Christopher Wilson · Unified P&L Ledger

Trading Portfolio

All platforms · All instruments · All years — one view
BTCC · Apex · TPT · PocketOption · CoinLedger Updated: Mar 26, 2026 ⚠ Working estimates — verify before filing
Overview
2026 YTD
+$1,084.50
Futures +$1,112 · Crypto -$27.50
2025 Net
-$234
BTCC -$82 · PocketOption -$152
2024 Net
~-$2,115
BTCC only · Dec liquidation event
BTCC All-Time
~-$2,224
Dec 2024 → Mar 2026
Active Evals
2
APEX-06 · TPT 50K
2026 Recovery Arc
+$3,603
Eval cumulative · Feb 25–Mar 26
Analytics
Year-over-Year Net P&L (All Platforms)
2024 ~-$2,115 2025 -$234 2026 +$1,084.50 0 -$1,000 -$2,115
All-Time P&L by Platform
BTCC -$2,224 Pocket -$152 On-Chain TBD Futures +$93 $0 -$2,224
2026 Recovery Arc — Cumulative Eval P&L (Feb 25 – Mar 26)
$0 +$1K +$2K +$2.6K +$585 +$477 +$444 +$1,110 +$2,073 +$2,598 +$2,584 Feb 25 Mar 10 Mar 12 Mar 16 Mar 17 Mar 20 Mar 25–26
⚠ Eval P&L only — cumulative paper score, not cash withdrawn. Purple/green = net gain sessions · Red = net loss.
2026 Per-Session P&L — All Platforms
$0 +$500 +$963 -$150 +$585 Feb 25 -$108 Mar 10 -$34 Mar 12 SOL +$667 Mar 16 +$963 Mar 17 +$525 Mar 20 -$14 Mar 25 SOL
BTCC Crypto — Yearly Realized P&L
2024 ~-$2,115 2025 ~-$82 2026 -$27.50 (+$20.43 Feb win offset) 0 -$2,115
Futures · Prop Firm Evals
2026 YTD P&L
+$1,112.00
Net — 10 sessions
APEX-06
Active
Min days met · profit target pending
TPT 50K
Active
Day 2/5 completed
APEX-05
Blown
Mar 3 — Pat. 6+7
DateAccountInstrumentP&LGradePattern
Feb 25APEX-06MNQ+$565.00A+All rules honored ✓
Mar 3APEX-05ES/CLBlownPatterns 6+7
Mar 10APEX-06MNQ-$108.00A+SL held (P7 fix ✓) — passive exit
Mar 16APEX-06RTY+$935.00A-
Mar 16APEX-06MNQ-$268.50Pattern 7 echo
Mar 17APEX-06MNQ+$963.00SL moved wide (P7 echo)
Mar 20APEX-06RTY+$525.00Unintentional fill (Pattern 9)
Mar 24APEX-06ES+$1,225.00A−36hr overnight limit · P7 clean · AutoLiq exit
Mar 26TPT 50KMCL-$300.000.5News candle · SL pre-placed ✓ (Pattern 9 ✅) · 4 sec
Mar 26TPT 50KMGC+$94.000.538pt MAE survived · SL moved (P7) · manual close (P8 partial ✅)
Crypto · BTCC Perpetuals
All-Time
~-$2,224
Dec 2024 → Mar 2026
2024
~-$2,115
Dec mass liquidation
2025
~-$82
4 trades · API3/XRP
2026 YTD
-$27.50
SOL only
2026 BTCC Trades — SOL/USDT Perpetual 4 trades -$27.50
DateDirectionQty/LevEntryExitNet P&LNote
Feb 25–26LONG5×20x$87.47$91.56+$20.43A+ — IT Foundation aligned
Mar 12SHORT1×50x$85.68$86.63 SL-$1.00SL hit cleanly ✓
Mar 13SHORT5×20x$85.13$91.69-$32.80Pattern 8 — held 30.5h
Mar 25–26LONG5×20x$92.47$89.64-$14.13Pattern 8+9 · voucher
2024 BTCC — Annual Summary Dec 17–31 · mass liquidation event ~-$2,115
⚠ Dec 19 mass liquidation: XRP 180x (-$812), XLM 40x (-$463), SOL 500x, API3 10x, DOGE, SUI, ADA, ACH — ~-$1,500+ gross in simultaneous forced closes. Dominant driver of 2024 P&L. Document for CPA as forced liquidation event.
→ Full 2024 review
2025 BTCC — Annual Summary 4 trades · API3 continuation ~-$82
DateInstrumentNet P&LNote
Feb 10API3USDT-$14.19Individual review available
Mar 4API3USDT-$61.59 estLargest 2025 loss
Mar 18API3USDT-$7.52
May 12–16XRPUSDT-$0.38Near flat
Binary Options · PocketOption
2025 Net
-$151.62
May–Dec 2025
Trades
~741
Avg $1–2 each
2026
None
No activity after Dec 2025
⚠ Binary options: structurally negative EV (win 80–85%, lose 100%). PocketOption is a foreign platform — FBAR reporting may apply. Tax treatment: ordinary income/loss (not capital gains) — consult CPA.
On-Chain · CoinLedger
Total Transactions
2,666
2020–2025 · all platforms
Income Events
2,005
Staking · interest · rewards
Platforms
18
Coinbase · Binance US · Solana…
Processing
Phase 3
Tax calc pending CPA review
Transaction Volume by Year 2020–2025 2,666 rows
YearTransactionsDominant ActivityTax Note
20204PayPal BTC depositMinimal — BTC purchase, likely cost basis event
2021979Staking income · interest · DeFi⚠ High income year — XTZ, ALGO, ATOM, DAI staking at peak rates
2022666Staking continues · market crash⚠ Casualty loss events present (6 rows) — FTX/Terra era. Staking income still taxable even in down year.
2023222Reduced activity · staking winds downLower volume — review for basis reallocation events (65 rows)
2024517SOL, HBAR, Solana DEX, CoinbaseTrade events (155 total across all years) — capital gains/losses apply
2025278Active trading · CRO, TON, POLMost recent — priority for CPA deliverable
Platforms & Wallets Identified 18 sources in CoinLedger 2,666 rows
Platform / ChainTransactionsType
Coinbase2,012CEX — staking rewards, trades, income
Binance US171CEX — trades, deposits
Solana156On-chain — SOL, JitoSOL, SPL tokens
Manual59Hand-entered transactions
Crypto.com54CEX — CRO, trades
Hedera Hashgraph37On-chain — HBAR, SAUCE, HBARX
Ethereum28On-chain — ETH, ERC-20 tokens
Tezos24On-chain — XTZ baking rewards
Polygon20On-chain — POL, bridged assets
PayPal20CEX — early BTC purchases (2020)
TON17On-chain — TON token
Optimism17L2 — ETH, bridged assets
Binance Smart Chain15On-chain — BNB, tokens
Cosmos11On-chain — ATOM staking
Stellar / Base / Bitcoin / XRP / Tron / Tangem22Various — smaller activity
Transaction Type Breakdown Income events dominate — tax priority 2,666 total
TypeCountTax Treatment
Staking Income770⚠ Ordinary income at FMV when received — likely largest tax liability
Interest Income685⚠ Ordinary income at FMV when received
Income (rewards, airdrops)550⚠ Ordinary income — airdrops taxable at FMV at time of receipt
Deposit191Generally not taxable — inbound transfers
Trade155Capital gain/loss — each trade is a taxable disposal
Withdrawal84Not taxable unless treated as disposal — verify
Basis Reallocation65CoinLedger internal — cost basis adjustments
Buy50Cost basis established — not taxable at purchase
Transfer42Between own wallets — not taxable if no disposal
Fee23Potentially deductible — verify with CPA
Multi Asset Swap / Leveraged Buy / Bridge / Mint18Each swap may be a taxable disposal — flag for review
Casualty Loss6⚠ FTX/Terra era losses — deductible under theft/casualty rules if qualified
2,005 income events (staking + interest + rewards) spanning 2020–2025. At 2021–2022 crypto prices, the FMV of these rewards at receipt could represent significant unreported taxable income. This is the highest-priority item for CPA review before filing any amended or delinquent returns.
Top Assets Transacted By transaction count All years
AssetTxnsContext
DAI690Interest income — Coinbase DAI rewards program (2021–2023 peak rates)
XTZ (Tezos)511Baking rewards — on-chain staking, frequent small distributions
ALGO (Algorand)480Staking rewards — Coinbase earn + on-chain
ATOM (Cosmos)303Staking rewards — Cosmos Hub delegation
SOL (Solana)142Staking + trading + DEX activity
BNB / ETH / BTC121Trades, deposits, bridging
HBAR34Hedera staking + SAUCE LP activity
ALEO30Airdrop / testnet rewards — verify taxability
Live Web3 Balances
Exchange accounts (API key required)
Coinbase Binance US Crypto.com BTCC Phase 2 — API integration
Tax Summary · Working Estimates
YearBTCCPocketOptionCoinLedgerFuturesNet
2024~-$2,115N/ATBDN/A~-$2,115+
2025~-$82-$151.62TBDN/A~-$234+
2026 YTD-$27.50NoneN/A+$1,112.00+$1,084.50
BTCC Perp Futures
Section 1256 (60/40 split) or ordinary cap loss? BTCC is a foreign exchange. Verify with CPA.
Dec 2024 Forced Liquidation
Exchange-initiated margin call. ~-$1,500+ in forced closes Dec 19. May have specific IRS treatment.
Staking Income 2021–2023
Taxable in year received at FMV. Significant unreported income likely — priority for CoinLedger processing.
FBAR Requirement
BTCC + PocketOption are foreign accounts. FinCEN 114 required if aggregate exceeded $10K at any point.
Source Files
FilePathDate
BTCC CSVdata/imports/2026/03-Mar/btcc-orders_20241217_thru_20260326.csvMar 26, 2026
BTCC P&L 2024data/imports/2024/btcc_realized_pl_2024.mdMar 26, 2026
BTCC P&L 2025data/imports/2025/btcc_realized_pl_2025.mdMar 26, 2026
BTCC P&L 2026data/imports/2026/03-Mar/btcc_realized_pl_2026.mdMar 26, 2026
PocketOption XLSXdata/imports/2025/PocketOption_export_history_as-of_20260326.xlsxMar 26, 2026
CoinLedger CSVdata/imports/2025/CoinLedger_Transactions_as-of_20260326.csvMar 26, 2026