Tax & Accounting

Audit-ready blockchain data for crypto financial reporting.

20+ chains. Pre-computed USD values. Daily balance snapshots.

Pull a wallet's full transaction history, look up cost basis at any hour, verify year-end balances, and classify every DeFi tax event. Standard SQL. Every chain.

The rules have changed. The data requirements changed with them.

Starting in 2026, every major digital asset platform must report customer gross sales and cost basis details to the IRS. DeFi protocols are next. FASB's fair value guidance (ASC 350) requires daily balance snapshots and historical pricing. EY, PwC, KPMG, and Deloitte have all launched dedicated crypto audit tools and practices (CPA Journal). The data pipeline they all need starts with clean onchain data.

The era of "best-effort" crypto tax reporting is over. Firms that can't independently verify onchain activity will be the ones explaining gaps to regulators.

IRS Digital Asset Reporting (2026)

All major platforms must report gross sales and cost basis details. Accurate onchain transaction history is mandatory, not optional.

FASB Fair Value (ASC 350)

Post-2023 rules require digital assets reported at fair market value. That means daily snapshots, historical pricing, and point-in-time valuations.

Big Four Adoption

EY built Blockchain Analyzer for onchain audit reconciliation. PwC developed Halo for crypto assurance. 46% of audited crypto companies now work with a Big Four firm. They all need clean onchain data.

Standardized schemas, every chain, USD values already computed

Tables across 20+ chains with USD pricing, entity labels, and daily balance snapshots already computed. Query directly in SQL through Snowflake.

20+ chains, standardized schemas

Unified crosschain.* views reconstruct wallet history across all EVM chains, plus Solana, Bitcoin, Aptos, NEAR, SUI, and more. No separate data pipelines per chain.

Pre-computed USD values

Every ez_ table includes USD amounts calculated at time of transaction. Cost basis lookups and gain/loss calculations start from pre-computed values, not raw token amounts.

Daily balance snapshots

The onchain equivalent of bank statements. Daily balance snapshots for every wallet across 17+ chains. Year-end portfolio verification is a single query.

Six data requirements every crypto tax workflow shares

Fund administrators reconciling multi-chain portfolios, Big Four teams building automated returns, corporate treasuries tracking DeFi positions. The core data needs are the same.

Complete Transaction History

Why it matters:

Every transfer is a potential taxable event. The tx_hash provides an immutable audit trail.

  • Native transfers, token transfers, DEX swaps
  • Lending, NFT sales, staking rewards, bridge events
  • Pre-computed USD values and decimal adjustments
  • Timestamps for holding period calculations

Historical Pricing & Cost Basis

Why it matters:

Cost basis = FMV at acquisition. The IRS requires FIFO, LIFO, or specific identification.

  • Hourly OHLC price feeds across all chains
  • USD values pre-joined in every ez_ table
  • Cost basis lookups via simple JOIN
  • No external price oracle stitching required

Point-in-Time Balances

Why it matters:

Auditors verify holdings against reported positions. Daily snapshots are onchain bank statements.

  • Daily snapshots for every wallet, 17+ chains
  • Native assets and ERC-20/SPL tokens
  • Year-end snapshots for ASC 350 compliance
  • Proof of reserves audit support

DeFi Activity Classification

Why it matters:

Staking rewards are ordinary income (Rev. Ruling 2023-14). Liquidations create capital losses. Each needs distinct treatment.

  • Dedicated tables per DeFi event type
  • Lending: deposits, borrows, repayments, liquidations
  • DEX swaps, NFT sales, staking rewards
  • Interest rate OHLC for income calculations

Counterparty Identification

Why it matters:

Transfer to an exchange = potential sale. Transfer to your own wallet = non-taxable. The counterparty determines the treatment.

  • Entity labels across all supported chains
  • CEX, DeFi protocol, fund, validator taxonomy
  • Automated classification replaces manual review
  • 700M+ labeled addresses

Gas Cost Tracking

Why it matters:

Active DeFi users can spend thousands per year on gas. Proper tracking enables cost basis adjustments and expense deductions.

  • tx_fee recorded in every transaction record
  • USD values at time of execution
  • Cost basis adjustments for acquisition fees
  • Across all EVM chains and Solana

Three queries that show the depth

Full wallet history with USD values, cost basis lookups via JOIN, and year-end balance snapshots. Standard SQL against clean tables.

Explore the full schema

Full wallet transaction history

Every value movement with USD values and timestamps

Combine native and token transfers into a single timeline with tx_hash, counterparty addresses, amounts, and USD values at time of execution. Each row is a potential taxable event with an immutable onchain audit trail.

-- Complete wallet history with USD values
WITH native AS (
  SELECT block_timestamp, tx_hash,
    from_address, to_address,
    'ETH' AS symbol, amount, amount_usd
  FROM ethereum.core.ez_native_transfers
  WHERE from_address = LOWER('0xYourWallet')
    OR to_address = LOWER('0xYourWallet')
),
tokens AS (
  SELECT block_timestamp, tx_hash,
    from_address, to_address,
    symbol, amount, amount_usd
  FROM ethereum.core.ez_token_transfers
  WHERE from_address = LOWER('0xYourWallet')
    OR to_address = LOWER('0xYourWallet')
)
SELECT * FROM native
UNION ALL
SELECT * FROM tokens
ORDER BY block_timestamp
ez_native_transfersez_token_transfersdim_labels

Cost basis lookup at acquisition

FMV at the hour of each token purchase

Join token transfers with hourly price feeds to get cost basis at acquisition. Every ez_ table already includes amount_usd, but for explicit cost basis records, the price table gives you the exact hourly rate for FIFO/LIFO lot tracking.

-- Cost basis for token acquisitions
SELECT
  t.block_timestamp, t.tx_hash,
  t.symbol, t.amount,
  p.price AS price_at_acquisition,
  t.amount * p.price AS cost_basis_usd
FROM ethereum.core.ez_token_transfers t
JOIN ethereum.price.ez_prices_hourly p
  ON t.contract_address = p.token_address
  AND DATE_TRUNC('hour', t.block_timestamp) = p.hour
WHERE t.to_address = LOWER('0xYourWallet')
  AND t.block_timestamp >= '2025-01-01'
ORDER BY t.block_timestamp
ez_token_transfersez_prices_hourly

Year-end portfolio snapshot

Balance verification for audit and ASC 350 reporting

Pull a wallet's complete token holdings at any historical date. This is the query an auditor runs to independently verify reported positions. One query returns what used to take days of manual reconciliation.

-- Year-end portfolio snapshot for audit
SELECT
  address, symbol,
  balance, balance_usd
FROM ethereum.balances.ez_balances_erc20_daily
WHERE address = LOWER('0xYourWallet')
  AND block_date = '2025-12-31'
  AND balance > 0
ORDER BY balance_usd DESC
ez_balances_erc20_dailyez_balances_native_daily

Dedicated tables for every DeFi tax event type

DeFi creates tax events that traditional accounting systems weren't built for. Lending deposits may trigger taxable events if receipt tokens are considered disposals. Staking rewards are ordinary income at FMV when received (IRS Revenue Ruling 2023-14). Liquidations create capital losses.

Flipside gives each event type its own table, so you don't have to parse raw transactions and guess what happened.

Lending lifecycle

Deposits, borrows, repayments, liquidations, flash loans, OHLC interest rates

Trading and swaps

Every DEX swap is a taxable disposal. Standardized across 15+ chains with USD amounts

Staking and governance income

Rewards, validator income, and participation tracked as ordinary income at FMV

NFTs and bridge activity

Purchases, sales, gifts, burns. Bridge events for cost basis continuity across chains

AVAILABLE TABLE FAMILIES

ez_lending_deposits / ez_lending_borrows

13+ chains

ez_lending_liquidations

Collateral seizures with USD values

ez_lending_flashloans

Flash loan events with fee tracking

ez_dex_swaps

15+ chains, all major DEX protocols

ez_nft_sales / ez_nft_transfers

11+ chains with platform attribution

Staking rewards tables

Solana, ETH (liquid staking), NEAR, Flow, and more

Bridge activity tables

16+ chains for crosschain provenance

Coverage across every major ecosystem

CategoryChains
EVM L1sEthereum, BSC, Avalanche, Gnosis
EVM L2s / RollupsPolygon, Arbitrum, Optimism, Base, Ink, Monad, Somnia
Non-EVMSolana, Bitcoin, NEAR, SUI, Flow, Cosmos, Axelar, Canton, Aptos
CrosschainUnified crosschain.* views spanning all EVM chains
Balance snapshots17+ chains with daily native and token balances

Who runs tax workflows on Flipside data

Accounting & Advisory

Transaction reconstruction, cost basis calculations, and independent balance verification across 20+ chains.

Corporate Treasuries

Automated tracking of acquisition cost, disposal proceeds, and holding periods across DeFi, staking, and crosschain activity.

Fund Administrators

Multi-chain portfolio reconciliation with USD values and balance snapshots already computed. What used to take weeks of spreadsheet work is now a SQL query.

Tax Technology Teams

Standardized crosschain schema and dedicated tax-event tables cut the engineering lift from months to weeks.

20+

Chains with transaction and balance data

700M+

Labeled addresses for counterparty ID

17+

Chains with daily balance snapshots

Hourly

OHLC price feeds for cost basis

Frequently asked questions

What blockchain data does Flipside provide for crypto tax reporting?

Flipside provides complete transaction histories (native transfers, token transfers, DEX swaps, lending activity, NFT sales, staking rewards, and bridge events) across 20+ chains, all with pre-computed USD values at time of execution. Hourly OHLC price feeds support cost basis calculations using FIFO, LIFO, or specific identification methods. Daily balance snapshots enable year-end portfolio verification for ASC 350 compliance.

How does Flipside help with IRS digital asset reporting requirements?

Starting in 2026, platforms must report gross sales and cost basis details to the IRS. Flipside provides the underlying onchain data needed to verify those reports: every transaction with timestamps and USD values, hourly price feeds for cost basis at acquisition, entity labels to classify counterparties (exchange vs. own wallet vs. unknown), and daily balance snapshots. DeFi activity like staking rewards and lending income is tracked in dedicated tables so each tax event type can be isolated.

Can Flipside track DeFi activity for tax classification?

Yes. Flipside maintains separate tables for each DeFi tax event type: lending deposits and borrows, repayments, liquidations, flash loans, DEX swaps, NFT sales, staking rewards, and bridge transfers. Each table covers one event category, so you query the specific table for the event you need rather than filtering raw transactions. Interest rate OHLC data is also available for lending income calculations.

What chains does Flipside cover for tax and accounting?

Flipside covers 20+ chains including Ethereum, Solana, Bitcoin, Polygon, Arbitrum, Optimism, Base, BSC, Avalanche, Aptos, NEAR, SUI, Gnosis, Ink, Monad, Somnia, Flow, Cosmos, Axelar, and Canton. Unified crosschain.* views let you reconstruct wallet history across all EVM chains in a single query. Daily balance snapshots are available across 17+ chains.

How do entity labels help with tax classification?

The tax treatment of a transfer depends on who's on the other side. A transfer to a centralized exchange may be a sale. A transfer to your own wallet is non-taxable. Flipside's entity labels classify counterparties as exchanges, DeFi protocols, funds, validators, or known wallets across all supported chains. This turns manual wallet-by-wallet review into automated counterparty classification.

Does Flipside provide daily balance snapshots for audit verification?

Yes. Flipside maintains daily balance snapshots for every wallet across 17+ chains, covering both native assets and ERC-20/SPL tokens. These are the onchain equivalent of bank statements, used for proof of reserves audits, year-end balance sheet reporting under ASC 350, and independent verification of digital asset holdings. A year-end portfolio snapshot is a single query.

The IRS deadline is 2026. Your data pipeline isn't.

Complete transaction histories, pre-computed USD values, and daily balance snapshots across 20+ chains. Tell us what you're building and we'll show you the tables.