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crypto cost basis 2026

FIFO vs Specific Identification for Crypto Cost Basis After the 2026 Rule Change

July 16, 2026 by merkart

HIFO only remains legal for crypto in 2026 if it qualifies as genuine Specific Identification, and the wallet rule changes the math.

Categories AI-Finance-Crypto Tags crypto cost basis 2026, FIFO vs HIFO, Form 1099-DA, Specific Identification crypto, wallet by wallet rule

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