Five services. Every one of them reconciles to the chain.

We prepare individual returns (Form 1040), partnership returns (Form 1065), and S-corporation returns (Form 1120-S) for clients with digital asset activity. This is not a software-generated summary dropped into TurboTax. Every disposition on every exchange and wallet is traced to its acquisition lot, and every taxable event is classified by character — short-term, long-term, ordinary, or capital — based on the facts and the applicable IRS authority.

We file Form 8949 at the individual-transaction level. Where broker 1099-DA data conflicts with your actual cost basis, we file the appropriate adjustment codes and include the documentation to support the correction. Saim reviews every return before it is signed.

This is the service that eliminates April surprises. We close your crypto books every quarter: every wallet balanced against the chain, every exchange reconciled against its API export, and a running gain/loss subledger maintained in a format that feeds directly into your year-end return.

Quarterly subledger clients also receive estimated payment guidance. We model Q2 and Q3 safe-harbor payments based on your year-to-date realized activity, so you are not writing a large check in April you did not see coming. Most of our quarterly clients know their federal liability within 2% by the end of September.

Starting with the 2025 tax year, brokers subject to IRC §6045 must issue Form 1099-DA reporting gross proceeds from digital asset dispositions. Beginning 2026, basis reporting begins for covered transactions. This is the largest IRS reporting expansion for crypto since the original virtual currency question appeared on Form 1040.

The problem: broker-issued 1099-DA forms will frequently report wrong basis — or $0 basis — for assets that moved between wallets before the covered period. Filing with those uncorrected numbers means paying tax on gains you already paid tax on, or on gains that are not gains at all. We cross-reference every broker form against your actual chain history and file Code B adjustments on Form 8949 wherever the broker is wrong.

Rev. Proc. 2024-28 established the safe harbor for transitioning from universal-method basis tracking to wallet-by-wallet basis tracking as of January 1, 2025. The election is not automatic — it must be made correctly, with the right methodology, and documented in a way the IRS can audit.

For clients who have been tracking basis globally (the “universal” method), the transition requires allocating existing basis lots to specific wallets and exchanges as of the transition date. Do this wrong and you create mismatches that will surface when 1099-DA reporting starts in 2026. We handle the entire election: methodology selection, safe-harbor allocation, snapshot documentation, and the written statement that accompanies your return.

CP2000 notices for crypto are almost always wrong in the same way: the IRS sees gross proceeds reported on a 1099-K or 1099-DA and assumes the entire amount is taxable income, with $0 cost basis. A well-prepared response with chain-level evidence can reduce or eliminate the proposed tax entirely. We have closed CP2000s with $0 additional tax owed on proposed assessments over $90,000.

We represent clients through the full examination lifecycle: initial notice response, information-document requests (IDRs), appeals, and — when necessary — Tax Court preparation. Saim handles the engagement directly; you are not passed to a junior preparer for the hard work.