US customers can use Coinbase Taxes to view taxable transactions, calculate gains and losses, track earned income, and access IRS forms and reports.
Coinbase Taxes reflects activity on Coinbase.com, but doesn’t include Coinbase Wallet or Coinbase Pro* transactions.
*Coinbase Pro is no longer available. However, customers can access their previous activity until the end of 2025.
Crypto tax overview
Crypto taxes in the US generally arise from two income categories: capital gains and ordinary income.
Trading fees are included in your cost basis (amount you paid for your crypto), but are not included in your proceeds (amount you earn from selling or trading).
Donations of crypto may be tax-deductible. Consult a tax advisor for guidance.
Coinbase tax forms
For US customers
Earned crypto income: If you earned $600 or more in crypto, you’ll receive a 1099-MISC form.
Trading futures: You’ll receive a 1099-B form for these activities via email and Coinbase Taxes.
For non-US customers
With a Coinbase Inc. account: You may receive a 1042-S form, reporting US-sourced income paid to your account.
With a non-US Coinbase entity account: You won’t receive any tax forms from Coinbase, but you can use your transaction history report to satisfy any non-U.S. tax obligations.
Discover more about taxes on Coinbase Learn
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