Airdrop Income
Calculate airdrop income and per-token basis from supplied fair value.
Description
An airdrop-income scenario values received tokens at a supplied unit price.
An airdrop-income scenario values received tokens at a supplied unit price. Net value subtracts claim costs while per-token basis uses gross value.1
Calculate airdrop income and per-token basis from supplied fair value.
When to use Airdrop Income
Use this tool to calculate airdrop income and per-token basis from supplied fair value.
Choose the specific arithmetic or checklist scenario and establish its input amounts, dates, rates and criteria from the applicable records. Keep currencies, periods and jurisdictions consistent; review the tool-specific assumptions before interpreting the result.
How to use Airdrop Income and understand its results
- Choose the specific arithmetic or checklist scenario and establish its input amounts, dates, rates and criteria from the applicable records. Keep currencies, periods and jurisdictions consistent; review the tool-specific assumptions before interpreting the result.
- Enter tokensReceived, fairValuePerToken, claimingCosts using the field table and calculation rules, then run the tool.
- Read grossIncome, netIncome, basisPerToken. The explanation below defines the units, signs, ordering and any flags or placeholder values.
- If the tool reports an input issue, correct the values and run it again. Apply the stated assumptions when interpreting a successfully returned result.
| Input field | Meaning | Value type; see rules below | Requirement |
|---|---|---|---|
| tokensReceived | Tokens received | number; minimum: 0 | Required |
| fairValuePerToken | Fair value per token | number; minimum: 0 | Required |
| claimingCosts | Claiming costs | number; minimum: 0 | Required |
Enter strictly positive tokens and nonnegative unit value/claim costs. Return gross income, signed net income and per-token basis equal to gross value divided by tokens. Claim costs do not increase that basis.
gross=tokens×unitValue; net=gross−claimCosts; basisPerToken=gross/tokens Units, indexing, boundary conditions and exceptional cases are defined in the calculation rules above.
| Output field | Meaning | Value type |
|---|---|---|
| grossIncome | Gross airdrop income | number; minimum: 0 |
| netIncome | Net income after costs | number |
| basisPerToken | Basis per token | number; minimum: 0 |
{
"input": {
"tokensReceived": 10,
"fairValuePerToken": 5,
"claimingCosts": 10
},
"output": {
"grossIncome": 50,
"netIncome": 40,
"basisPerToken": 5
}
}Limitations and assumptions
Recognition timing, control, valuation and deduction eligibility are assumptions. The tool does not determine legal income or basis treatment for an actual airdrop.
Numeric inputs must be finite. Follow the calculation-specific rules for overflow, underflow and exceptional cases. Missing required fields, extra fields, wrong value types and violations of the calculation rules are input errors.
Alternative or Complementary methods
Use Staking Income: Estimate net staking income and tax using caller-supplied values and rate. For a complementary task, use Hard-Fork Basis Split: Allocate original basis between hard-fork assets by supplied fair values.
References
-
Airdrop Income — tool.io
Similar or alternative tools
- Staking Income
Estimate net staking income and tax using caller-supplied values and rate.
- Hard-Fork Basis Split
Allocate original basis between hard-fork assets by supplied fair values.