Guide

Form 1099-DA explained

Form 1099-DA is the IRS information return brokers use for certain digital-asset sales. This page restates IRS pages and links the firms on this site that say they issue one. It is not tax advice.

What it reports

The IRS says Form 1099-DA reports digital asset proceeds from broker transactions. Its broker-reporting FAQ says this reporting is required for dispositions of digital assets in certain sale or exchange transactions beginning on or after January 1, 2025. The 2026 instructions say that for sales effected after 2025, brokers report gross proceeds, and basis reporting is mandatory for covered digital assets and voluntary for noncovered ones.

For the 2025 tax year, the IRS told taxpayers that brokers must send a copy of the same information they report to the IRS by February 17, 2026, and that most of those statements will not include basis. The IRS also says you report digital-asset income, gains, or losses whether or not you receive a Form 1099-DA, and that some decentralized-finance and foreign brokers are not required to file the form.

Why February 17, 2026 shows up so often

The IRS guide to information returns lists February 15 as the recipient due date for Form 1099-B, and says a due date that falls on a Saturday, Sunday, or legal holiday moves to the next business day. February 15, 2026 was a Sunday, and February 16, 2026 was Washington’s Birthday. The IRS newsroom gives February 17, 2026 as the date brokers must send 2025 Form 1099-DA statements. A broker can still publish a later in-house date when it has an extension or is waiting on data. Those later dates are on each firm’s page, not assumed here.

Firms on this site that say they issue 1099-DA

Sources