If your Coinbase transaction was executed, and then reversed you would post it as a transaction. I expect the proceeds would match the cost bases. If the transaction was not executed, it is a non-event and there is no need to post it.
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What type of transaction though? Right now they are marked as "other". Should it be a deposit then?
It depends on what you sold in your Coinbase Card account to effect the transactions at issue. Because Coinbase Card works like a debit card, when you purchase items, Coinbase will sell your cryptocurrency, covert the proceeds to US dollars, and then remit the proceeds to the merchant. Refunds are credited back to your account in the form of US dollars and in an amount that equals the amount at the time of the transaction.
Did you sell cryptocurrency in connection with using your Coinbase Card? If yes, then you might have a gain or loss on the sale of that cryptocurrency. The fact that the money was refunded to you does not affect whether the sale of the cryptocurrency resulted in a gain or loss. Coinbase provides the following when you sell cryptocurrency using your Coinbase Card:
The IRS classifies cryptocurrency as “property” for tax purposes. This means that each time you use your card and sell cryptocurrency, you will be treated as having sold property in a taxable transaction.
Using your Coinbase card to make purchases is similar to selling your cryptocurrency on the Coinbase exchange. You will be required to report gains or losses from your use of the card on your tax return. So long as USDC trades at par with USD, the use of your card with USDC should not result in the recognition of a taxable gain or loss.
A Coinbase Card may also contain US dollars. If US dollars were used to effect the transactions at issue, and then were refunded back to you, there is nothing to report.