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Form 1099-DA, Digital Asset Proceeds From Broker Transactions, is used by brokers to report proceeds from (and in some cases, basis for) digital asset dispositions to you and the IRS.
Whether or not you receive a Form 1099-DA, you must report all income, gains and losses from digital asset transactions on your federal income tax return.
On this page
- Who sends Form 1099-DA
- Who gets Form 1099-DA
- What to do with Form 1099-DA
- If you get a Form 1099-DA when you shouldn't have
- If your Form 1099-DA has incorrect information
Who sends Form 1099-DA
Brokers must report gross proceeds from (and in some cases, basis for) sales or dispositions of digital assets to you and the IRS on Form 1099-DA.
For 2025, the Form 1099-DA filing requirements generally apply to U.S. brokers. This means that taxpayers transacting with foreign brokers, such as exchanges based outside the United States, may not receive a Form 1099-DA from that foreign broker. Any taxable transactions using foreign brokers must still be reported on your tax return.
Who gets Form 1099-DA
You’ll get a Form 1099-DA if you used a broker to affect any of the following transactions:
Disposed, sold, exchanged or transferred ownership of digital assets:
- For another digital asset
- For U.S. dollars or other currency
- In exchange or trade for property, goods or services in any amount
- To pay for broker transaction costs with digital assets
What to do with Form 1099-DA
Use the form and your other records to report your income on your tax return.
You must calculate basis before you file your tax return.
If you get a Form 1099-DA when you shouldn't have
- Contact the issuer immediately – see "Filer" on the top left corner of Form 1099-DA to find out the name and contact information of the issuer.
- Keep a copy of the original form and all correspondence with the issuer for your records.
- Don't wait to file your taxes.
If your Form 1099-DA has incorrect information
- Request a corrected form from the issuer – see "Filer" on the top left corner of Form 1099-DA to find the name and contact information of the issuer.
- Keep a copy of the corrected Form 1099-DA with your records, along with any correspondence you have with the issuer Don't contact the IRS. We can't correct your Form 1099-DA.
- Don’t wait to file your taxes.
- Report income from the corrected Form 1099-DA on the appropriate tax return or schedule as you normally would.