For CPA firms

Crypto tax without reconstruction.

Broker statements report proceeds, not basis. Most crypto returns are rebuilt by hand before the tax work begins. Moonscape reconstructs the ledger, so your team reviews a workpaper instead of building one.

Firm dashboard is free. You pay per finished workpaper.

Reconstruction workpaperReview-ready
Taxable disposals2,707 lot rows1,037
Sources reconciled13,613 raw records6
Exception flags673 auto-resolved · 3 for review753
Cost-basis methodUniversal · USDFIFO
Net gain$59,341.25

Every figure traces to a source record ID. Synthetic file.

1099-DA
Proceeds
Not basis
Exchanges
No wallets
Can't see chain activity
Wallets
No exchanges
Can't see off-chain fills
Result
Manual rebuild
Before the tax work starts

Crypto records are incomplete by design.

No single source holds a complete picture, and the gaps aren’t errors — they’re structural. Someone has to close them before a return can be signed.

The uncomfortable part

That reconstruction is the engagement. Not the tax work. Senior time goes into rebuilding a transaction history that should have arrived complete.

01
1099-DA reports proceeds, not basis

Brokers need not report cost basis until 2026. Untracked basis is assumed to be zero.

02
Exchanges can't see wallets

Anything that leaves the venue leaves the record.

03
Wallets can't see exchanges

On-chain data has no idea what the fill price was.

04
Bridges look like taxable disposals

A client's own coins moving between their own accounts, billed as a sale.

05
DeFi creates non-standard events

LP adds and removes, wraps, staking rewards — none of which map cleanly to a broker statement.

The exposureUnder examination

The real risk is being asked to explain.

A number that can’t be traced isn’t defensible, however carefully it was derived. These are the questions an examiner actually asks — and every one of them has an answer in the workpaper.

“How did you determine cost basis for this asset?”

Answered · §4 traced disposal, lot by lot

“Why is this bridge transfer classified as non-taxable?”

Answered · §3 exceptions, matching rule stated

“Where did this acquisition price come from?”

Answered · price source named per disposal
§4 · One traced disposalTX 8f2c…a41
SoldCoinbase · 22 Nov 2024 14:07 UTC0.650000 BTC
Price appliedExchange-reported, direct USD leg$63,180.00
Lot 1 · acquired 14 Mar 2022Coinbase · long-term$16,893.42
Lot 2 · acquired 02 Aug 2022FTX export · reconstructed$4,212.00
Lot 3 · acquired 19 Jan 2024Bitcoin wallet · short-term$2,436.10
Gain, this disposal$17,477.28

Reported as 3 rows on Form 8949 — one sale consumed three lots. Lot 2’s basis comes from the export retained before FTX shut down, cross-checked against the on-chain deposit.

What you receiveEight pages · per client, per year

Your team reviews instead of rebuilding.

Moonscape ingests every source — exchanges, wallets, DeFi, bridges, 1099-DA — normalises them into one ledger, and produces a workpaper in the format a reviewing partner expects. No black boxes: every number traces back to source data.

§1
Reviewer summary

Tax summary by term, engagement statistics, methodology, and the items flagged for your attention.

§2
Source and completeness

Every source, its period, and what "complete" does and does not mean for each.

§3
Exceptions report

Every flag by category, with the rule applied and what remains for review. Nothing resolved silently.

§4
One fully traced disposal

Sale, lots consumed, price source, fee treatment, resulting form rows. Any disposal can be opened like this.

§5–8
Forms and ledger

Form 8949 summary, Schedule D input, and the transaction appendix with source record IDs.

§3 · Exceptions report3 need review
Historical basis reconstructionResolved · 2022–23 exports5
Wrapped-token conversions376 matched 1:1 · 3 for review379
Wallet-to-wallet transfersAll matched on a confidence hierarchy292
Incomplete source recordsExcluded, not estimated · listed individually77
Flags raised753

Bulk approvals are logged with the reviewer and timestamp. Your team can override any line.

Built for firm workflowsNot a consumer tool with a firm login
01
Firm dashboard with client linking

Every client engagement in one view, with its own sources and state.

02
Exception queue for CPA review

Ranked by exposure. One decision per item, attributed and dated.

03
Filed-year locking

Once a year is signed it stops moving, even as later data arrives.

04
Audit trail export

PDF and CSV, covering every judgement and who made it.

05
Priority support

Direct line during season, not a ticket queue.

The result: more clients, less reconstruction.

The bottleneck in a crypto engagement isn’t judgement — it’s assembly. Removing the rebuild changes what a senior hour is spent on.

Typical engagement today
12–20
senior hours per crypto client, mostly reconstruction
With normalised data
2–6
review hours per crypto client, spent on judgement
Returns
Defensible
Margin
Increased
Workflow
Predictable
PricingNo per-seat fees · no annual licence

Your dashboard is free. Pay per finished workpaper.

Each workpaper arrives review-ready — your team reviews and signs. Priced on the size of the file, not the size of the firm.

TierPer workpaperFile it covers
Small$129Under 1,000 transactions
Standard$3491,000–5,000 transactions, DeFi and staking
Large$6495,000–10,000 transactions, heavy DeFi
Forensicfrom $2,00010,000+ transactions, dead exchanges, multi-year gaps
Season pack

Prepay $5,000, receive $6,000 of workpaper credit. Any mix of tiers, across the whole season. Unused credit doesn’t expire mid-season.

Every workpaper includesNo transaction caps
  • Reconciled history — transfers matched, cost basis traced
  • Line-by-line audit trail, overridable by your team
  • Form 8949, Schedule D, SA108 and CSV exports
  • 1099-DA reconciliation
  • FIFO, LIFO, HIFO — configurable per client
  • No transaction caps at any tier

Prefer clients on self-serve? They can buy their own plans — your firm dashboard stays free either way.

Security and controlInfrastructure, not an app

Your data stays yours.

Built as infrastructure for firm workflows — which means the controls a firm needs are part of the product, not a settings page.

01
Encrypted storage

At rest and in transit. API keys are read-only and can never trade or withdraw.

02
Data ownership retained

By the firm and the client. Export everything, any time.

03
API and CSV redundancy

If a venue's API fails or shuts down, the CSV path covers the same period.

04
Activity logs retained

For audit defence — who changed what, and when.

Start with your worst file. Free.

Send us your messiest client file — redacted is fine. You get back a reconciliation report showing every missing transfer and basis gap, yours to keep either way.

Request workflow reviewA 30-minute call, or send the file first — whichever you prefer.
Questions? hello@moonscape.app