Filing Status
2024 Filing
IN PROGRESS
Est. net ~-$2,165 excl. CoinLedger · 1099 received ✅
⚠ CoinLedger staking income + retirement-withdrawal tax liability not yet quantified
2025 Filing
IN PROGRESS
Est. net ~-$190 excl. CoinLedger · 1099 received ✅
⚠ CoinLedger staking income + retirement-withdrawal tax liability not yet quantified
2026 YTD
TRACKING
Est. net +$1,089 · tracking live
⚠ Tax on YTD gains + retirement-withdrawal liability not yet reserved
Robinhood Divs All-Time
$101.80
2021–2026 · ~$20/yr
Harvest Opportunity
~-$1,200
Unrealized Robinhood losses · 2026
CPA Status
NEEDED
Staking income + BTCC treatment
P&L Summary by Year
| Year | BTCC Crypto | Robinhood Divs + Int | Robinhood 1099-B | PocketOption | CoinLedger / On-Chain | Futures (Prop) | Net (Est.) |
|---|---|---|---|---|---|---|---|
| 2024 | ~-$2,115 | +$26.44 (div $26.19 + int $0.25) | -$76.53 (5 sales · ST -$0.03 / LT -$76.50) | N/A | ⚠ TBD — staking income likely significant | N/A (pre-trading) | ~-$2,165 + TBD |
| 2025 | ~-$82 | +$20.11 (div $20.11 + $0.82 liq dist) | +$23.77 (6 sales · all LT · $0.09 wash adj) | -$151.62 | ⚠ TBD — staking income 2021–2023 spans into history | N/A | ~-$190 + TBD |
| 2026 YTD | -$27.50 | +$4.93 | N/A yet | None | N/A | +$1,112.00 | +$1,089+ TBD |
✅ Robinhood 1099-B received for both 2024 and 2025 — official CSV exports loaded Apr 5, 2026. 2024: 5 sales, net -$76.53. 2025: 6 sales, net +$23.77 (PRIMERICA gain of +$52.82 offsets the rest). See detail section below.
Robinhood 1099 — Official Transaction Detail
2024 · Account •••••••••• · Robinhood Markets Inc.
Ordinary Dividends
+$26.19
$16.48 qualified · $1.12 return of capital
Interest Income
+$0.25
1099-INT
Foreign Tax Paid
$0.28
Credit on Form 1040
1099-B Net (5 sales)
-$76.53
ST: -$0.03 | LT: -$76.50
| Security | Term | Acquired | Sold | Cost Basis | Proceeds | Wash Adj. | G/L |
|---|---|---|---|---|---|---|---|
| Avangrid Inc. | Short | — | 2024-12-23 | $0.20 | $0.20 | — | $0.00 |
| Avangrid Inc. | Long | — | 2024-12-23 | $5.24 | $4.01 | — | -$1.23 |
| Global X Cannabis ETF | Short | — | 2024-02-23 | $0.13 | $0.10 | — | -$0.03 |
| Global X Cannabis ETF | Long | — | 2024-02-23 | $30.68 | $1.84 | — | -$28.84 |
| AXS Cannabis ETF | Long | — | 2024-02-28 | $51.45 | $5.02 | — | -$46.43 |
| Net realized: | $87.70 | $11.17 | -$76.53 | ||||
2025 · Account •••••••••• · Robinhood Markets Inc.
Ordinary Dividends
+$20.11
$18.52 qualified · $0.48 return of capital
Cash Liq. Distribution
$0.82
May be return of capital — CPA verify
Foreign Tax Paid
$0.29
Credit on Form 1040
1099-B Net (6 sales)
+$23.77
All LT · $0.09 wash sale adj (NEXTRA)
| Security | Term | Acquired | Sold | Cost Basis | Proceeds | Wash Adj. | G/L |
|---|---|---|---|---|---|---|---|
| Apple Inc. | Long | 2021-01-29 | 2025-09-22 | $6.78 | $13.00 | — | +$6.22 |
| NextEra Energy Inc. | Long | 2021-01-27 | 2025-09-22 | $10.43 | $9.18 | +$0.09 | -$1.16 |
| OptiNose Inc. | Long | 2021-02-09 | 2025-05-22 | $9.42 | $1.20 | — | -$8.22 |
| Primerica Inc. | Long | — | 2025-09-23 | $54.17 | $106.99 | — | +$52.82 |
| Tesla Inc. | Long | 2021-01-29 | 2025-09-22 | $6.81 | $11.10 | — | +$4.29 |
| Chrome Holdings Co. | Long | — | 2025-12-08 | $30.18 | $0.00 | — | -$30.18 |
| Net realized: | $117.79 | $141.47 | +$23.77 | ||||
⚠ Chrome Holdings Co. — sold for $0.00 proceeds on 2025-12-08. Likely became worthless or was delisted. May qualify for worthless security treatment under IRS §165(g). CPA should confirm whether this needs Schedule D vs. a separate statement. Also note: Chrome Holding Co acquired date not shown — may indicate non-covered security (basis not reported to IRS).
⚠ NextEra Energy wash sale ($0.09): $0.09 of the loss was disallowed — you or a spouse repurchased the same security within the 30-day window. The disallowed amount is added to the cost basis of the replacement shares. Verify timing with CPA.
Tax Loss Harvesting — Robinhood Deep Losses
Overview
The following Robinhood positions are currently held at deep unrealized losses — mostly cannabis sector, early clean energy, and speculative plays from 2020–2022. Selling them in 2026 would generate approximately ~$1,200 in capital losses that can be used to offset gains or deducted up to $3,000/yr against ordinary income (with unlimited carryforward). Most positions have been held >1 year — these would be long-term capital losses.
Est. Total Harvestable Loss
~-$1,200
If all positions below are sold
Wash-Sale Warning
30-Day Rule
Do not repurchase the same or substantially identical security within 30 days before or after selling
$3K/Year Deduction
+ Unlimited Carryforward
Losses exceeding gains can offset $3K ordinary income per year; rest carries forward indefinitely
| Symbol | Name | % Change | Current Equity | Est. Unrealized Loss | Hold Period | Type |
|---|---|---|---|---|---|---|
| FUVV | Futureland Corp | -100% | $0.00 | ~-$622.80 | 2021+ · LT | ⚠ May be unsaleable ($0.0001/sh) |
| PLUG | Plug Power | -96% | $2.41 | ~-$64.29 | 2020–21 · LT | Sell candidate |
| BYND | Beyond Meat | -99.65% | $0.15 | ~-$42.87 | 2021 · LT | Sell candidate |
| CGC | Canopy Growth | -99.76% | $0.10 | ~-$42.48 | 2021 · LT | Sell candidate |
| HAIN | Hain Celestial | -98% | $0.83 | ~-$40.55 | 2021 · LT | Sell candidate |
| CMPS | Compass Pathways | -86.87% | $5.81 | ~-$38.44 | 2021 · LT | Sell candidate |
| MSTR | Strategy Inc. | -62.43% | $22.84 | ~-$37.96 | 2021 · LT | Sell candidate |
| SMG | Scotts Miracle-Gro | -67.79% | $15.63 | ~-$32.88 | 2021 · LT | Sell candidate |
| CMCSA | Comcast | -42.95% | $32.45 | ~-$24.43 | 2021 · LT | Monitor — still pays dividends ($1.45/yr) |
| FCEL | FuelCell Energy | -99.06% | $0.22 | ~-$23.26 | 2021 · LT | Sell candidate |
| MSOS | US Cannabis ETF | -91.42% | $1.93 | ~-$20.50 | 2021 · LT | Sell candidate |
| YOLO | Cannabis ETF | -86.54% | $3.00 | ~-$19.25 | 2021 · LT | Sell candidate |
| ICLN | iShares Clean Energy | -39.26% | $29.06 | ~-$18.82 | 2021 · LT | Consider — pays dividends |
| ENPH | Enphase Energy | -81.07% | $3.49 | ~-$14.94 | 2021 · LT | Sell candidate |
| GAIA | Gaia | -73.17% | $5.12 | ~-$13.96 | 2021 · LT | Sell candidate |
| ACB | Aurora Cannabis | -97.27% | $0.34 | ~-$12.21 | 2021 · LT | Sell candidate |
| PYPL | PayPal | -82.85% | $2.28 | ~-$11.01 | 2021 · LT | Evaluate recovery potential |
| GRWG | GrowGeneration | -98.31% | $0.16 | ~-$9.52 | 2021 · LT | Sell candidate |
| SNDL | SNDL | -88% | $1.31 | ~-$9.64 | 2021 · LT | Sell candidate |
| VFF | Village Farms | -76.99% | $2.89 | ~-$9.67 | 2021 · LT | Sell candidate |
| HYFM | Hydrofarm | -99.88% | $0.01 | ~-$8.19 | 2021 · LT | Sell candidate |
| NEPTF | Neptune Wellness | -100% | $0.00 | ~-$7.76 | 2021 · LT | May already be worthless/delisted |
| RUN | Sunrun | -81.78% | $1.35 | ~-$6.05 | 2021 · LT | Sell candidate |
| + TLRY, OGI, MJ, CNBS, PSIL, HELP, BLNK, ZG, XIFR, WPRT, TOKE, IGC (~-$55 combined) | ~-$55 | |||||
Estimated total harvestable loss (excl. FUVV/NEPTF which may be unsaleable):
~-$540 to -$580
Including FUVV if saleable:
~-$1,150 to -$1,200
Before You Sell — Key Rules
- ⚠ Wash-sale rule (IRS §1091): Loss is disallowed if you buy the same or "substantially identical" security within 30 days before or after selling. ETFs tracking the same index may qualify.
- ⚠ Long-term vs. short-term: Confirm holding period on each position with Robinhood 1099 — positions acquired in 2020–2022 are LT, but verify shares bought at different times (fractional DCA).
- ⚠ Worthless securities: FUVV, NEPTF may qualify as worthless for tax purposes under IRS §165(g). CPA should advise — may allow you to claim the loss without selling.
- ⚠ Net capital loss limit: Only $3,000/year can offset ordinary income. If 2026 futures gains (+$1,112 YTD) offset losses first, remaining losses carry forward.
Document Checklist
2024 — What You Need
-
BTCC CSV export (Dec 17–31 2024)Available —
data/imports/2026/03-Mar/btcc-orders_... -
BTCC official account statement (PDF)Download from BTCC portal — cross-reference CSV figures
-
Robinhood 1099-B (2024)Received Apr 5, 2026 — 5 sales, net -$76.53 (ST -$0.03, LT -$76.50). Avangrid + cannabis ETF liquidations. See detail section.
-
CoinLedger — process 2024 transactionsUpload CSV to CoinLedger.io to compute staking income + realized gains. High priority — 2020–2024 staking income may be significant.
-
Robinhood dividend records (2024: $26.19 ordinary / $16.48 qualified)From official 1099-DIV. Also: $0.25 interest (1099-INT), $1.12 return of capital (non-taxable), $0.28 foreign tax paid.
2025 — What You Need
-
BTCC CSV (2025 trades)Available in imports — ~-$82 net
-
PocketOption history (May–Dec 2025)
PocketOption_export_history_as-of_20260326.xlsx— -$151.62 -
Robinhood 1099-B (2025)Received Apr 5, 2026 — 6 sales, net +$23.77 (all LT). PRIMERICA +$52.82 offsets OptiNose, Chrome Holdings, NextEra losses. $0.09 wash sale on NextEra. See detail section.
-
CoinLedger — process 2025 transactionsCSV has 2020–2025 data. Process through CoinLedger.io.
-
Robinhood dividend records (2025: $20.11 ordinary / $18.52 qualified)From official 1099-DIV. Also: $0.48 return of capital, $0.82 cash liquidation distribution (CPA verify), $0.29 foreign tax paid.
2026 — Tracking Live
-
BTCC 2026 YTD (-$27.50 thru Mar 26)Available in imports
-
Robinhood MCP connected (Apr 5, 2026)Live position + dividend tracking
-
Apex/TPT Tradovate exportsPull monthly as trades occur
-
Tax loss harvesting — Robinhood~$540–1,200 in potential 2026 losses. Confirm with CPA before selling.
CPA Priority Questions
1. BTCC Perpetual Futures — Section 1256 or Ordinary Capital Loss?
Section 1256 contracts get favorable 60% long-term / 40% short-term treatment. BTCC is a foreign exchange — may or may not qualify. ~-$2,224 all-time at stake. If Section 1256 applies, net capital loss limit is $3K/yr but carryback 3 years is allowed.
2. December 2024 Forced Liquidation (~-$1,500+)
Exchange-initiated margin calls Dec 18–19 ET. Approximately -$1,500+ in forced closes. Does this have any special IRS treatment vs. voluntary sells? Document clearly for CPA review.
3. PocketOption — Gambling Loss or Capital Loss?
-$151.62 in 2025. Binary options on a foreign platform. May be treated as gambling losses (Schedule A, limited to gambling winnings) or as capital losses. The platform's jurisdiction matters. CPA needed.
4. CoinLedger Staking Income (2020–2025) — Taxable in Year Received
2,666 transactions including ~2,005 income events. Staking rewards are taxable as ordinary income at FMV at the time of receipt. 2021–2023 crypto prices were high — this may represent the largest tax liability in the entire profile. Highest-priority CPA item before filing any year.
5. FBAR Requirement (FinCEN 114)
BTCC (foreign) and PocketOption (foreign) are foreign financial accounts. If aggregate balance exceeded $10,000 USD at any point in 2024 or 2025, FBAR filing was required. Penalties for non-filing can be severe. Verify with CPA.
6. Worthless Securities — FUVV, NEPTF (IRS §165(g))
Stocks that became completely worthless during the tax year can be claimed as capital losses without selling. If FUVV ($622.80 cost basis) or NEPTF became worthless in 2024 or 2025, you may be able to claim those losses on the prior-year return. CPA should verify timing.
7. Robinhood Dividends — Qualified vs. Ordinary
~$20/yr in dividends. Most US stock dividends qualify for the lower qualified dividend rate (0%, 15%, or 20% depending on income bracket). ADR dividends (SSUMY, MIELY, CMPS) may have foreign withholding tax — check 1099-DIV Box 7 for credit.
Download Center
Filled and signed tax forms will be linked here as they are completed. Raw data exports available below.
2024 · Fortuna Summary
Realized P&L Report — 2024 (Fortuna)
⏳ In progress
2025 · Fortuna Summary
Realized P&L Report — 2025 (Fortuna)
⏳ In progress
2024 · Fortuna Detail
Trade-by-Trade Breakdown — 2024 (Fortuna)
⏳ In progress
2025 · Fortuna Detail
Trade-by-Trade Breakdown — 2025 (Fortuna)
⏳ In progress
2024 · Pending
Form 1040 + Schedule D (2024)
⏳ Not yet prepared
2025 · Pending
Form 1040 + Schedule D (2025)
⏳ Not yet prepared
2024 · Pending
FinCEN 114 (FBAR 2024)
⏳ CPA review needed
2025 · Pending
FinCEN 114 (FBAR 2025)
⏳ CPA review needed
Immediate Action Plan
- ✅ Robinhood 2024 & 2025 1099-B received — Official CSV + PDF loaded Apr 5, 2026. 2024: -$76.53 net (cannabis ETF liquidations). 2025: +$23.77 net (PRIMERICA gain offsets losses). See 1099 detail section above.
- Process CoinLedger CSV through CoinLedger.io — Upload
CoinLedger_Transactions_as-of_20260326.csv. This will reveal the actual staking income tax liability for 2021–2025. - Download BTCC official PDF statements for 2024 and 2025 to cross-reference the CSV figures before handing to CPA.
- Engage a CPA with crypto experience — The BTCC Section 1256 question, staking income, and FBAR filing are complex. A crypto-savvy CPA is worth the cost here.
- Plan Robinhood tax-loss harvest for 2026 — Once unfiled years are handled, work with CPA to strategically sell the deep-loss positions in 2026 to generate carryforward losses, mindful of wash-sale rules.