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Core concepts

What is not a sale

Most of what happens to a self-custodied position is not a taxable disposal. Treating it as one invents gains you never had.

A generic crypto tax tool sees a token leave your address and books a disposal. For tokenized stocks that is wrong more often than it is right, because the position spends most of its life moving between places you control.

#The rules Accuren applies

EventDisposal?What happens
Transfer between your own labelled addressesNoBasis carried, acquisition date unchanged
Posting as loan collateralNoBasis carried, position flagged encumbered
Withdrawing that collateralNoFlag cleared
Bridging to another chainNoBasis carried across
Wrapping / unwrappingNoBasis carried
Entering a liquidity poolUsually yesBasis split across the pool assets
Swapping for another tokenYesRealised, new lot opened
Liquidation of collateralYesRealised at the liquidation price
Redemption for cashYesUsually the largest event you will have

It costs you in both directions

Calling a transfer a sale invents a gain. Calling a swap a transfer hides one. The first overpays; the second is the one that gets found.

#How the call is made

  1. Counterparty. Is the destination one of your labelled addresses, a known lending contract, a known bridge, or a pool?
  2. Shape. Did anything come back in the same transaction, and was it economically the same asset?
  3. Control. Do you still direct the position — collateral you can withdraw is still yours.
  4. Fallback. Anything unmatched is labeled by the model, flagged ai_labeled, and surfaced for confirmation.

Label your own addresses

The self-transfer rule only works for addresses Accuren knows are yours. An unlabelled address of your own is indistinguishable from a stranger's.

#Overriding a call

bash
curl -X PATCH https://api.accuren.xyz/v1/events/evt_9f21 \
  -H "Authorization: Bearer $ACCUREN_API_KEY" \
  -d '{ "disposal": false, "reason": "self_transfer", "note": "moved to new hardware wallet" }'

Overrides are kept with the event, carried into every export, and shown to your accountant with the reason attached — so a human decision stays visible as a human decision.

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