Cost Basis HIFO Calculator

Calculate your cryptocurrency cost basis using the HIFO (Highest-In-First-Out) method. Highest cost purchases are sold first to minimize gains.

Purchase History

Lot #1
$
Lot #2
$
Lot #3
$

Sale Details

$

HIFO Benefit: Sells your highest-cost coins first, minimizing your taxable gain (or maximizing your loss).

Total Loss (HIFO)

-$500

Cost Basis: $17,300 (Highest first)

💵Sale Proceeds
$16,800
📊Cost Basis
$17,300
📈Avg Cost/Unit
$43,250
💰Tax Savings
$700

Lots Used (HIFO Order - Highest First)

2023-06-20Long-term
0.3000 @ $45,000
Cost: $13,500
2024-02-10Short-term
0.1000 @ $38,000
Cost: $3,800

Method Comparison

HIFO Gain/Loss-$500
FIFO Gain/Loss$8,800
LIFO Gain/Loss$200
HIFO AdvantageLowest taxable gain

Note: HIFO requires specific lot identification and may need to be elected with your tax preparer. It provides the lowest taxable gain when selling at a profit by using your highest cost purchases first.