What is the best filler for cracks inside of a basement?
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Hydraulic cement.
The hardware store will have what you need. There is a compound that can be used.
If you are patching the walls in hopes of keeping out water it is far more complicated than simply smearing something over the crack. If there is no leak and this is just cosmetic, then believe it or not I have used acrylic caulk and rubbed it into the cracks with the heel of my hand till it is smooth. It expands and contracts and doesn't re-crack.