This 1099 DA Form 2026 guide explains the IRS Digital Asset Proceeds from Broker Transactions. Form 1099-DA reports digital-asset proceeds from broker transactions covered by the reporting rules. Proceeds information is not the same as a final gain calculation. Acquisition details, basis, transfers between accounts and the treatment of a particular asset transaction still matter.
Reviewed October 31, 2026. This is an independent guide. The version and availability information below identifies the IRS documents used for this page.
What 1099 DA Form 2026 does and who prepares it
A reporting broker prepares the digital-asset statement; the taxpayer reconciles reported transactions with its own asset records.
For the connected reporting route, see Form 8949. Keep the role of that document separate from the task explained on this page.
| Official form | Form 1099-DA |
|---|---|
| IRS title | Digital Asset Proceeds from Broker Transactions |
| Guide period | 2026 |
| Target version | 2026 |
| Availability | Current IRS catalog PDF |
| Last checked | October 31, 2026 |
Get the 1099 DA Form 2026 PDF and check its status
Use the IRS source to confirm the document before completing a real filing. The download link is a reference to the official file; it is not a statement that every copy inside the PDF may be printed and submitted. Follow any instructions about electronic filing, scannable copies, recipient copies or attachments.
Which version of 1099 DA Form 2026 should you use?
The 2026 in the title identifies the tax year or calendar-year information addressed by this guide. For a 2026 income reporting document, the preparation or filing activity may occur in 2027. Do not change the income year simply because the calendar has changed. The exact filing or furnishing date comes from the instructions for this form and the filer circumstances.
Records to gather for 1099 DA Form 2026
- Broker transaction statements.
- Wallet and exchange histories.
- Acquisition dates and costs.
- Transfer records.
- Fees associated with dispositions.
Keep a working reconciliation with these records. It should show the source of each reported item, any correction made before filing and the reason a different amount appears on a connected form. This is especially useful when a statement is corrected or a prior-year balance continues into the current calculation.
How to work through 1099 DA Form 2026
- Identify the issuer and recipient. Check which person or entity prepares the information return and which person receives a statement. Use the correct copy and filing route for that role.
- Reconcile the underlying records. Compare the statement with the transaction, payroll, account or payment records. Resolve duplicate reporting and unexplained differences before carrying a total into a return.
- Read boxes and codes separately. Different boxes can describe different tax categories. A gross payment, a taxable amount, a withholding credit and an identifying code should not be combined as if they were one measure.
- Use the correct return treatment. An information return supplies facts. It does not independently establish every deduction, exclusion, credit or final tax result for the recipient.
- Address corrections at the source. Check the issuer correction process for an incorrect statement. If a related tax return has already been filed, review separately whether that return also needs a correction.
Form-specific IRS instructions and reporting details
The following points retain the operative wording of the IRS documents linked above. Read each point with its stated conditions and the applicable form version. References to another form or section describe a connected requirement; they do not mean that every reader must file every referenced document.
If you are required to file Form 1099-DA, you must provide a statement to the recipient. For more information about the requirement to furnish a statement to the recipient, see part M in the current Pub. 1099.
Specific Instructions Truncating recipient's taxpayer identification number (TIN) on payee statements. Pursuant to Regulations section 301.6109-4, all filers of this form may truncate a recipient’s TIN (social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN)) on payee statements. Truncation is not allowed on any documents the filer files with the IRS. A filer's TIN may not be truncated on any form. See part J in the current Pub. 1099.
Enter the nine alphanumeric characters of the digital token identifier issued by the Digital Token Identifier Foundation (DTIF). See the IRS website If the digital asset is not registered with DTIF, enter “999999999”. If you are reporting sales using the optional reporting method for qualifying stablecoins, enter the digital token identifier for the qualifying stablecoin. If you are reporting sales using the optional reporting method for specified NFTs, enter “999999999”.
Enter the full name of the digital asset for which the amounts are being reported. If you entered a DTIF digital token identifier in box 1a, enter the name that matches the DTIF registration. If you are reporting sales of qualifying stablecoins using the optional reporting method for qualifying stablecoins, enter the name of the qualifying stablecoin.
Additional reporting conditions
The account number is required if you have multiple accounts for a recipient for whom you are filing more than one Form 1099-DA. Additionally, the IRS encourages you to designate an account number for all Forms 1099-DA that you file. See part L in the current Pub. 1099. The account number requested here is the number assigned by the broker to a customer, not the customer's wallet address.
Enter the acquisition date of the digital asset sold in MM/DD/YYYY format. For example, if the acquisition date is May 24, 2026, enter 05/24/2026. Leave this box blank if: • The digital assets sold were acquired on a variety of dates, • You check box 9 and you do not know the acquisition date or you choose to not complete box 1d, or • You are reporting sales of qualifying stablecoins or specified NFTs using an optional reporting method.
Enter the gross proceeds from the sale of digital assets. Show a loss, such as one from a closing transaction on a written option or forward contract, as a negative amount by enclosing it in parentheses. Total proceeds may include cash, the value of services, digital assets, or other property received in exchange for the disposed digital assets.
Calculations and supporting information
You must reduce the proceeds by digital asset transaction costs, including transaction fees, commissions, and transfer taxes related to the sale. For digital assets sold because of the exercise of an option granted or acquired before 2014, you may, but are not required to, take into account option premiums in determining gross proceeds if that is consistent with your books. For digital assets sold because of the exercise of an option granted after 2013 or for the treatment of an option granted or acquired after 2013, see Regulations section 1.6045-1(m) for details.
If you reduce gross proceeds by option premiums, check “Net proceeds” in box 3a. Otherwise, check “Gross proceeds” in box 3a. For reporting sales of specified NFTs using the optional reporting method, if you are reporting aggregate gross proceeds attributable to first sales by a creator or minter and aggregate gross proceeds attributable to specified NFT sales that are not first sales, file two Forms 1099-DA.
File one Form 1099-DA to report the specified NFT sales attributable to first sales, and file another Form 1099-DA to report specified NFT sales that are not attributable to first sales. In addition, for sales of specified NFTs attributable to first sales by a creator or minter, report those sales in box 11c and leave box 1f blank.
Exceptions and related reporting
If the digital assets sold, exchanged, or otherwise disposed of are covered securities, or if they are noncovered securities and you check box 9 but choose to complete box 6, determine whether the gain or loss is short-term or long-term under section 1222, and whether any portion of the gain or loss is ordinary.
In making the determination, you must do the following. • Apply the normal rules for property acquired from a decedent to the digital assets. • Apply the normal rules for property acquired as a gift to the digital assets. • If a customer acquired digital assets that are stock or securities that caused a loss from a sale of other digital assets that are stock or securities to be nondeductible under section 1091, use the rules in section 1223(3) to determine the holding period of the acquired digital assets.
Further form details
Except as provided below, in addition to checking the applicable short-term or long-term box, you are required to check the “Ordinary” checkbox if all or a portion of the gain or loss may be ordinary. You may not report both short-term and long-term gain or loss on the same Form 1099-DA. For transactions that are denominated in a currency other than the U.S. dollar, brokers must check the "Ordinary" checkbox because these transactions may be section 988 transactions to the customer.
Because a customer may make an election to treat gains and losses on certain section 988 transactions as capital, the broker must also check the short-term or long-term box to indicate whether any portion of the gain or loss may be short-term or long-term. You are not required to consider other transactions, elections, or events occurring outside the account when determining whether the gain or loss on the sale is short-term or long-term.
Check this box if you receive or previously received customer-provided acquisition information to identify which digital assets of a type were sold, exchanged, or otherwise disposed of, even if the customer-provided acquisition information was not used for the particular digital asset lot reported on this form. If the customer previously sold, exchanged, or otherwise disposed of all the digital assets for which they provided that customer-provided acquisition information, you do not need to check this box.
Reading the lines and boxes
These selected labels come from the linked target PDF. They are a reading aid, not a replacement for the full line instructions or a completed calculation. Match the label and document version before transferring any amount.
| Line or box | Label in the source form | What to check |
|---|---|---|
| 1a | Code for digital asset | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 1b | Name of digital asset | Use the identity of the person or entity requested on this line. Check that the name and identification number agree with the underlying tax records. |
| 3b | Check if proceeds from: | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 5 | Check if loss is not | Identify the income or transaction category before entering a total. Preserve the distinction between gross amounts, adjustments and the resulting taxable or reportable figure. |
| 9 | Check if digital | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
Further selected fields
| Line or box | Label in the source form | What to check |
|---|---|---|
| 11b | If 11a checked, | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
A practical example
A taxpayer transfers an asset to a reporting broker and later sells it. The sale statement may not contain all acquisition information from the original account. The taxpayer keeps the earlier records and reconciles the sale with the capital-asset reporting route.
This example illustrates the order of the review. It does not assume an unverified deduction, exemption, treaty rate or final tax amount. The applicable form instructions and the actual records determine the result.
Common mistakes to avoid with 1099 DA Form 2026
- A transfer record and a taxable disposition are different events.
- Do not assume a broker has complete basis for assets acquired elsewhere.
- Reconcile overlapping broker and wallet exports before calculating gains.
Questions about 1099 DA Form 2026
Does receiving or downloading this form mean I must file it?
A reporting broker prepares the digital-asset statement; the taxpayer reconciles reported transactions with its own asset records. The form purpose and the applicable filing or furnishing conditions determine the action. Downloading a blank PDF does not itself create a filing obligation or establish eligibility for a tax benefit.
Is the revision date always the same as the tax year?
No. Some forms show a tax year, while continuing-use forms show a revision date and ask separately for the reporting period. Check the actual document and instructions. Do not relabel a payment or transaction solely because it was reported in a later calendar year.
What should I do if the underlying information is wrong?
A transfer record and a taxable disposition are different events. Keep the original record and the correction trail. The issuer correction process, an amended return and an updated certificate can be different procedures. Choose the process that matches the document and the actual error.
Which records should I keep with the completed form?
Retain the source documents, applicable worksheets, submitted version and filing or furnishing confirmations. For this form, the working file should include broker transaction statements, wallet and exchange histories, acquisition dates and costs. Keep continuing balances and prior-year support for as long as they remain relevant under the applicable recordkeeping rules.
Related forms and next steps
Use these guides when the connected issue applies to your records. Each page has its own purpose, reporting year and availability status.