Income

Form 8949 (Digital Assets): Sales and Other Dispositions of Capital Assets — Digital Assets

Used in conjunction with Form 8949 to report capital gains and losses from cryptocurrency and other digital asset transactions.

Download Form 8949 (Digital Assets) PDFAbout on IRS.govInstructions PDF

Who Files This Form?

Taxpayers who sold, exchanged, or disposed of cryptocurrency or other digital assets during the tax year.

Key Fields

  • Description of digital asset
  • Date acquired
  • Date sold/disposed
  • Proceeds
  • Cost basis
  • Gain/loss

Filing Deadlines

Due Date

April 15

With Extension

October 15

Late Filing Penalty

Filed with Form 1040; subject to the same failure-to-file and failure-to-pay penalties.

Related Forms

Form 8949

Sales and Other Dispositions of Capital Assets

Schedule D

Capital Gains and Losses

1099-DA

Digital Asset Proceeds From Broker Transactions

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