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Subcontracted work for tax firms

Crypto cost basis
reconstruction and workpapers

Your extension season is our quiet quarter. We rebuild fragmented crypto histories into clean, documented cost basis workpapers that your licensed preparer reviews and signs. Fixed fees per engagement, no per-hour billing, and a six-hour time zone head start on your working day.

The work we take off your desk

Broker reporting for digital assets does not solve basis. Acquisition dates and cost figures reported by exchanges can diverge from a taxpayer's own records, and the clients most exposed are exactly the ones who take the longest to work through: people who used several exchanges, moved assets into self-custody, or traded on platforms that no longer exist.

This is a capacity problem, not a knowledge problem. Your team knows how to treat these transactions. What consumes the hours is turning four years of fragmented exports into a defensible ledger. That is the part we do.

Scope of engagement

We are deliberately narrow about what we are, because a subcontractor that claims to do everything is not a useful one.

We do not prepare or sign U.S. tax returns and we are not a U.S.-licensed CPA, EA or attorney. Our deliverables are cost basis reconstruction and supporting workpapers, provided for review by your licensed preparer, under your § 7216 client consent. Positions, elections and filing decisions remain entirely yours.

We work only from read-only inputs: exports, statements, read-only API keys or public wallet addresses. We never require private keys, seed phrases or account credentials. Client data is handled on the basis of the consent your firm obtains, and we are happy to work under your engagement letter, confidentiality terms and data processing agreement rather than our own. We are established in the European Union and data stays inside it.

How an engagement runs

  1. Scoping. You send the sources and rough transaction volume. We come back with a fixed fee and a delivery date, usually within a few hours.
  2. Handover. You send exports or read-only access, together with whatever prior-year basis your client already has, under your § 7216 consent.
  3. Reconstruction. We normalise, match transfers, allocate pre-2025 basis to the accounts that held it, rebuild basis lot by lot within each account, and flag every assumption we had to make rather than burying it.
  4. Delivery. Reconciled ledger and workpapers in XLSX and PDF, with an open-items list of anything that needs a decision from you.
  5. Follow-up. One round of revisions is included. Questions during your review are answered the same day.

Turnaround. We are in Central European Time, six hours ahead of New York and nine ahead of California. Work handed over at the end of your day is picked up while your office is closed. Standard delivery is three business days; during your extension deadlines we hold capacity for firms that have told us what is coming.

See the deliverable before you commit

Below is a complete engagement file built on fictitious data and recalculated end to end: FIFO applied within each wallet and account separately as Rev. Proc. 2024-28 requires, 1,412 raw records normalised to 71 tax-relevant events, and totals that tie against seven control checks. Nothing here is a mock-up of a layout. It is what arrives when the work is done.

Sample workpaper: KT-2026-SAMPLE

The PDF is the eight-page summary a reviewer reads first. The workbook is the underlying file: ten sheets, with lot-level detail behind every figure in the summary.

Fictitious client, fictitious data, no engagement or client file is represented. Every page is marked as a sample.

What to look at first. The 1099-DA reconciliation: six of ten reported disposals carry no broker basis at all, and two carry a basis that reflects a transfer-in value rather than the original acquisition cost. Then the wallet allocation sheet, which is the part most files get wrong: it shows which account each pre-2025 lot was allocated to at 1 January 2025 and the evidence for it. Then the transfers sheet, where thirteen of fourteen movements are between addresses the client controls and the client's previous software had reported every one of them as a sale.

Pricing

Fixed fee per client engagement, agreed before any work starts. No hourly billing, no scope surprises mid-engagement.

Standard

Multiple sources

$600

Several exchanges and wallets, self-custody transfers, staking and airdrops, up to 1,500 transactions, one tax year.

  • Normalisation of all exports into one ledger
  • Self-transfer matching across sources
  • Lot-level basis schedule, per wallet and per account
  • Pre-2025 basis allocated to accounts under Rev. Proc. 2024-28
  • Staking, rewards and airdrops classified
  • Broker-reported figures reconciled against the rebuilt basis
  • Open-items list for your review
  • Workpapers in XLSX and PDF
Complex

Reconstruction

from $795

DeFi and LP positions, NFTs, defunct exchanges, missing data or several tax years at once.

  • Everything in Standard
  • On-chain reconstruction of missing history
  • Price reconstruction where records are gone
  • Multi-year basis roll-forward
  • Quoted after we have seen the sources, never open-ended

Recurring volume. Firms sending work regularly move to a per-engagement rate agreed for the season rather than case by case. If you want to test us first, send one live engagement at the price above and judge the workpapers.

We do not run a cheap tier. Straightforward single-exchange files are quicker to keep in house than to brief out, and pricing for them would only signal that this is a volume shop. What we are set up for is the file nobody on your team wants to open.

Who you are working with

Anton Kuric
Licensed tax advisor (daňový poradca), registered with the Slovak Chamber of Tax Advisors (SKDP), reg. no. 980/2011
Žilina, Slovakia
Business ID (IČO): 50203126 · Slovak Tax ID (DIČ): 1047842169
info@kryptotax.eu

We have worked on crypto taxation full time since well before it became a mainstream engagement type, in a jurisdiction that has had to implement MiCA and DAC8 on a fixed timetable. Crypto is not a side practice bolted onto a general tax firm here: it is the whole practice, which is why fragmented multi-exchange histories are routine work rather than a problem case.

Questions firms ask first

How do you handle § 7216 consent?

Disclosure to us requires your client's written consent, obtained by your firm before anything is sent. We do not draft or hold that consent, and we will not begin work until you confirm it is in place. We are equally content to work as a subcontractor under your existing terms rather than papering the relationship separately.

Are you going to solicit our clients?

No, and we will sign a non-solicitation clause as part of your terms. Our own client base is Slovak. U.S. individual taxpayers are not a market we serve or are licensed to serve, which is precisely why this arrangement works.

Where does the data sit?

Inside the European Union. We work from read-only inputs only: exports, statements, read-only API keys or public addresses. No private keys, seed phrases or account credentials are requested or held. We will sign your data processing agreement rather than ask you to accept ours.

What do you need from us to start?

A list of exchanges and wallets, an approximate transaction count, the tax years in scope, and whether DeFi or NFT activity is involved. That is enough for a fixed quote. Full exports come after you accept it.

What if the client's records are genuinely incomplete?

That is the Complex tier. We reconstruct from on-chain data and historical price sources where records are gone, and we document every assumption in the workpapers rather than presenting a reconstructed figure as if it were sourced. Where a gap cannot be closed defensibly, it goes on the open-items list for your judgment.

We already have reconciliation software. Why would we send this out?

Software is fine when the data is clean. We are for the share of files where it is not: unmatched transfers between a client's own addresses, an exchange that shut down in 2021, missing acquisition cost from 2019, three sources that contradict each other. The sample workpaper shows exactly that, on the transfers and reconciliation sheets.

Who carries the professional responsibility?

Your firm does, as the licensed preparer signing the return. We are engaged for the reconstruction work and stand behind its accuracy against the source data provided, but we take no position on how any item is reported.

Can you work in our software?

Usually yes. If you standardise on a particular crypto tax or reconciliation platform, tell us which and we will deliver inside it. Otherwise we deliver XLSX and PDF workpapers that import cleanly into most preparation software.

Send us one engagement and judge the workpapers.

Tell us what is on your desk and we will come back with a fixed fee and a delivery date, usually the same day.

If the button does not open, email us directly at info@kryptotax.eu. We reply within one business day.