Crypto Cost-Basis Report (FIFO/HIFO/LIFO) â United States ðšðļ
IRS + FinCEN + SEC + CFTC · Property (Notice 2014-21) + 1099-DA from 2025
To file crypto tax in United States, the Crypto Cost-Basis Report (FIFO/HIFO/LIFO) must be translated into English and Apostilled â filed with IRS + FinCEN + SEC + CFTC (Property (Notice 2014-21) + 1099-DA from 2025).
1,200+ crypto tax engagements over 4 years, USD 2.4B+ in reconciled trading volume.
United States regime: Property (Notice 2014-21) + 1099-DA from 2025 â Form 8949 + Sch D + FBAR + Form 8938 + Schedule 1 (mining/airdrop). New broker 1099-DA from 2025-2026.
Treaty: US-Thailand DTA 1996 · Document language: English.
End-to-end: reconcile cost basis (3-7 days) â prepare Crypto Cost-Basis Report (FIFO/HIFO/LIFO) (3-10 days) â MFA Apostille â IRS + FinCEN + SEC + CFTC.
First-pass acceptance: 97-99%.
Coverage
How it works
- 1
Map cost basis to destination regime
Method accepted by United States â Property (Notice 2014-21) + 1099-DA from 2025.
- 2
Prepare Crypto Cost-Basis Report (FIFO/HIFO/LIFO)
3-10 working days at 8,500-25,000 āļāļēāļ.
- 3
English translation
Registrar-listed translator with crypto/DeFi/NFT glossary.
- 4
MFA legalisation
Chaeng Wattana â 2-3 working days.
- 5
Apostille
MFA Apostille route.
- 6
File with IRS + FinCEN + SEC + CFTC
e-Filing portal or via destination tax-counsel network.
Frequently asked questions
How does United States classify crypto?
Property (Notice 2014-21) + 1099-DA from 2025
Does United States accept Thai Apostille?
Yes â MFA Apostille suffices.
Which treaty applies?
US-Thailand DTA 1996
Translation language?
English, by a translator accepted by the destination authority or the Thai MFA.
Is long-term holding tax-free in United States?
Taxable in all cases (US/UK/JP/CA/NL/FR).
Estimated total cost?
8,500-25,000 āļāļēāļ + translation THB 1,000-2,000/page + MFA THB 400 + free Apostille + IRS + FinCEN + SEC + CFTC fees.
Timeline?
Reconcile 3-7 days + prepare 7-21 days + destination approval 14-60 days.