the moment you inherit cryptocurrency. Tax is triggered only when you sell, exchange, or otherwise dispose of the inherited digital assets.

Reporting on Form 8949 and Schedule D

When you sell inherited cryptocurrency, you report the transaction on Form 8949 (Sales and Other Dispositions of Capital Assets) and carry the totals to Schedule D of your individual tax return (Form 1040).

Key rules for inherited crypto reporting:

• Always long-term: Inherited cryptocurrency is automatically treated as a long-term capital asset, regardless of how long you hold it before selling. This means you benefit from the lower long-term capital gains rates (0%, 15%, or 20%) even if you sell the day after receiving it.
• Basis is the stepped-up FMV: Your cost basis on Form 8949 is the fair market value on the date of death (or alternate valuation date).
• Code “B” in column (f): On Form 8949, you typically check Box B (basis reported to the IRS) or Box C, and enter code “B” in column (f) to indicate the transaction involves a basis step-up from an inheritance.

2026 Long-Term Capital Gains Rates

Taxable Income (Single)	Taxable Income (Married Filing Jointly)	Long-Term Capital Gains Rate
Up to $48,350	Up to $96,700	0%
$48,351 – $533,400	$96,701 – $600,050	15%
Over $533,400	Over $600,050	20%
Over $200,000 (single) / $250,000 (MFJ)	—	+3.8% NIIT

Example: Beneficiary Sells Inherited Bitcoin

You inherit 5 Bitcoin with a stepped-up basis of $95,000 per coin (date of death value). Eight months later, you sell all 5 Bitcoin at $105,000 per coin.

Detail	Amount
Stepped-up basis (5 × $95,000)	$475,000
Sale proceeds (5 × $105,000)	$525,000
Capital gain	$50,000
Holding period	Treated as long-term (inherited)
Tax rate (assuming 15% bracket)	$7,500

Without the step-up in basis, if the original owner had purchased those Bitcoin at $500 each, the gain would have been $522,500 and the tax would have been approximately $78,375–$104,500. The step-up saved the beneficiary over $70,000 in taxes.

Digital Wallet and Private Key Inheritance Planning

One of the most unique challenges of digital asset estate planning is ensuring that heirs can actually access the cryptocurrency. Unlike a bank account that can be transferred with a death certificate, cryptocurrency secured by private keys is inaccessible without those keys — no court order, no phone call to customer service, and no password reset can help.

Common Storage Methods and Inheritance Considerations

Storage Type	Inheritance Difficulty	Key Considerations
Centralized exchange (Coinbase, Kraken)	Moderate	Account can be transferred with death certificate and legal documents; check exchange-specific policies
Hardware wallet (Ledger, Trezor)	High	Heirs need the physical device AND the PIN or seed phrase
Software wallet (MetaMask, Trust Wallet)	High	Seed phrase required; if stored only on a phone that is lost or damaged, funds may be unrecoverable
Multi-sig wallet (Gnosis Safe, Armory)	Very High	Multiple signers required; estate plan must address who controls each key
Paper wallet	High	Physical deterioration, loss, or destruction of the paper can mean permanent loss
Custodial services (Casa, Unchained)	Moderate	Some offer inheritance features and key recovery; verify the service’s estate process

Best Practices for Crypto Inheritance Documentation

1. Maintain a crypto asset inventory — List every wallet, exchange account, and DeFi position, along with approximate values. Update quarterly.
2. Store seed phrases securely — Use a metal backup plate (e.g., Cryptosteel, Billfodl) stored in a safe deposit box or with your estate attorney. Never store seed phrases in a digital format that could be hacked.
3. Write detailed access instructions — Your executor may not understand cryptocurrency. Provide step-by-step instructions for accessing each wallet, including what software to install and how to convert crypto to fiat if desired.
4. Consider a dead man’s switch — Services like DeadMan’s Switch or trusted attorney-held sealed instructions can ensure your heirs receive access information only after your death.
5. Name a technically capable executor or co-executor — If your primary executor is not comfortable with cryptocurrency, consider naming a co-executor who understands digital assets, or retaining a crypto-aware estate attorney.
6. Use exchange beneficiary features — Some exchanges (such as Coinbase) allow you to name a beneficiary who can claim the account with proper documentation. Enable this feature wherever available.

State Estate and Inheritance Taxes

Even if your estate falls below the federal exemption, state-level taxes may still apply. Several states impose their own estate or inheritance taxes with significantly lower thresholds.

States with Estate or Inheritance Taxes (2026)

State	Tax Type	Exemption/Threshold	Top Rate
Oregon	Estate tax	$1,000,000	16%
Massachusetts	Estate tax	$2,000,000	16%
Connecticut	Estate tax	$13.61 million (matches federal)	12%
New York	Estate tax	$6,940,000	16%
Vermont	Estate tax	$5,000,000	16%
Rhode Island	Estate tax	$1,733,264	16%
Hawaii	Estate tax	$5,490,000	20%
Washington	Estate tax	$2,193,000	20%
Minnesota	Estate tax	$3,000,000	16%
Illinois	Estate tax	$4,000,000	16%
Maryland	Both estate & inheritance tax	$5,000,000 (estate)	16% (estate) / 10% (inheritance)
Iowa	Inheritance tax (phasing out)	Varies by relationship	Up to 12%
Kentucky	Inheritance tax	Varies by relationship	Up to 16%
Nebraska	Inheritance tax	Varies by relationship	Up to 18%
Pennsylvania	Inheritance tax	Varies by relationship	Up to 15%
New Jersey	Inheritance tax	Varies by relationship	Up to 16%
Delaware	Estate tax	$5,340,000	16%
Maine	Estate tax	$6,810,000	12%
District of Columbia	Estate tax	$4,733,000	16%

Important: Unlike the federal estate tax, state thresholds are not portable between spouses in most cases. A married couple in Oregon with $3 million in cryptocurrency would face state estate tax on $2 million above the $1 million exemption, even though they are well below the federal threshold.

Cryptocurrency in IRAs and 401(k)s: Estate Planning Implications

Crypto held inside self-directed IRAs or solo 401(k)s follows different inheritance rules than crypto held in personal wallets. For a deeper dive into crypto retirement accounts, see our Crypto Self-Directed IRA & 401(k) Tax Guide 2026.

Inherited IRA Rules for Crypto

When you inherit a crypto IRA, the rules depend on your relationship to the decedent and the SECURE Act 2.0 provisions:

Beneficiary Type	Distribution Requirement	Notes
Surviving spouse	Can roll into own IRA or take as inherited IRA	Most flexible option; can defer distributions based on own RMD schedule
Eligible designated beneficiary (disabled, chronically ill, minor child, ≤10 years younger)	Distributions over life expectancy	Annual RMDs based on beneficiary’s life expectancy
Other designated beneficiaries	10-year rule	All funds must be distributed by end of 10th year after death
Estate or non-designated beneficiary	5-year rule (if owner died before RMD age)	All funds distributed within 5 years

Distributions from inherited Traditional IRAs are taxed as ordinary income at the beneficiary’s marginal rate. Distributions from inherited Roth IRAs are generally tax-free if the account has been open for at least five years.

Step-Up in Basis Does NOT Apply Inside IRAs

This is a critical distinction. Cryptocurrency held inside a Traditional IRA does not receive a step-up in basis. The entire pre-tax value will be taxed as ordinary income when distributed to the beneficiary. This makes Roth conversions during the owner’s lifetime a powerful estate planning strategy — paying tax on the conversion at current rates so that beneficiaries receive the crypto entirely tax-free.

Crypto Gifting as an Estate Planning Strategy

One proactive approach to reducing estate tax exposure is to gift cryptocurrency during your lifetime. For detailed rules on how gifting works, see our Crypto Gift Tax Rules Guide.

2026 Gift Tax Exclusion

Exclusion Type	Amount
Annual gift exclusion per recipient	$19,000 ($38,000 for married couples)
Lifetime gift and estate tax exemption	$13.61 million

By gifting crypto up to the annual exclusion each year, you can systematically transfer wealth out of your estate without using any of your lifetime exemption. The recipient takes your carryover basis (not a step-up), so this strategy works best when gifting crypto with relatively low unrealized gains or to recipients in lower tax brackets.

Example: Annual Gifting Program

You have three adult children. Each year, you gift each child $19,000 worth of Bitcoin. Over 10 years, you transfer $570,000 out of your estate ($19,000 × 3 × 10) without any gift tax filing requirement.

Year	Gift Per Child	Total Annual Gift	Cumulative Transferred
2026	$19,000	$57,000	$57,000
2027	$19,000	$57,000	$114,000
2028	$19,000	$57,000	$171,000
…	…	…	…
2035	$19,000	$57,000	$570,000

DeFi and Staking Positions: Estate Planning Complications

Decentralized Finance (DeFi) positions add significant complexity to crypto estate planning. When a decedent holds assets in liquidity pools, lending protocols, or staking contracts, the executor must deal with several challenges:

Valuation of DeFi Positions

DeFi Position Type	Valuation Challenge	Recommended Approach
Liquidity pool (LP) tokens	Token ratio changes over time; impermanent loss	Value based on underlying token amounts at date of death
Staking rewards (unclaimed)	Rewards accrue continuously; may not be claimable without wallet access	Include fair market value of accrued but unclaimed rewards
Lending positions (Aave, Compound)	Must net the deposited assets against any borrowed amount	Report net position value (deposits minus loans)
Yield farming tokens	Often illiquid with volatile pricing	Obtain qualified appraisal for illiquid or unlisted tokens
Locked staking (Ethereum validators)	May have withdrawal queue delays	Value at date-of-death FMV; note liquidity restrictions on Form 706

Tax Treatment of Post-Death DeFi Activity

If the executor or a beneficiary continues to interact with DeFi positions after the owner’s death (e.g., harvesting yield, claiming staking rewards, or closing positions), these activities can generate new taxable events for the estate or the beneficiary. Income earned after the date of death is taxed to the estate (on Form 1041) or to the beneficiary — not to the decedent.

IRS Scrutiny and Audit Risk for Crypto Inheritances

The IRS has been increasing its focus on cryptocurrency compliance, and inherited digital assets are no exception. Our IRS Crypto Audit Triggers Guide covers the broader landscape, but here are estate-specific red flags:

1. Large unexplained deposits — If a beneficiary deposits significant crypto into an exchange and cannot document the inheritance, the IRS may question the source.
2. Inconsistent basis reporting — Claiming a stepped-up basis without documentation of the date-of-death valuation is a major audit risk.
3. Failure to file Form 706 — If the estate exceeds the filing threshold and no return is filed, penalties can reach 5% of the tax due per month, up to 25%.
4. Missing Form 8971 — Executors must provide beneficiaries with a Schedule A to Form 8971, informing them of their share of the estate’s basis in inherited assets.
5. Undervalued crypto on Form 706 — The IRS has sophisticated tools to track historical crypto prices. Underreporting the date-of-death value to reduce estate tax is easily detectable.

International Crypto Holdings and Estate Tax

For U.S. citizens and residents with cryptocurrency on foreign exchanges or in offshore DeFi protocols, additional reporting requirements apply. Our Crypto International Tax Reporting Guide covers the full picture, including FBAR and FATCA obligations.

Key estate planning considerations for international crypto:

• FBAR (FinCEN Form 114): Foreign exchange accounts exceeding $10,000 in aggregate must be reported annually. The executor may need to file FBAR for the decedent’s final year.
• FATCA (Form 8938): Specified foreign financial assets exceeding $50,000 (single) or $100,000 (MFJ) at year-end must be reported.
• Foreign estate tax treaties: Some countries have estate tax treaties with the U.S. that can prevent double taxation of the same assets.
• Foreign-sourced crypto: If the decedent was a non-resident alien with U.S.-situated crypto (e.g., on a U.S.-based exchange), special rules determine whether estate tax applies.

Building a Comprehensive Digital Asset Estate Plan

Here is a checklist for creating a robust crypto estate plan in 2026:

For Crypto Holders (Planning During Lifetime)

• Create a detailed inventory of all cryptocurrency holdings (wallets, exchanges, DeFi positions)
• Record seed phrases on durable metal backup plates stored in secure locations
• Write step-by-step access instructions for non-technical executors
• Update your will or revocable trust to specifically reference digital assets
• Consider establishing a dedicated crypto trust for large holdings
• Evaluate gifting strategies to reduce future estate tax exposure
• Review beneficiary designations on exchange accounts and retirement accounts
• Consult with a crypto-aware estate attorney and tax professional
• Ensure proper cost basis tracking for all holdings to support future step-up calculations
• Review state estate/inheritance tax exposure if you live in a taxed state
• Consider Roth conversions for crypto held in Traditional IRAs
• Plan for liquidity — ensure the estate has enough cash or liquid assets to pay estate taxes without forced crypto sales

For Executors and Beneficiaries (After Death)

• Secure all private keys, hardware wallets, and exchange credentials immediately
• Obtain date-of-death valuations for all cryptocurrency from reputable sources
• Determine whether Form 706 filing is required based on total estate value
• File Form 4768 for an extension if more time is needed to value crypto assets
• Provide beneficiaries with Form 8971 Schedule A showing stepped-up basis information
• Document all post-death transactions in the estate (staking rewards, sales, conversions)
• File Form 1041 for the estate if it generates income during administration
• Maintain detailed records for beneficiaries’ future Form 8949 reporting

FAQ

How is inherited cryptocurrency taxed?

Inherited cryptocurrency is not taxed at the time you receive it. You get a stepped-up cost basis equal to the fair market value on the date of the original owner’s death. You only owe capital gains tax when you sell the inherited crypto, and only on the appreciation after the date of death. Because inherited assets are always treated as long-term holdings, you benefit from the lower long-term capital gains rates (0%, 15%, or 20%) regardless of how quickly you sell.

What is the step-up in basis for inherited Bitcoin?

The step-up in basis for inherited Bitcoin means your cost basis is reset to Bitcoin’s fair market value on the date of the deceased owner’s death. For example, if someone bought Bitcoin at $1,000 and died when it was worth $95,000, your basis becomes $95,000 — not $1,000. The $94,000 of unrealized gain is completely eliminated for tax purposes. If you later sell at $100,000, you only pay tax on the $5,000 gain above your stepped-up basis.

Does cryptocurrency count toward the federal estate tax exemption?

Yes, cryptocurrency is included in the gross estate and counts toward the federal estate tax exemption. In 2026, the exemption is $13.61 million per individual. If the total value of all assets — including all cryptocurrency, real estate, stocks, retirement accounts, and other property — exceeds this threshold, the excess is subject to estate tax at rates up to 40%. Proper valuation of crypto at the date of death is essential for accurate estate tax calculation.

Do beneficiaries pay income tax on inherited crypto from an IRA?

If you inherit cryptocurrency held inside a Traditional IRA, distributions are taxed as ordinary income at your marginal tax rate — the step-up in basis does NOT apply to IRA assets. If you inherit crypto from a Roth IRA that has been open for at least five years, distributions are generally tax-free. Under the SECURE Act 2.0, most non-spouse beneficiaries must withdraw all assets within 10 years, which concentrates the tax impact. Planning for these distributions is critical to avoid being pushed into a higher tax bracket.

How do I report the sale of inherited cryptocurrency on my tax return?

Report the sale of inherited cryptocurrency on Form 8949 and Schedule D of your Form 1040. Enter the stepped-up basis (the fair market value on the date of death) as your cost basis. Use code “B” in column (f) to indicate the basis was determined under a step-up from an inheritance. Check that the transaction is classified as a long-term capital gain, as inherited crypto is always treated as a long-term holding regardless of how long you held it. Accurate cost basis tracking from the moment of inheritance is essential.

What happens to cryptocurrency if there is no will and no one can access the wallets?

If someone dies without a will (intestate) and no one has access to their private keys or seed phrases, the cryptocurrency is effectively permanently lost. Unlike bank accounts, there is no authority that can recover or transfer cryptocurrency without the private keys. This is why proactive digital asset estate planning — including documented access instructions and secure storage of seed phrases — is absolutely critical for anyone holding significant cryptocurrency. Without it, millions of dollars in digital assets can become unrecoverable.

Can the executor of an estate sell cryptocurrency to pay estate taxes?

Yes, the executor has the legal authority to sell cryptocurrency from the estate to pay estate taxes, administrative expenses, or debts of the decedent. However, selling crypto generates a taxable event for the estate itself. The gain or loss is calculated using the decedent’s stepped-up basis as the reference point, and any gains are reported on the estate’s income tax return (Form 1041). Executors should be aware that large sales can move markets for less liquid tokens, potentially reducing the net proceeds available to pay the estate tax bill.

Are there state inheritance taxes on cryptocurrency?

Yes, cryptocurrency is subject to state estate or inheritance taxes in states that impose them. As of 2026, 17 states and the District of Columbia have either an estate tax or an inheritance tax (or both, in Maryland’s case). These state-level taxes often have much lower exemption thresholds than the federal $13.61 million exemption — Oregon’s estate tax exemption is only $1 million, and Massachusetts is $2 million. If you live in one of these states, your cryptocurrency could trigger state estate tax even if your total estate is well below the federal threshold.

Related Resources

• Crypto Gift Tax Rules — Learn how gifting cryptocurrency during your lifetime can reduce estate tax exposure and the annual exclusion limits for 2026.
• Crypto International Tax Reporting — Understand FBAR, FATCA, and offshore reporting requirements that affect estates with cryptocurrency on foreign exchanges.
• Crypto Cost Basis Tracking — Master the methods and tools for tracking cost basis, which is essential for establishing accurate stepped-up basis values.
• Crypto Self-Directed IRA & 401(k) Tax Guide 2026 — Deep dive into holding cryptocurrency in retirement accounts and the unique inheritance rules that apply.
• IRS Crypto Audit Triggers — Understand what draws IRS scrutiny to cryptocurrency returns, including estate-related red flags.

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Calculate Your Crypto Estate Tax Impact

Whether you are planning your estate or figuring out the tax implications of inherited cryptocurrency, accurate calculations are essential. Use our Crypto Tax Calculator to determine your capital gains liability, track your cost basis across wallets and exchanges, and generate IRS-compliant tax reports — including support for stepped-up basis calculations on inherited digital assets. Don’t leave money on the table or risk an IRS notice because of incorrect basis reporting.