Reportable dispositions
Every digital-asset disposition effected by the broker for customers is identified, classified, and included — or explicitly exception-coded — with no omissions.
The most rigorous §6045 filing pack a digital-asset broker can send.
The Digital Asset Information Reporting Engine assembles a complete, filed-and-furnished set of IRS Forms 1099-DA — reconciled, TIN-matched, cost-basis-computed, state-filed, corrected, and backed by an EA/CPA reasonable-basis attestation of the reporting methodology — so the broker meets its §6045 obligation on time and defensibly.
Every subsection of IRC §6045 and final regs (T.D. 10000)Five statutory reporting elements, gate-checkedIRS e-file (IRIS/FIRE) · state filing · recipient furnishingEA/CPA attestation on every filing5-business-day SLA
Why filings fail
A single missing element can trigger stacking penalties.
A digital-asset broker's information-reporting obligation is only as strong as the data behind it. Miss a reportable disposition, misclassify a covered asset, skip a TIN match, or fail to reconcile transferred-in basis — and the IRS can assess per-form penalties under §6721 and §6722 that stack to ~$680 per defective account, with no cap for intentional disregard.
Most brokers run this by hand, from memory, once a year. The regulations have not been read end-to-end since the last filing season. That is exactly where completeness gaps hide.
The Digital Asset Information Reporting Engine exists to close that gap with a single, exhaustive standard applied identically to every file.
1 of 5
missing reporting elements is enough to trigger a penalty
The benchmark
Measured against the letter of the statute — subsection by subsection.
We do not summarize the law and hope. Every filing is scored against a versioned rule pack tied to the exact text of IRC §6045, 26 CFR §1.6045-1, the Form 1099-DA instructions, and IRS Notices 2024-56 and 2025-33. These are the provisions each filing is held to.
Covered vs. non-covered assets
Assets acquired on or after January 1, 2026 are classified as covered; cost basis is computed using the broker's elected lot-relief method and reconciled to transferred-in basis where available.
Transferred-in basis reconciliation
For assets transferred from another broker, basis information is requested, received, and applied; missing basis is flagged and disclosed on the form.
TIN matching and backup withholding
Payee TINs are matched against IRS records; missing or invalid TINs trigger B-notice procedures and, when activated, backup withholding under Form 945.
Penalty-proofing gates
Every form is checked for completeness, accuracy, and timeliness against the penalty rules; intentional disregard scenarios are escalated to the licensed reviewer.
IRS e-file and state filing
Forms are assembled field-by-field per the instructions, transmitted via IRIS/FIRE, and state-filed where required; recipient copies are furnished by January 31.
How a filing is built
Intake to licensed-reviewer release, with deterministic gates the AI cannot overrule.
AI extracts and drafts. Deterministic rules — running as code, outside the model — decide what is complete. A licensed EA/CPA reviewer signs every release. That order is never reversed.
01
Data intake and account scoping
Upload the transaction ledger, KYC records, and wallet data. We return a free completeness read: which reporting elements and reconciliations you already have, and which are missing.
02
Transaction normalization and classification
As your authorized clerical agent, we normalize and de-duplicate transactions, classify each disposition as reportable or exempt, and identify covered vs. non-covered assets.
03
Cost-basis computation and reconciliation
Basis is computed using your elected method (FIFO, HIFO, etc.) and reconciled to transferred-in basis from prior brokers; gaps are documented.
04
Deterministic completeness gates
TINs are matched, totals reconcile to the ledger, the covered-asset flag is verified, and every form field is checked against the IRS instructions. Any failure blocks release.
05
Licensed-reviewer attestation
An EA or CPA reviews the methodology, classification decisions, and exception queue, then signs a reasonable-basis attestation. High-value or complex files route to additional review.
06
Filing and furnishing
You receive the filed returns (IRS e-file confirmation), furnished payee statements, state filings, and a methodology sign-off — ready for the broker to retain as the filer of record.
The bar we hold
Rigor you can measure.
100%
Licensed-reviewer attested
No filing ships without an EA/CPA signature on the methodology.
5 days
Standard SLA
From complete intake to released filing.
<1%
Critical-defect target
Tracked against a gold-standard filing library.
4
Reconciliation sources
Trade ledger · on-chain data · transferred-in basis · TIN matching, every applicable file.
Why the Digital Asset Information Reporting Engine
Built to be the most thorough option a broker has.
Documentation-complete, by design
The deliverable is completeness itself — every statutory element and reconciliation accounted for or explicitly exception-coded. Nothing is left implicit.
Deterministic, not vibes
The gates that decide completeness are code, not a model's opinion. A drafting error cannot slip past a statutory requirement.
In its lane, on purpose
We prepare documentation and run reconciliations as your clerical agent. We never give tax advice to your customers, and you remain the filer of record.
Engagement
Flat fee, per filed form. No hourly billing, ever.
Simple, predictable, and aligned with a documentation standard — not a cut of any recovery.
- A free Gap Scan before you commit — see exactly what is missing.
- One flat fee per reportable account and per filed/furnished form; disclosed pass-through search fees.
- Optional fixed-fee licensed-reviewer attestation for complex or high-value files.
- Optional Correction and B-Notice Add-on for post-filing adjustments.
FAQ
Questions, answered precisely.
Is the Digital Asset Information Reporting Engine a law firm?
No. The Digital Asset Information Reporting Engine, a service of Your Deputy, Obuke LLC, provides documentation-completeness services. It is not a law firm, does not provide legal advice, and does not represent you in any legal matter. Licensed EA/CPA review is available and recommended for complex or high-value filings.
Do you contact my customers or collect taxes?
Never. The Digital Asset Information Reporting Engine is not a tax collector and does not contact your customers. You remain the filer of record and the party responsible for furnishing statements and remitting any backup withholding.
What makes a filing 'complete'?
Completeness is defined by the statute: all reportable dispositions identified, covered assets classified, cost basis computed and reconciled, TINs matched, forms assembled per IRS instructions, and totals validated. Deterministic gates enforce each one before release.
How fast is it?
The standard SLA is five business days from complete intake to a licensed-reviewer released filing. The free Gap Scan is returned much sooner and tells you exactly what is still needed.
How are you priced?
A flat fee per reportable account and per filed/furnished form, plus disclosed pass-through costs. No hourly billing and no percentage of any recovery.
See what's missing before it costs you a penalty.
Start with a free Gap Scan. Send your transaction ledger and KYC records and we'll return a completeness read against every subsection of IRC §6045.
Documentation-completeness service · not tax advice · the broker remains the filer of record.