Records and evidence
Organize crypto records before a tax consultation
Build a traceable folder from exchange, bank and on-chain records; flag gaps for a qualified tax professional instead of guessing at treatment.
You will learn
- Separate original records from summaries and keep the source, date, units and service attached to each entry.
- Gather relevant Binance.com or Binance.US reports separately from bank, wallet and on-chain records.
- Reconcile a fictional trade and transfer by units and fees without calculating personal tax or cost basis.
- Mark missing or conflicting records as unresolved questions for a qualified professional.
Before you begin
No account, wallet, tax report or transaction is needed. All people, services, assets, IDs, amounts, addresses and timestamps in the exercise are fictional.
This is a records checklist, not tax treatment
The goal is to make your activity traceable before you consult a tax professional: preserve original evidence, identify gaps and keep each amount attached to its own source. This page does not decide whether an event is taxable, calculate gain or loss, select a cost-basis method, value an asset or tell you what to file. Those questions depend on jurisdiction, tax year, taxpayer facts and transaction details.
The IRS pages linked here describe United States federal guidance only. They do not establish rules for another country, state or taxpayer type. Binance.com and Binance.US also have separate product help and records. This guide accessed public documentation on 26 October 2026; no account, export, personal record or tax situation was examined.
Evidence: IRS digital-asset recordkeeping page · Binance.com transaction-history export help · Binance.US transaction-history export help
United States federal tax context only. The page describes records and transaction details relevant to federal reporting. Not a rule for another jurisdiction, state, taxpayer type, year or personal transaction.
Binance.com only. Describes an account-specific export path and interface limits shown by the help page. Menus, limits and included products may change; not evidence for Binance.US or all Binance.com products/accounts.
Binance.US only. Describes separate transaction and tax reports and transaction categories for that service. It does not describe Binance.com, another region or activity outside that account; check current account/product options.
Define the period, people and systems first
Write down the tax year and jurisdiction you need to discuss, then list every place that may hold a relevant record: each exchange service and account, bank or payment provider, self-custody wallet, blockchain network, and other platform. Include the exact operator and product. A Binance.com record does not stand in for Binance.US, another entity, another account or an on-chain address.
Keep the same event in its original context. An exchange order ID, internal transfer reference and blockchain transaction hash identify different records. Record timestamps with their displayed time zone and keep the original file unchanged; make a separate working copy for notes.
Evidence: Binance.com transaction-history export help · Binance.US transaction-history export help · Ethereum explorer transaction-hash and status reference
Binance.com only. Describes an account-specific export path and interface limits shown by the help page. Menus, limits and included products may change; not evidence for Binance.US or all Binance.com products/accounts.
Binance.US only. Describes separate transaction and tax reports and transaction categories for that service. It does not describe Binance.com, another region or activity outside that account; check current account/product options.
Etherscan describes Ethereum transaction hashes and fields such as status and block details. Use the explorer for the exact network; this page does not prove Binance account credit, ownership or tax classification and does not instruct a transaction.
Request reports from the exact service
Use the current official service help
The Binance.com support article read for this guide shows an Asset History export route, custom date ranges and interface limits. The separate Binance.US article dated 3 June 2026 describes its Export Reports flow and its own transaction-history and tax-report options. Menus, report types, quotas and availability may change, so follow only the current official page for your account.
Preserve what you actually received
Save each downloaded original with the service name, account scope, selected dates, report type, generation date and filename. If the service offers separate trade, deposit, withdrawal, distribution or other reports, note which you received. A report is evidence about the service and period it covers; it is not automatically a complete record of other accounts, wallets, banks or networks.
Evidence: Binance.com transaction-history export help · Binance.US transaction-history export help
Binance.com only. Describes an account-specific export path and interface limits shown by the help page. Menus, limits and included products may change; not evidence for Binance.US or all Binance.com products/accounts.
Binance.US only. Describes separate transaction and tax reports and transaction categories for that service. It does not describe Binance.com, another region or activity outside that account; check current account/product options.
Add bank and on-chain evidence without merging systems
For a bank payment, preserve the statement or receipt and the reference shown by that bank. For an on-chain movement, record the exact network, asset and token contract when applicable, amount and unit, sender/recipient labels, transaction hash, block or timestamp, status, and explorer URL. A ticker alone may not identify a token; the BEP-20 specification defines a token interface for BNB Smart Chain, while the network and contract remain part of the record.
Etherscan explains that a transaction hash opens Ethereum transaction details, including status and block information. For BNB Smart Chain, use the explorer for BSC and preserve its URL with the hash; an Ethereum explorer is not a BSC record. Explorer data can help reconcile public network activity, but it does not establish who controls an address, what an exchange credited, or how a tax rule applies.
Evidence: Ethereum explorer transaction-hash and status reference · Transaction model · BEP20 token-contract interface specification
Etherscan describes Ethereum transaction hashes and fields such as status and block details. Use the explorer for the exact network; this page does not prove Binance account credit, ownership or tax classification and does not instruct a transaction.
Used only for the BEP20 token-contract interface and the methods/events named in the specification. It does not prove that a particular deployed contract conforms, is authentic, safe, issued by a named party, backed by reserves or equivalent to an asset on another network. The file contains historical Beacon Chain wording that is not treated as current migration guidance.
Make a working index that preserves units
Create a separate index, not a replacement for source files. Use one row per source record or event and link related rows with a neutral case ID. Keep the raw number, unit, quote currency and time zone; do not silently convert, round or combine them. If a valuation or conversion is later needed, record its source and method separately for the professional to assess.
A useful starting set of columns is shown below. Add fields required by your jurisdiction or adviser; these columns are an organizing aid, not a legal form.
| Field | Record to preserve | Why it helps reconciliation |
|---|---|---|
| Source and scope | Service, account label, product, original filename, report type and date range | Shows which system and period the record actually represents |
| Time and event | Original timestamp and time zone; event label; order, bank or internal reference | Keeps separate events and prevents a hash from being mistaken for an exchange ID |
| Asset and amount | Exact asset/ticker plus network and token contract when applicable; raw units in and out | Avoids merging same-ticker assets or quantities from different networks |
| Value and fee | Quoted amount and currency, fee amount and fee asset, as shown by the source | Lets a professional see the source figures without assuming their tax treatment |
| On-chain evidence | Network, transaction hash, block/time, from/to labels, token event and explorer URL | Allows a read-only comparison with the exchange or wallet record |
| Status and follow-up | Success/pending/failed as displayed, missing evidence, discrepancy and question owner | Keeps unknown items visible instead of silently guessing |
Evidence: IRS digital-asset recordkeeping page · Ethereum explorer transaction-hash and status reference · BEP20 token-contract interface specification
United States federal tax context only. The page describes records and transaction details relevant to federal reporting. Not a rule for another jurisdiction, state, taxpayer type, year or personal transaction.
Etherscan describes Ethereum transaction hashes and fields such as status and block details. Use the explorer for the exact network; this page does not prove Binance account credit, ownership or tax classification and does not instruct a transaction.
Used only for the BEP20 token-contract interface and the methods/events named in the specification. It does not prove that a particular deployed contract conforms, is authentic, safe, issued by a named party, backed by reserves or equivalent to an asset on another network. The file contains historical Beacon Chain wording that is not treated as current migration guidance.
Solved fictional example: preserve a trade and a transfer
Everything in this example is invented: names, date, ticker ABC, service, order ID, addresses, BSC token contract, block, hash, values and fee. It is not a Binance statement, current fee quote, real transaction or tax example. The two rows are separate events and use different evidence systems.
| Fictional record | Source values | Reconciliation result | What it does not decide |
|---|---|---|---|
| Spot purchase, 2 Feb 2026 14:00 UTC; order ORD-FICT-17 | Buy 2.000 ABC at 100.00 USD per ABC; source shows 200.00 USD notional and a 0.002 ABC commission | 2.000 − 0.002 = 1.998 ABC credited. 2.000 × 100.00 = 200.00 USD notional. Keep both source figures and the original order record. | Whether the commission changes a tax calculation or what basis method applies. |
| Withdrawal, 5 Feb 2026 15:00 UTC; request REQ-FICT-04 | Fictional service statement: total debit 0.510 ABC, split into 0.500 ABC requested and 0.010 ABC service fee. Fictional BSC record: 0.500 ABC Transfer event, token contract TOKEN-FICT-ABC, block 70000000, hash HASH-FICT-77, to OWN-WALLET-FICT. | 0.500 + 0.010 = 0.510 ABC, matching the fictional debit. Preserve the service statement and network record as separate linked evidence. | Address ownership, real-world service-fee policy, network gas payer, tax treatment or whether a transfer is reportable. |
Evidence: Binance.com transaction-history export help · Binance.US transaction-history export help · Ethereum explorer transaction-hash and status reference · BEP20 token-contract interface specification
Binance.com only. Describes an account-specific export path and interface limits shown by the help page. Menus, limits and included products may change; not evidence for Binance.US or all Binance.com products/accounts.
Binance.US only. Describes separate transaction and tax reports and transaction categories for that service. It does not describe Binance.com, another region or activity outside that account; check current account/product options.
Etherscan describes Ethereum transaction hashes and fields such as status and block details. Use the explorer for the exact network; this page does not prove Binance account credit, ownership or tax classification and does not instruct a transaction.
Used only for the BEP20 token-contract interface and the methods/events named in the specification. It does not prove that a particular deployed contract conforms, is authentic, safe, issued by a named party, backed by reserves or equivalent to an asset on another network. The file contains historical Beacon Chain wording that is not treated as current migration guidance.
Reconcile, flag gaps and keep originals
Compare each service debit or credit with the matching bank or network evidence only when the asset, network, destination, time and amount align. For a transfer between accounts or wallets you control, preserve both the outgoing and incoming records and link them; do not count the same movement twice in your working notes or delete one side. Keep an explicit unresolved flag when a source is missing, a fee is shown in another asset, timestamps differ by time zone, a record has been replaced, or a transaction status is unclear.
Do not fill missing dates, values, cost basis, address ownership or tax categories from memory. Preserve the original exports and evidence separately from your normalized copy. Share documents only through the professional’s requested secure channel; never include a password, 2FA code, private key, recovery phrase or secret API credential.
Evidence: IRS digital-asset recordkeeping page · Binance.com transaction-history export help · Binance.US transaction-history export help · Ethereum explorer transaction-hash and status reference
United States federal tax context only. The page describes records and transaction details relevant to federal reporting. Not a rule for another jurisdiction, state, taxpayer type, year or personal transaction.
Binance.com only. Describes an account-specific export path and interface limits shown by the help page. Menus, limits and included products may change; not evidence for Binance.US or all Binance.com products/accounts.
Binance.US only. Describes separate transaction and tax reports and transaction categories for that service. It does not describe Binance.com, another region or activity outside that account; check current account/product options.
Etherscan describes Ethereum transaction hashes and fields such as status and block details. Use the explorer for the exact network; this page does not prove Binance account credit, ownership or tax classification and does not instruct a transaction.
Prepare focused questions for the professional
Bring the jurisdiction and year, your list of services and wallets, original reports, the working index and unresolved rows. Ask which local rules apply to each event type, what valuation source and time convention are acceptable, how fees and transfers should be handled, which evidence is missing, and whether any platform report is incomplete for the period. The IRS source linked here gives a U.S. federal example of record fields; it cannot answer those questions for another jurisdiction or your facts.
Before concluding your folder is ready, check that every listed exchange and wallet has a source file or a marked explanation, every amount retains its unit and currency, each on-chain hash is attached to the correct network, and each discrepancy has a question rather than an invented answer.
Evidence: IRS digital-asset recordkeeping page · Binance.com transaction-history export help · Binance.US transaction-history export help · Transaction model
United States federal tax context only. The page describes records and transaction details relevant to federal reporting. Not a rule for another jurisdiction, state, taxpayer type, year or personal transaction.
Binance.com only. Describes an account-specific export path and interface limits shown by the help page. Menus, limits and included products may change; not evidence for Binance.US or all Binance.com products/accounts.
Binance.US only. Describes separate transaction and tax reports and transaction categories for that service. It does not describe Binance.com, another region or activity outside that account; check current account/product options.
Check your understanding
A fictional exchange export shows a 0.510 ABC debit, while a fictional BSC explorer record shows a 0.500 ABC transfer to a wallet. Should you delete one record or label the difference taxable?
Show explanation
Neither. Keep both originals and link them as one unresolved reconciliation: the fictional service statement separately identifies a 0.010 ABC service charge, so 0.500 + 0.010 = 0.510 ABC. This checks quantities only; it does not decide ownership, fee treatment, taxability or the rules for any jurisdiction. Ask a qualified professional about the real records.
Primary sources
- Digital assetsInternal Revenue Service · 2026-10-26
United States federal tax context only. The page describes records and transaction details relevant to federal reporting. Not a rule for another jurisdiction, state, taxpayer type, year or personal transaction.
- How to Generate Transaction History? (updated 2025-11-27; read 2026-10-26)Binance.com Support · 2026-10-26
Binance.com only. Describes an account-specific export path and interface limits shown by the help page. Menus, limits and included products may change; not evidence for Binance.US or all Binance.com products/accounts.
- How to download your transaction history or tax report (dated 2026-06-03)Binance.US Help Center · 2026-10-26
Binance.US only. Describes separate transaction and tax reports and transaction categories for that service. It does not describe Binance.com, another region or activity outside that account; check current account/product options.
- What is a Transaction Hash (Txn hash)?Etherscan Information Center · 2026-10-26
Etherscan describes Ethereum transaction hashes and fields such as status and block details. Use the explorer for the exact network; this page does not prove Binance account credit, ownership or tax classification and does not instruct a transaction.
- Transactions: technical documentationethereum.org · 2026-10-25
- BEP20: Tokens on BNB Smart ChainBNB Chain · 2026-10-26
Used only for the BEP20 token-contract interface and the methods/events named in the specification. It does not prove that a particular deployed contract conforms, is authentic, safe, issued by a named party, backed by reserves or equivalent to an asset on another network. The file contains historical Beacon Chain wording that is not treated as current migration guidance.