Form 1099-DA Reporting: Broker Scope, Box Rules and the IRIS Route
Form 1099-DA reporting rests on a two-step start date set by Treasury Decision 10000, published on 9 July 2024: US digital asset brokers report gross proceeds for sales effected on or after 1 January 2025, and adjusted basis for covered digital assets sold on or after 1 January 2026. Sales effected in 2026 are therefore…