Tax Crypto

Scans matched transactions for potential wash sales:

• Checks for repurchases of the same asset within 30 days before/after a loss sale
• Flags affected transactions and computes disallowed loss amounts
• Note: Crypto wash sale rules are evolving — flags for review, not automatic adjustment

income_classifier.py — Crypto Income Classification

python3 skills/tax-crypto/scripts/income_classifier.py <parsed_data_dir> <output_dir>

Classifies non-sale crypto events as ordinary income:

• Staking rewards → Schedule 1 / Other Income
• Airdrops → Schedule 1 / Other Income
• Mining → Schedule C (self-employment) or Other Income
• DeFi lending interest → Schedule B
• Computes total crypto ordinary income at FMV when received

Reference Data

• Cost basis method: FIFO (default, per project rules)
• Per-wallet/account tracking: Required by Rev. Proc. 2024-28
• Form 8949 boxes: G/H/I (short-term digital), J/K/L (long-term digital)
• Tax rules reference: skills/tax-crypto/references/crypto-tax-rules-2025.md