Form 1099-DA practices at 15 U.S. crypto platforms: default lot methods, method changes and cost basis reporting (October 2026)

This dataset records what 15 U.S. crypto platforms publicly disclose about their handling of the 2026 Form 1099-DA: default lot method, whether a customer can change it, cost basis reporting for 2026, treatment of coins transferred in, and available lot exports. Each field carries the source URL of the platform page it was taken from. Data were collected from each platform's own help center, tax pages and terms between October 27 and 29, 2026, and read against the IRS rules (Treas. Reg. 1.1012-1(j), Treas. Reg. 1.6045-1, Notice 2025-7, Notice 2026-20 and the 2026 Instructions for Form 1099-DA). "Not disclosed" means no statement was found on the platform's public pages; it does not mean the platform has no policy. Platforms change their pages, so the data describe the collection date only. Summary: 6 of 15 platforms disclose FIFO as the default, 3 use HIFO (PayPal only for its own gain and loss statement), and 6 do not disclose a method. 4 of 15 allow a method change in account settings. The full table and method are published at https://elenamocchi.com/guides/1099-da-2026-study/. This is general information, not tax advice.