A tool for wallet balance proofs from the Ethereum blockchain
This post introduces a tool that reads the balances of an Ethereum wallet on the blockchain on a specific date. You can use the result as a verifiable record.
In many situations you need to prove what a wallet held on a specific date. Instead of screenshots, read the balances straight from the blockchain.
This post presents a tool that does exactly that for Ethereum. It returns the balances of ETH and ERC20 tokens on the day you pick, with block number and block hash as verifiable proof. You can save the result as a JSON file or print it as a PDF. The tool is free, and your lookups are not stored.
The tool
You enter a wallet address or an ENS name like name.eth and pick a date. The tool finds the last block before the end of that day, in the time zone you pick, and reads the balances in that block. The tool also has its own page at ilja.tax/tools/balance.
You can use the tool without signing up, one lookup per day. If you need more, feel free to contact me.
No sign-up, one lookup a day.
This tool as a page of its own, to bookmark and share: ilja.tax/tools/balance
When you need the balance
There are several situations in which a specific date is important for everyone who files taxes. Three such situations are:
- Wallet by wallet since 2025: Since January 1, 2025, basis is tracked per wallet and per account[1]. To allocate your basis from before 2025 to your wallets under the IRS safe harbor, your records must show how many units each wallet held as of January 1, 2025[1]. The IRS defines that moment as immediately after the close of your day on December 31, 2024[1]. How the per-wallet rules work is explained in Using wallet transfers to save on taxes.
- Audits and unfiled years: When records are missing or several years are examined, the IRS manual recommends working out income from the change in net worth. Net worth is determined at the beginning and at the end of the year[2], and your wallet balances on those dates are part of it. For a year without a return, there is no time limit for assessing the tax[3]. The IRS normally pursues unfiled returns for no more than six years[4].
- Gifts: The amount of a gift is the value of the coins on the date of the gift[5]. The gift tax applies to transfers of digital assets[6]. Without records of the giver's basis, the receiver's basis is zero[7].
In general, it is always a good idea to check all your wallets for accuracy, so that there are no unpleasant surprises in your tax filings.
Sources and legal basis
[2] Internal Revenue Manual 4.10.4.5.7 and 4.10.4.5.7.2: net worth method and when it is used
[3] 26 U.S.C. § 6501(c)(3): no return, tax may be assessed at any time
[4] Internal Revenue Manual 1.2.1.6.18, Policy Statement 5-133: enforcement of delinquent returns
[5] 26 U.S.C. § 2512(a): value of a gift at the date of the gift
[6] Instructions for Form 709 (2025): the gift tax applies to transfers of digital assets
[8] Post “Using wallet transfers to save on taxes” (ilja.tax): wallet-by-wallet accounting
Law as of September 2026. Chain data covers Ethereum mainnet.
More wallets, more years
If you need records for other blockchains, you are welcome to contact me at any time. On request, I also carry out the complete tax calculation, across several years and despite missing data, so that you are prepared for any question from the IRS.
