Form 1099-DA - Digital Asset Transactions

What Form 1099-DA is

Form 1099-DA, Digital Asset Proceeds From Broker Transactions, is the information return digital asset brokers use to report sales and other dispositions of digital assets, such as cryptocurrency, stablecoins, and NFTs, to their customers and the IRS. This template is the 2026 Form 1099-DA, which reports transactions during calendar year 2026 and is filed in early 2027. It matches the version posted on IRS.gov as of October 2026. Transactions from 2025 are reported on the separate 2025 form.

According to the IRS summary of the final broker regulations, brokers must report gross proceeds for transactions on or after January 1, 2025, and basis on certain transactions on or after January 1, 2026. That makes 2026 the first year in which this form carries mandatory basis reporting for digital assets that are covered securities.

Who uses it

The form is filed by brokers, meaning businesses that stand ready to effect sales of digital assets for customers. The IRS says the final regulations apply to brokers that take possession of the assets being sold, such as custodial trading platforms, certain hosted wallet providers, digital asset kiosks, and certain payment processors. They do not include decentralized or non-custodial brokers that don't take possession of the assets.

If you are an individual investor, you don't prepare a 1099-DA yourself. You receive Copy B from your broker and use it, together with the Form 8949 and Schedule D instructions, to report your transactions. Reviewing a blank copy here can help you understand what each box on the form you received means.

Copies: what can be printed

The six-page PDF includes Copy A (for the IRS), Copy 1 (for the state tax department), Copy B (for the recipient), and Copy 2 (for the recipient's state return). The IRS says Copy A is provided for informational purposes only. It appears in red, but self-printed copies of Copy A are not scannable, and the IRS may impose a penalty for filing forms it can't scan. You may download and print Copy B and the other black copies to furnish to the recipient. File Copy A electronically, or on the official scannable form ordered at IRS.gov/orderforms. Filers with 10 or more information returns in total for the year generally must e-file, for example through IRIS.

What a broker needs before filling it out

• The filer's name, address, phone number, and TIN, and the customer's name, address, TIN, and account number
• For each sale: the Digital Token Identifier Foundation (DTIF) code, asset name, units, dates acquired and sold, proceeds, and cost or other basis
• Wash sale, accrued market discount, and transfer-in information where it applies
• The correct one-letter code for the "Applicable checkbox on Form 8949" field, per the Instructions for Form 1099-DA

How to fill it out online

Click "Fill Template Now," type into Copy B and any other copies you need, and download the PDF. The form has no signature line.

Filer and recipient information

Enter the filer's name, street address, room or suite number, city or town, state or province, country, ZIP or foreign postal code, and telephone number, followed by the filer's TIN, recipient's TIN, recipient's name and address, account number, and CUSIP number if applicable. Fill the "Applicable checkbox on Form 8949" field with the code from the instructions. Copy A also has VOID and CORRECTED boxes.

Boxes 1a to 1i: the transaction

1a Code for digital asset, 1b Name of digital asset, 1c Number of units, 1d Date acquired, 1e Date sold or disposed, 1f Proceeds, 1g Cost or other basis, 1h Accrued market discount, and 1i Wash sale loss disallowed.

Boxes 2 to 13: checkboxes and details

Box 2 is checked if basis was reported to the IRS. Box 3a shows whether gross or net proceeds were reported, and 3b whether proceeds came from a Qualified Opportunity Fund. Box 4 is federal income tax withheld. Boxes 5 to 9 flag a loss not allowed based on box 1f, short-term, long-term, or ordinary gain or loss, cash-only proceeds, reliance on customer-provided acquisition information, and a noncovered security. Box 11a to 11c cover aggregate reporting of qualifying stablecoins and specified NFTs, and 12a and 12b report units transferred in and the first transfer-in date. Boxes 10 and 13 are reserved for future use.

Boxes 14 to 16

State name, state identification number, and state tax withheld.

Deadlines and thresholds

Under the IRS General Instructions for Certain Information Returns, Form 1099-DA recipient statements are due by February 15, and Copy A is due February 28 on paper or March 31 if e-filed, moved to the next business day when a date falls on a weekend or holiday. The 1099-DA instructions include de minimis rules for optional reporting: $10,000 for sales of qualifying stablecoins and $600 for specified NFTs, applied to a customer's aggregate gross proceeds for the year.

Common mistakes

• Filing a self-printed Copy A with the IRS
• Using the 2026 form for 2025 transactions, or the reverse
• Leaving the Form 8949 code blank or using the wrong letter
• Entering basis but not checking box 2 when basis is reported to the IRS

For related forms, browse our IRS tax form templates.