Airdrops without a cost: how we leave them marked
How Neural Systems Digital treats airdrops with missing fair-value notes inside a crypto tax gain estimate.
Airdrops arrive without invoices. Some clients want them valued at the first tradeable print; others prefer to leave cost at zero and accept a larger gain on later disposal. We do not choose that policy for you.
Our desk rule
If you supply a dated fair-value source (exchange print, reputable index close), we apply it. If you do not, the lot stays marked incomplete on the schedule. Incomplete is uncomfortable; invented is worse.
Before disposal
If you still hold the airdropped coins, decide the valuation approach before you sell a large portion. Changing method mid-year after several disposals forces a restatement of earlier lines in Smart Crypto Calculator PC.
Related reading
Pair this note with a cost basis method review if you expect multiple airdrops in the same tax year.