MOONSCAPE
TAX REPORT PACK · 2025US CRYPTO TAX REPORT
Digital asset sales and capital gains
Transaction detail in the Form 8949 layout, with totals carried to Schedule D.
NET CAPITAL GAIN · SCHEDULE D LINE 16$54,643.75
Short-term and long-term gains from the synthetic Form 8949 sample.
FORM 1040 · LINE 7A$54,643.75
Schedule D line 16 carries to Form 1040 line 7a in this example.
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Form 8949 · Part I · short-term
Digital asset transactions not reported to you on Form 1099-DA or Form 1099-B · box I
Department of the TreasuryInternal Revenue Service
Form89492025
Sales and Other Dispositions of Capital AssetsAttachment Sequence No. 12A · Page 1
Name(s) shown on returnA. Sample
Social security number or taxpayer identification numberNot shown in this example
Part I · Short-Term Capital Gains and LossesAssets held one year or less
Check only one box. Complete a separate Form 8949 for each box checked.
(A) Short-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS
(B) Short-term transactions reported on Form(s) 1099-B showing basis was not reported to the IRS
(C) Short-term transactions, other than digital asset transactions, not reported to you on Form 1099-B or Form 1099-DA
(G) Short-term transactions reported on Form(s) 1099-DA showing basis was reported to the IRS
(H) Short-term transactions reported on Form(s) 1099-DA showing basis was not reported to the IRS
(I) Short-term digital asset transactions not reported to you on Form 1099-DA or Form 1099-B
| (a) Description of property | (b) Date acquired | (c) Date sold or disposed of | (d) Proceeds | (e) Cost or other basis | (f) Code(s) from instructions | (g) Amount of adjustment | (h) Gain or (loss) |
|---|---|---|---|---|---|---|---|
| 0.5 BTC | 03/15/25 | 08/22/25 | $24,250 | $18,100 | — | — | $6,150 |
| 2 ETH | 06/01/25 | 11/15/25 | $6,500 | $4,220.45 | — | — | $2,279.55 |
| Totals · Schedule D line 3 | $30,750 | $22,320.45 | — | $0.00 | $8,429.55 | ||
Synthetic example figures. Box I is shown for digital asset transactions in this example.
2
Form 8949 · Part II · long-term
Digital asset transactions not reported to you on Form 1099-DA or Form 1099-B · box L
Department of the TreasuryInternal Revenue Service
Form89492025
Sales and Other Dispositions of Capital AssetsAttachment Sequence No. 12A · Page 2
Name(s) shown on returnA. Sample
Social security number or taxpayer identification numberNot shown in this example
Part II · Long-Term Capital Gains and LossesAssets held more than one year
Check only one box. Complete a separate Form 8949 for each box checked.
(D) Long-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS
(E) Long-term transactions reported on Form(s) 1099-B showing basis was not reported to the IRS
(F) Long-term transactions, other than digital asset transactions, not reported to you on Form 1099-B or Form 1099-DA
(J) Long-term transactions reported on Form(s) 1099-DA showing basis was reported to the IRS
(K) Long-term transactions reported on Form(s) 1099-DA showing basis was not reported to the IRS
(L) Long-term digital asset transactions not reported to you on Form 1099-DA or Form 1099-B
| (a) Description of property | (b) Date acquired | (c) Date sold or disposed of | (d) Proceeds | (e) Cost or other basis | (f) Code(s) from instructions | (g) Amount of adjustment | (h) Gain or (loss) |
|---|---|---|---|---|---|---|---|
| 1.5 BTC | 01/10/23 | 03/20/25 | $67,500 | $28,350 | — | — | $39,150 |
| 10 SOL | 02/15/23 | 05/10/25 | $1,850 | $215.80 | — | — | $1,634.20 |
| 5,000 DOGE | 11/01/22 | 07/04/25 | $18,080 | $12,650 | — | — | $5,430 |
| Totals · Schedule D line 3 | $87,430 | $41,215.80 | — | $0.00 | $46,214.20 | ||
Synthetic example figures. Box L is shown for digital asset transactions in this example.
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Schedule D · capital gains summary
Form 8949 totals flow to the matching Schedule D lines.
Department of the Treasury · Internal Revenue ServiceSchedule D (Form 1040) · 2025
Capital Gains and Losses| Line | (d) Proceeds | (e) Cost or basis | (g) Adjustments | (h) Gain or (loss) |
|---|---|---|---|---|
| 3 | $30,750 | $22,320.45 | — | $8,429.55 |
| 10 | $87,430 | $41,215.80 | — | $46,214.20 |
| 16 | Net capital gain · carries to Form 1040 line 7a | $54,643.75 | ||