It depends. Gross sales must match as a grand total to the 1099-B. As long as you have your documentation on the cost basis, holding periods, etc., you should report your gains and losses accordingly. You are required to use FIFO if you do not specifically state and track the sales. Your 1099-B may not record basis and even if does, it's not always accurate.
If you have a 1099-B it's quite likely Box (B) will be used because the company reporting the sales may not know your full cost basis when it comes to crypto or digital assets (most common for this new platform). As an example, if you move it location two will not know the history of location one, if you know what I mean. It's like a brokerage in that if you keep all of your investments in one place, they know the history of your cost basis. If you move all of your investments to a different brokerage, they will know the cost basis history going forward but will not know anything before the day they received it.
It's important to note that if any crypto asset was not purchased there could be different ways it must be reported. The following link will provide details.
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