Celsius distributions

When an investment becomes worthless (or almost worthless in this case) you can take the loss as soon as you are certain that it is done.  Sometimes that means the court case finishes or you get a report in the mail.  In your case that means you received a final settlement and you're done.  

So what you will need to do in this case is figure out the value of what you had in Celcius (not what it was worth, what you actually paid for it).  And then you will enter the transactions as -

Date purchased - actual purchase date

Amount paid - what you actually paid for the crypto

Date sold - the date that you received the settlement

Amount sold - the value of the crypto you received on that date

You could lump it all in in one transaction and call it the Celsius settlement or you could do it in three s\transactions based on those three types of currency that you listed.  If you do it the second way then it sounds like two of them would have a profit and one would be a total loss which probably offsets everything.  But that's up to you.

Lastly, you'll be left with cryptocurrency that you'll be carrying forward.  That will have a purchase date of the date you received the settlement and a basis or cost equal to the amount you entered for it's value an the date that you received it.  That will be information to file away for when you sell it.

@alkaloid 

1.  Yes.  Since you haven't sold them yet assigning a value that follows them until you sell them is fine.

2.  That is exactly how I would figure out the value.

3. If you never received the money at Celcius and it was never actually added to your account then it can't be part of the basis of the currency.  If it never existed it can be ignored.

@michinori-kaneko