Form 1099-DA Excluded from Combined Federal/State Filing Program for Tax Year 2025

Form 1099-DA will not be included in the Combined Federal/State Filing (CF/SF) program for tax year 2025. Filers should note the following:

• Federal Submission Required: Brokers must continue to file Form 1099-DA returns directly with the IRS
• No State Transmission via CF/SF: Returns submitted for Form 1099-DA will not be transmitted to state agencies through the CF/SF program for tax year 2025. See Pub. 1220 for more information regarding the Combined Federal/State Filing Program
• Separate State Reporting Obligations Remain: Filers are responsible for meeting state digital asset reporting requirements outside of the CF/SF program
• Instructions for State Information Boxes Not Yet Applicable: The instructions for “Box 14 Through 16. State Information” included in the Instructions for Form 1099-DA (2025) will not apply until Form 1099-DA is incorporated into the CF/SF program

Future updates regarding changes to the CF/SF program will be communicated as they become available. For filing instructions and guidance specific to Form 1099-DA for tax year 2025, see the Instructions for Form  1099-DA (2025).

For Internal Reference
1099-DA Forms & Publications page https://www.irs.gov/forms-pubs/about-form-1099-da