Moltline TaxLots

Normalise an exchange CSV export into the canonical ledger rows. FREE. Supports the Coinbase transaction-history export (Transaction Type / Asset / Quantity Transacted columns), the Kraken ledgers export (txid / refid / type / asset / amount / fee) and a generic CSV with the canonical columns ts, type, asset, qty, fiat_value, fee_qty, fee_asset, fee_fiat, counter_asset, counter_qty, account, id. Typical input {"csv_text": "...", "source_hint": "coinbase"} returns {"rows": [...], "detected": "coinbase", "unrecognised": [...], "warnings": [...]}. Rows it cannot read are returned under unrecognised with the reason, never dropped silently. In every row qty is the whole amount that entered or left the account; when a fee was paid in the same asset, fee_qty is the part of qty that was the fee. Use before ledger_lint and build_lots. Not for other exchanges: convert those to the generic columns first. Errors: on invalid, missing, or malformed input this tool never raises a protocol error — it returns {"error": "<what is wrong and how to fix it>"} (for example {"error": "csv_text must be the CSV file contents"}). Every call is read-only and idempotent, so after correcting the input it is always safe to retry.

{
  "type": "object",
  "properties": {
    "csv_text": {
      "type": "string",
      "description": "the CSV file contents (up to 2 MB)."
    },
    "source_hint": {
      "default": "",
      "type": "string",
      "description": "coinbase, kraken or generic; empty to detect from the header."
    },
    "account": {
      "default": "",
      "type": "string",
      "description": "account label to stamp on every row (defaults to the source name)."
    }
  },
  "required": [
    "csv_text"
  ],
  "additionalProperties": false
}

{
  "type": "object",
  "additionalProperties": true
}

Find the problems that break a lot build: missing values, duplicates, negative balances. FREE. Typical input {"ledger": <rows from parse_transactions>} returns {"issues": [{"severity": "error", "row": "cb12", "issue": "sell of 0.5 BTC exceeds balance 0.2 in account coinbase"}], "balances": {"coinbase": {"BTC": "0.2"}}, "counts": {...}}. Balances are running quantities per account and asset in time order, ignoring transfers' fiat values. Use after parse_transactions and before build_lots. Not a tax check: it checks the ledger's arithmetic consistency only. Errors: on invalid, missing, or malformed input this tool never raises a protocol error — it returns {"error": "<what is wrong and how to fix it>"}. Every call is read-only and idempotent, so after correcting the input it is always safe to retry.

{
  "type": "object",
  "properties": {
    "ledger": {
      "items": {
        "additionalProperties": true,
        "type": "object"
      },
      "type": "array",
      "description": "canonical rows (ts, type, asset, qty, fiat_value, fees, account...)."
    }
  },
  "required": [
    "ledger"
  ],
  "additionalProperties": false
}

{
  "type": "object",
  "additionalProperties": true
}

Pair withdrawals with the deposits that received them between your own accounts. FREE. Typical input {"ledger": <rows>, "window_minutes": 1440} returns {"pairs": [{"out": "kr91", "in": "cb14", "asset": "BTC", "from": "kraken", "to": "coinbase", "network_fee": "0.0001", "minutes": 42.0}], "unmatched": {"transfer_out": [...], "transfer_in": [...]}}. A pair needs the same asset, a different account, the deposit inside the window after the withdrawal, and a quantity within tolerance_pct of the amount sent net of the fee. Use before build_lots so basis and holding period move with the coins instead of being treated as a sale. Not for transfers to third parties: those stay unmatched and should be typed gift_out or sell. Errors: on invalid, missing, or malformed input this tool never raises a protocol error — it returns {"error": "<what is wrong and how to fix it>"}. Every call is read-only and idempotent, so after correcting the input it is always safe to retry.

{
  "type": "object",
  "properties": {
    "ledger": {
      "items": {
        "additionalProperties": true,
        "type": "object"
      },
      "type": "array",
      "description": "canonical rows."
    },
    "window_minutes": {
      "default": 1440,
      "maximum": 20160,
      "minimum": 1,
      "type": "integer",
      "description": "how long after the withdrawal the deposit may land (default one day)."
    },
    "tolerance_pct": {
      "default": 1,
      "maximum": 25,
      "minimum": 0,
      "type": "number",
      "description": "allowed quantity difference in percent after the fee (default 1)."
    }
  },
  "required": [
    "ledger"
  ],
  "additionalProperties": false
}

{
  "type": "object",
  "additionalProperties": true
}

Build the lot inventory per account and every disposal with basis, gain and holding period. PREMIUM (license). Methods: fifo (the default rule when no specific identification is made, Treas. Reg. 1.1012-1(j)), lifo, hifo, or specific_id via a row's specific_lots {lot_id: qty}. Typical input {"ledger": <rows>, "method": "hifo", "transfers": <pairs from match_transfers>} returns {"disposals": [{"row": "cb9", "asset": "BTC", "qty": "0.5", "proceeds": "31000.00", "basis": "20000.00", "gain": "11000.00", "term": "long", ...}], "open_lots": [...], "summary": {"short_term": {...}, "long_term": {...}}}. Fees: a cash purchase's fee joins basis; a sale's or exchange's fee reduces the amount realized (1.1001-7); a network fee paid in the transferred asset is a disposal of those units (transfer_fee_policy dispose) unless you choose ignore. Transfers between your own accounts move lots with their basis and acquisition date. Use once ledger_lint reports no errors. Not tax advice: it applies the stated rules to your rows and shows its work. Errors: on invalid, missing, or malformed input this tool never raises a protocol error — it returns {"error": "<what is wrong and how to fix it>"} (for example {"error": "method must be fifo, lifo, hifo or specific_id"}). Every call is read-only and idempotent, so after correcting the input it is always safe to retry.

{
  "type": "object",
  "properties": {
    "ledger": {
      "items": {
        "additionalProperties": true,
        "type": "object"
      },
      "type": "array",
      "description": "canonical rows."
    },
    "method": {
      "default": "fifo",
      "type": "string",
      "description": "fifo, lifo, hifo or specific_id (rows without specific_lots fall back to fifo)."
    },
    "transfers": {
      "default": [],
      "items": {
        "additionalProperties": true,
        "type": "object"
      },
      "type": "array",
      "description": "pairs from match_transfers ({\"out\": id, \"in\": id, ...}); empty to auto-match with the defaults."
    },
    "on_missing_lots": {
      "default": "error",
      "type": "string",
      "description": "error (default), or zero_basis for lenient mode - disposals beyond the lots held get zero basis and unmatched transfer_out rows simply leave the inventory, each flagged."
    },
    "transfer_fee_policy": {
      "default": "dispose",
      "type": "string",
      "description": "dispose (default) or ignore for network fees paid in the transferred asset."
    },
    "tax_year": {
      "default": 0,
      "maximum": 2100,
      "minimum": 2009,
      "type": "integer",
      "description": "when set, only disposals in that calendar year are returned (the inventory still runs from the start)."
    }
  },
  "required": [
    "ledger"
  ],
  "additionalProperties": false
}

{
  "type": "object",
  "additionalProperties": true
}

Lay the disposals out as Form 8949 rows with box categories and totals. PREMIUM (license). Typical input {"disposals": <from build_lots>, "tax_year": 2026, "default_reporting": "proceeds_only"} returns {"part_i": {"B": [rows]}, "part_ii": {"E": [rows]}, "totals": {...}}. Columns follow the form: description (a), date acquired (b), date sold (c), proceeds (d), cost or other basis (e), code (f), adjustment (g), gain or loss (h). Box: A/D when the broker reported proceeds and basis, B/E when proceeds only, C/F when no broker form - set per row in reporting {row_id: value} or for all rows with default_reporting. Use to draft the schedule from computed disposals. Not a filing: check the current form instructions. Errors: on invalid, missing, or malformed input this tool never raises a protocol error — it returns {"error": "<what is wrong and how to fix it>"} (for example {"error": "disposals must be a non-empty list from build_lots"}). Every call is read-only and idempotent, so after correcting the input it is always safe to retry.

{
  "type": "object",
  "properties": {
    "disposals": {
      "items": {
        "additionalProperties": true,
        "type": "object"
      },
      "type": "array",
      "description": "rows from build_lots."
    },
    "tax_year": {
      "maximum": 2100,
      "minimum": 2009,
      "type": "integer",
      "description": "the calendar year of the disposals to include."
    },
    "reporting": {
      "additionalProperties": true,
      "default": {},
      "type": "object",
      "description": "per-row override: proceeds_and_basis, proceeds_only or none."
    },
    "default_reporting": {
      "default": "none",
      "type": "string",
      "description": "proceeds_and_basis, proceeds_only or none (default)."
    },
    "whole_dollars": {
      "default": false,
      "type": "boolean",
      "description": "round each row to whole dollars as the form permits."
    }
  },
  "required": [
    "disposals",
    "tax_year"
  ],
  "additionalProperties": false
}

{
  "type": "object",
  "additionalProperties": true
}

Diff the broker's 1099-DA lines against the computed disposals. PREMIUM (license). Typical input {"disposals": <from build_lots>, "form_rows": [{"asset": "BTC", "date_sold": "2026-03-04", "qty": "0.5", "proceeds": "31000", "basis": "", "account": "coinbase"}]} returns {"matched": [...], "broker_missing_basis": [...], "basis_mismatch": [...], "proceeds_mismatch": [...], "unmatched_form_rows": [...], "unmatched_disposals": [...]}. A line matches a disposal on the same account (when given), asset and sale date with quantity and proceeds inside the tolerances; several lots sold in one order are summed first. Use when the form arrives and the basis column is blank for coins that came from your own wallet. Not a substitute for the broker's statement. Errors: on invalid, missing, or malformed input this tool never raises a protocol error — it returns {"error": "<what is wrong and how to fix it>"} (for example {"error": "disposals must be a non-empty list from build_lots"}). Every call is read-only and idempotent, so after correcting the input it is always safe to retry.

{
  "type": "object",
  "properties": {
    "disposals": {
      "items": {
        "additionalProperties": true,
        "type": "object"
      },
      "type": "array",
      "description": "rows from build_lots."
    },
    "form_rows": {
      "items": {
        "additionalProperties": true,
        "type": "object"
      },
      "type": "array",
      "description": "1099-DA lines: asset, date_sold, qty, proceeds, basis (may be blank), account (optional), id (optional)."
    },
    "qty_tolerance_pct": {
      "default": 0.5,
      "maximum": 10,
      "minimum": 0,
      "type": "number",
      "description": "allowed quantity difference in percent (default 0.5)."
    },
    "money_tolerance": {
      "default": 1,
      "maximum": 1000,
      "minimum": 0,
      "type": "number",
      "description": "allowed proceeds/basis difference in fiat units (default 1.00)."
    }
  },
  "required": [
    "disposals",
    "form_rows"
  ],
  "additionalProperties": false
}

{
  "type": "object",
  "additionalProperties": true
}

Flag loss disposals with a repurchase of the same asset inside the window. FREE. Typical input {"disposals": <from build_lots>, "acquisitions": [{"asset": "ETH", "ts": "2026-02-10T10:00:00Z", "qty": "2"}]} returns {"flags": [{"row": "cb7", "asset": "ETH", "loss": "-410.00", "repurchases": [...]}], "rule_status": "..."}. The 30-day window before and after the sale is the one IRC 1091 uses for stock or securities; as checked on the verification date that statute had not been extended to digital assets that are not securities, so the output is a heads-up for planning, not an adjustment. Use when reviewing loss harvesting. Not a determination that any rule applies. Errors: on invalid, missing, or malformed input this tool never raises a protocol error — it returns {"error": "<what is wrong and how to fix it>"} (for example {"error": "disposals and acquisitions must be lists"}). Every call is read-only and idempotent, so after correcting the input it is always safe to retry.

{
  "type": "object",
  "properties": {
    "disposals": {
      "items": {
        "additionalProperties": true,
        "type": "object"
      },
      "type": "array",
      "description": "rows from build_lots (uses asset, disposed_at, gain, row)."
    },
    "acquisitions": {
      "items": {
        "additionalProperties": true,
        "type": "object"
      },
      "type": "array",
      "description": "purchases/income rows with asset, ts, qty (ledger rows work as-is)."
    },
    "window_days": {
      "default": 30,
      "maximum": 90,
      "minimum": 1,
      "type": "integer",
      "description": "days before and after the loss disposal to scan (default 30)."
    }
  },
  "required": [
    "disposals",
    "acquisitions"
  ],
  "additionalProperties": false
}

{
  "type": "object",
  "additionalProperties": true
}

Impermanent loss, hold-vs-pool value and basis split for a two-asset constant-product pool. FREE. Typical input {"deposit": {"asset_a": "ETH", "qty_a": "1", "price_a": "2000", "asset_b": "USDC", "qty_b": "2000", "price_b": "1"}, "current_prices": {"ETH": "3000", "USDC": "1"}} returns {"il_pct": "-2.02", "hold_value": "5000.00", "pool_value": "4898.98", "deposit_value": "4000.00", "basis_split": {...}}. The pool value assumes x*y=k with no fees; add fees_earned_fiat to see the net. The basis split is the deposit's fiat value at deposit, allocated by each side's share, which is the arithmetic a lot engine needs if the LP position is treated as one asset. Use for DeFi position reviews. Not a determination of whether the deposit is a taxable exchange. Errors: on invalid, missing, or malformed input this tool never raises a protocol error — it returns {"error": "<what is wrong and how to fix it>"} (for example {"error": "deposit and current_prices must be objects"}). Every call is read-only and idempotent, so after correcting the input it is always safe to retry.

{
  "type": "object",
  "properties": {
    "deposit": {
      "additionalProperties": true,
      "type": "object",
      "description": "asset_a, qty_a, price_a, asset_b, qty_b, price_b at the time of deposit."
    },
    "current_prices": {
      "additionalProperties": true,
      "type": "object",
      "description": "{asset: price} for both assets now."
    },
    "fees_earned_fiat": {
      "default": 0,
      "minimum": 0,
      "type": "number",
      "description": "fees accrued to the position, in fiat."
    }
  },
  "required": [
    "deposit",
    "current_prices"
  ],
  "additionalProperties": false
}

{
  "type": "object",
  "additionalProperties": true
}