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Form 1099DA--2025: 1099-DA
IRS Form 1099-DA is used to report digital asset proceeds from broker transactions. Copy A provides informational data for the IRS, and it must be filed if you have 10 or more returns.
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IRS Form 1099DA--2025 - 1099-DA
IRS Form 1099-DA is used to report digital asset proceeds from broker transactions. Copy A provides informational data for the IRS, and it must be filed if you have 10 or more returns.
Risk Radar
Scan points- 1Do not print and file Copy A downloaded from this website; a penalty may be imposed for filing an unscannable copy.
- 2Filing Copy A downloaded from this website instead of a scannable version.
- 3Not checking the 'Yes' box next to the question on page 1 if you sold/exchanged assets.
- 4Failing to report gain when a corporation undergoes a change in control.
- 5Omitting the Recipient’s Taxpayer Identification Number (TIN) entirely.
Plain English
This form reports when someone sold, exchanged, or otherwise disposed of a financial interest in a digital asset through a broker. It details the amount earned (proceeds), what that asset was, and whether any taxes were withheld from the sale. Recipients generally use this information to file their annual tax return.
Submission Date
- Filing date: 2026-02-19 19:56:52
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when reporting digital asset proceeds from broker transactions (Copy B is used to furnish information to the IRS).
- Do not use it when you have fewer than 10 information returns to file, although e-filing is strongly encouraged.
- Check Form W-9 instead when furnishing your TIN to the filer and backup withholding may apply.
Form selector
Use this form or another form?
You are reporting a transaction involving a Qualified Opportunity Fund (QOF)
The proceeds reported in box 1f relate to a QOF investment.
✓ Check before you continue
You have more than one transaction being reported on the form
This indicates that multiple transactions are aggregated for reporting purposes.
✓ Check before you continue
The digital assets sold were specified NFTs and/or qualifying stablecoins
This confirms the asset type covered by the aggregate gross proceeds in box 1f.
✓ Check before you continue
Deadline or filing window
The source does not specify a general deadline date, but it strongly encourages e-filing if the filer has fewer than 10 information returns. For those with 10 or more returns, e-file is recommended to meet reporting requirements timely.
Checklist
What you need before filling it out
Box 1f
Aggregate gross proceeds from digital asset sales/exchanges/disposals · Form 1099-DA
Box 1g
Aggregate cost or other basis of the digital assets sold, exchanged, or otherwise disposed · Form 1099-DA
Box 4
Backup withholding amount · Form 1099-DA
Part O / General Instructions
Information regarding penalties for filing un-scannable Copy A · Current General Instructions (IRS.gov/Form1099)
Box 12a & Box 12b
Number of units transferred in / Transfer-in date · Form 1099-DA
Qualifying stablecoins/Specified NFTs check (Box 11a)
Confirmation that the assets meet criteria for reporting on this form · Form 1099-DA
Before you submit
- 1Copy B is completed with the Filer’s name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.
- 2The Filer's TIN and Recipient's TIN are entered correctly.
- 3Box 1f contains the aggregate gross proceeds from digital asset sales for the year.
- 4If applicable, Box 4 includes the backup withholding amount that must be reported as withheld income.
- 5State tax information (Boxes 14–16) is filled out if required by state/local filing requirements.
- 6If assets are specified NFTs, verify Box 11a is checked and Boxes 11b and 11c reflect the transaction count and first sale proceeds correctly.
- 7Ensure you have kept a copy of the completed Form 1099-DA for your records.
How to file this form
- 1Complete all required fields on Copy B of IRS Form 1099-DA, ensuring Filer and Recipient information is accurate.
- 2Determine if you must file e-file (if filing 10 or more returns); otherwise, prepare for paper submission.
- 3If filing on paper, use a scannable Copy A (or ensure your printed copy meets IRS scanning requirements).
- 4Mail the completed Form 1099-DA to the appropriate IRS address based on instructions (address not specified in excerpt, but required).
- 5Keep a copy of the filed Form 1099-DA for your personal records.
Known limitations
- 1Copy A of Form 1099-DA is for informational purposes only and cannot be printed from this website if it will be filed with the IRS.
- 2The amount reported in Box 11c does not include the gross proceeds from the first sale of any specified NFTs you created or minted.
- 3If Box 2 on Form 1099-DA is checked and no adjustment is required, the transaction may be reported directly on Schedule D (Form 1040).
- 4Box 6 may be blank if Box 9 is checked.
Field map
Compact field-by-field guide
Payer Info
1 items
Identifying information of the business or person making the payment.
Recipient Info
1 items
Identifying information of the person or entity receiving the payment.
Amounts
1 items
The payment amount subject to reporting for the applicable box category.
Withholding
1 items
Backup withholding amount if applicable.
Signatures
1 items
Name and phone number of the person to contact about this return.
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Fillable formOpen in Editor->The current edition of IRS Form 1099-DA is dated 20/25. The form directs users to www.irs.gov/Form1099DA for the latest information regarding any developments related to the form.
What changed or needs a fresh check
- Edition date — confirm it reads 20/25
- Official Title — confirm it reads '1099-DA'
- Filer's address requirement — confirm the form requires Filer’s name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. on Copy B.
- Copy A status — confirm that Copy A is provided for informational purposes only and is scannable (if printed officially).
- E-file threshold — confirm the form states you may be required to file e-file if you have 10 or more information returns.
Quick Facts
Downloads
After you file
- 1Keep a copy of Form 1099-DA after filing.
- 2If you file Copy A, ensure it is scannable to avoid potential penalties from the IRS.
- 3When filing with your state income tax return, use Copy 2 of Form 1099-DA when required.
- 4If you have 10 or more information returns to file, you may be required to file electronically (e-file).
- 5If errors occur, check the instructions for Schedule D (Form 1040) regarding adjustments.
Sources
- SRCInstructions p.1 — Copy A of Form 1099-DA is provided for informational purposes only.
- SRCInstructions p.1 — If you have 10 or more information returns to file, you may be required to file e-file.
- SRCInstructions p.2 — The form is titled 'Digital Asset Proceeds From Broker Transactions' and has Cat. No. 73567I.
- SRCInstructions p.4 — Copy B of Form 1099-DA is the version furnished as tax information to the IRS.
- SRCInstructions p.5 — Box 1g shows the aggregate cost or other basis of the digital assets sold, exchanged, or otherwise disposed.
- SRCInstructions p.6 — Copy 2 of Form 1099-DA is used to be filed with the recipient’s state income tax return, when required.
Common confusion points
Which copy should I use when filing?
Copy A is informational and must be scannable; Copy B or other copies are used to satisfy the requirement.
→ Use Copy B unless you have 10+ returns, then check e-file options.
When can Box 1g (Cost or basis) be blank?
It may be blank if Box 9 is checked, or if the digital assets were acquired prior to 2026 and Box 9 is checked.
→ If it's blank, determine your basis using your own books and records.
What does checking Box 7 mean?
Checking Box 7 means that only cash proceeds were received in the transaction.
→ Verify this applies if you received non-cash proceeds alongside cash.
If Box 9 is checked, what can be blank on Form 1099-DA?
Boxes 1d (Date acquired), 1g (Cost or basis), 1h (Accrued market discount), 1i (Wash sales loss disallowed), 2 (Basis reported to IRS), and 6 (Gain/loss boxes) may be blank.
→ Check Box 9 if the digital asset sold was a noncovered security.
What is the difference between checking Box 2 vs. not checking it?
Checking Box 2 means the basis in Box 1g has been reported to the IRS and either the short-term or long-term gain/loss box in Box 6 will be checked.
→ If you don't check Box 2, you must determine how the basis was handled.
If I use Copy 2, what information is required?
Copy 2 requires Filer’s name/address/TIN, Recipient’s name/address/TIN, Account number, CUSIP number, and details for each transaction (1a through 3b).
→ Ensure all fields listed on Copy 2 are populated.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Schedule D (Form 1040) instructions — These provide guidance on how to report transactions when Box 2 is checked and no adjustment is required.
Questions about IRS Form 1099DA--2025
What is IRS Form 1099DA--2025 used for?
This form reports when someone sold, exchanged, or otherwise disposed of a financial interest in a digital asset through a broker. It details the amount earned (proceeds), what that asset was, and whether any taxes were withheld from the sale. Recipients generally use this information to file their annual tax return.
Who must file IRS Form 1099DA--2025?
Recipient Brokers must report proceeds from digital asset dispositions on Form 1099-DA to you and the IRS. Additionally, a filer may be required to recognize gain if they own a corporation whose digital asset has had a reportable change in control or capital structure.
What information does IRS Form 1099DA--2025 require?
The form collects detailed information such as the Filer’s name/address (Part 2), Recipient’s TIN and address, the CUSIP number, and specific financial figures like Gross proceeds (Box 1f) and Cost or other basis (Box 1g). It also tracks whether the gain is Short-term or Long-term in Box 6.
When is IRS Form 1099DA--2025 due?
The source does not specify a filing deadline date for Form 1099-DA itself, but it implies reporting must occur when the digital asset disposition happens. If you have 10 or more information returns to file, e-file is encouraged.
Where do I file IRS Form 1099DA--2025?
If filing on paper, one can order official IRS forms from IRS.gov/EmployerForms. For electronic submission, the form directs users to use options available at IRS.gov/InfoReturn. Copy A of this Form 1099-DA has a specific address listed for the Internal Revenue Service Center.
How do I complete IRS Form 1099DA--2025?
The filer must complete all necessary fields on Copy B (the official filing copy). The recipient signs and provides their TIN information. If applicable, boxes like 3a (Reported to IRS) or 11b/12a are checked to denote specific transaction details before the form is finalized.
What happens if IRS Form 1099DA--2025 is filed incorrectly?
If you are required to file a return and fail to report this income, a negligence penalty or other sanction may be imposed by the IRS. This applies if the IRS determines that the income is taxable but was not reported.
Which copy should I use when filing?
Copy A is informational and must be scannable; Copy B or other copies are used to satisfy the requirement. Use Copy B unless you have 10+ returns, then check e-file options.
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