Your Form 8949 matching your 1099-DA is one check. It’s not “the only test.” The 1099-DA doesn’t see DeFi. It doesn’t see self-custody. It doesn’t see bridges. It doesn’t report cost basis for anything you bought before 2026. If your entire strategy is matching the two forms,

You bought $500 of $BTC every month in 2024. 12 buys. $6,000 total invested. BTC is up 50% from January 2024. Your app shows +50%. But your January buy has had 12 months of growth. Your December buy has had 1 month. Your actual return on the $6,000 you put in is closer to 25%.