How to export your Coinbase transaction history
Coinbase stores your full trading history under Statements. You need the complete CSV, not just the current year, so the calculator can build accurate cost basis queues from your earliest purchases.
- Go to accounts.coinbase.com and sign in.
- Select Statements from the left sidebar.
- Under "Generate custom statement," select All assets and All transactions.
- Set the date range from account opening to today, not just the tax year.
- Choose CSV format and click Generate.
The export includes buys, sells, sends, receives, converts, staking rewards, Coinbase Earn, learning rewards, and Advanced Trade fills - all 35+ transaction types in a single file.
US tax rules for Coinbase trades
Crypto sold after more than one year qualifies for long-term capital gains rates of 0%, 15%, or 20% depending on your taxable income. Crypto held for one year or less is taxed at ordinary income rates, which range from 10% to 37%.
Every sell, crypto-to-crypto swap, conversion, and purchase made with crypto is a taxable disposal. Staking rewards are taxed as ordinary income at fair market value when received, per IRS Revenue Ruling 2023-14. Buying crypto with USD and transferring between your own wallets are not taxable events.
- Default lot matching: FIFO (First In, First Out) - each disposal is matched to the earliest purchase of that asset. FIFO is the IRS default when adequate specific identification has not been made. If you want to use HIFO or LIFO, you must implement it as a specific identification strategy, identifying the particular lot at or before the time of disposal with adequate records. Notice 2025-7 provided transitional relief for 2025; post-2025 specific identification for broker-held assets generally must go through the broker's permitted process.
- Tax forms: Report each disposal on Form 8949, summarize on Schedule D. Staking and earn income goes on Schedule 1 (line 8z) or Schedule C if it rises to the level of a trade or business.
- Filing deadline: April 15. Extensions available until October 15, but estimated tax is still due by April 15.
- Capital loss limit: Net capital losses are deductible up to $3,000 per year ($1,500 if married filing separately). Excess carries forward indefinitely.
What the report covers
The calculator parses all 35+ Coinbase transaction types and applies FIFO matching across your complete history. For each disposal in your selected tax year, it calculates cost basis, proceeds, gain or loss, and holding period - separating short-term (one year or less) from long-term (more than one year).
Staking rewards, Coinbase Earn, and learning rewards are tracked as ordinary income at fair market value on the date received. When you later sell those tokens, the capital gain is calculated from that receipt value as cost basis.
The report includes a Form 8949 filing table, income summary, top assets by P&L, end-of-year holdings, and a complete transaction audit trail.
1099-DA, wash sales, and cost basis gaps
- 1099-DA: Starting tax year 2025, Coinbase issues Form 1099-DA reporting gross proceeds to the IRS for brokered sales. It does not include cost basis - mandatory broker basis reporting does not begin until tax year 2026. You need to calculate your own cost basis and reconcile the 1099-DA figures against your actual gains and losses. A 1099-DA is evidence, not the complete tax result.
- Wash sale rule: As of 2025, the wash sale rule does not apply to crypto. However, proposed legislation could change this. Our calculator does not apply wash sale adjustments.
- Coinbase Advanced Trade: Advanced Trade activity is included in the same unified CSV export. There is no separate file to download.
- Staking rewards: IRS Revenue Ruling 2023-14 confirms staking rewards are taxable as ordinary income at fair market value when you gain dominion and control. When you later sell, the gain above that FMV is a capital gain.
- Cost basis gaps: Crypto transferred into Coinbase from other exchanges or wallets has no cost basis in Coinbase's records. Our calculator handles this using the FIFO queue from your uploaded history. For the most accurate results, upload your complete transaction history from your first purchase.
Related calculators and guides
Coinbase calculator: Coinbase Tax Calculator (all countries)
US calculator: US Crypto Tax Calculator (all exchanges)
Other exchanges in the US:
Binance US ·
Kraken US