T468 · DLT / Crypto-Tax · AINumbers.co

CASP Tax Reporting Readiness Scorer

Weighted readiness assessment for Crypto-Asset Service Providers (CASPs) preparing for OECD CARF (1 Jan 2026), EU DAC8 (FY2026, first reports 31 Jan 2027), and IRS Form 1099-DA (gross proceeds from 1 Jan 2025; basis from 1 Jan 2026). Scores five domains: Due Diligence, Data & Classification, Technical Infrastructure, Governance, and US Compliance: and outputs an ordered gap list linked to the T465/T466/T467 tool chain.

CARF · OECD 2026 DAC8 · EU 2023/2226 IRS 1099-DA · TD 9996 A–F Grade · Gap Priority Deterministic · Zero PII · Client-side
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Entity context

Domain 1: Due Diligence & Customer Identification Weight: 25%
Do you collect and verify customer TIN / taxpayer identification per CRS / CARF due-diligence procedures?
Do you classify users by residency against the CARF participating-jurisdiction list (52 jurisdictions as of Jan 2026)?
Can you identify and exclude US customers from CARF exchange (US reporting commences 2027, not 2026)?
Do you perform annual self-certification and re-attestation procedures for Reportable Persons?
Domain 2: Data Completeness & Transaction Classification Weight: 25%
Can you classify transactions as: exchange (crypto-fiat/crypto-crypto), transfer to unhosted wallet, or retail payment (≥ USD 50,000 threshold: CARF §II.D.3)?
Do you record and retain asset type, acquisition date, disposal date, proceeds, and cost basis per disposal?
Do you support per-wallet / per-address basis tracking (required for US covered securities from 2026 per IRS Rev. Proc. 2024-28)?
Can you produce aggregate annual values per customer per asset (total proceeds, total consideration) as required by CARF Annex I?
Domain 3: Technical Infrastructure & Reporting Pipelines Weight: 20%
Do you have an automated pipeline to generate CARF XML (OECD schema) or DAC8 country-by-country reporting extracts?
Can you produce IRS Form 1099-DA compliant filing extracts (gross proceeds 2025; basis 2026) for US customers?
Do you have validation and completeness-checking on reporting files before submission?
Are your reporting pipelines capable of delivering files to tax authority portals or via FIRE system (IRS)?
Domain 4: Governance, Controls & Documentation Weight: 15%
Is there a named CARF/DAC8 programme owner with board-level oversight?
Are your CARF/1099-DA obligations documented in a tax-reporting policy with annual review?
Do you have audit trails for all classification decisions, TIN validations, and reporting submissions?
Domain 5: US Compliance (1099-DA / IRS) Weight: 15%
Do you distinguish covered vs noncovered digital assets per IRS TD 9996 §1.6045-1(a)(19)?
Are you implementing the IRS Rev. Proc. 2024-28 per-wallet basis transition for existing customers?
Have you documented good-faith compliance efforts for 2025 transitional penalty relief (IRS Notice 2025-7)?
Do you have a wash-sale identification and adjustment process for 1099-DA Box 1e?

CASP Tax Reporting Readiness Assessment