Income

1099-DA: Digital Asset Proceeds From Broker Transactions

Reports proceeds from digital asset (cryptocurrency) transactions processed through brokers, including sales, exchanges, and certain transfers.

About on IRS.gov

Who Files This Form?

Brokers and digital asset exchanges reporting digital asset transactions for their customers.

Key Fields

  • Digital asset name
  • Date acquired
  • Date sold
  • Proceeds
  • Cost basis
  • Gain/loss

Filing Deadlines

Due Date

January 31

Late Filing Penalty

Penalties range from $60 to $310 per form for late filing.

Related Forms

Form 8949

Sales and Other Dispositions of Capital Assets

Schedule D

Capital Gains and Losses

Form 1040

U.S. Individual Income Tax Return

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