2027 Form 1099-DA

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TREASURY/IRS AND OMB USE ONLY DRAFT
VOID

7A7A

CORRECTED

OMB No. 1545-2330

Applicable checkbox on Form 8949

FILER’S name

2027

Street address

Form 1099-DA

Room/suite no.

Digital Asset
Proceeds From
Broker
Transactions

1a Code for digital asset
City/town

Telephone number

Copy A

1b Name of digital asset
State/province

Country

ZIP/foreign code

FILER’S TIN

RECIPIENT’S TIN

RECIPIENT’S name

Apt. no.

City/town
State/province

Country

ZIP/foreign code

1d Date acquired

1e Date sold or disposed

1f Proceeds

1g Cost or other basis

$

$

1h Accrued market discount

1i Wash sale loss disallowed

$

$

2 Check if basis reported
to IRS

3a Reported to IRS:
Gross proceeds

Account number

Net proceeds
3b Check if proceeds from:

CUSIP number

4 Federal income tax withheld

Reserved for future use
QOF

5 Check if loss is not
allowed based on
amount in 1f

For filing
information,
Privacy Act, and
Paperwork
Reduction Act
Notice, see the
General
Instructions for
Certain
Information
Returns.

6 Gain or loss:
Short-term

7 Check if 1f is only cash
Ordinary

$
8 Check if broker relied
on customer-provided
acquisition information

Long-term
9 Check if digital
asset is a
noncovered
security

10

11a Check if gross proceeds
reported in 1f is an
aggregate amount for:

11b If 11a checked,
number of
transactions

11c Aggregate gross proceeds of
specified NFTs attributable to first
sales by a creator or minter

Qualifying stablecoins
Specified NFTs
12a Number of units transferred in

12b If transferred in, provide
transfer-in date

www.irs.gov/Form1099
13

$
14 State name

15 State identification no.

16 State tax withheld

$
$
Form 1099-DA Created 8/13/26

Cat. No. 73567I

www.irs.gov/Form1099DA

Department of the Treasury - Internal Revenue Service

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Street address

For
Internal Revenue
Service Center

1c Number of units

TREASURY/IRS AND OMB USE ONLY DRAFT
VOID

CORRECTED

OMB No. 1545-2330

Applicable checkbox on Form 8949

FILER’S name

2027

Street address

Form 1099-DA

Room/suite no.

Digital Asset
Proceeds From
Broker
Transactions

1a Code for digital asset
City/town

Telephone number

Copy 1

1b Name of digital asset
State/province

Country

FILER’S TIN

RECIPIENT’S TIN

For State Tax
Department

ZIP/foreign code
1c Number of units

RECIPIENT’S name

Apt. no.

City/town
State/province

Country

ZIP/foreign code

1e Date sold or disposed

1f Proceeds

1g Cost or other basis

$

$

1h Accrued market discount

1i Wash sale loss disallowed

$

$

2 Check if basis reported
to IRS

3a Reported to IRS:
Gross proceeds

Account number

Net proceeds
3b Check if proceeds from:

CUSIP number

4 Federal income tax withheld

Reserved for future use
QOF

5 Check if loss is not
allowed based on
amount in 1f

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Street address

1d Date acquired

6 Gain or loss:
Short-term

7 Check if 1f is only cash
Ordinary

$
8 Check if broker relied
on customer-provided
acquisition information

Long-term
9 Check if digital
asset is a
noncovered
security

10

11a Check if gross proceeds
reported in 1f is an
aggregate amount for:

11b If 11a checked,
number of
transactions

11c Aggregate gross proceeds of
specified NFTs attributable to first
sales by a creator or minter

Qualifying stablecoins
Specified NFTs
12a Number of units transferred in

12b If transferred in, provide
transfer-in date

13

$
14 State name

15 State identification no.

16 State tax withheld

$
$
Form 1099-DA

www.irs.gov/Form1099DA

Department of the Treasury - Internal Revenue Service

TREASURY/IRS AND OMB USE ONLY DRAFT
CORRECTED (if checked)

OMB No. 1545-2330

Applicable checkbox on Form 8949

FILER’S name

2027

Street address

Form 1099-DA

Room/suite no.

Digital Asset
Proceeds From
Broker
Transactions

1a Code for digital asset
City/town

Telephone number

Copy B

1b Name of digital asset
State/province

Country

FILER’S TIN

RECIPIENT’S TIN

For Recipient

ZIP/foreign code
1c Number of units

1d Date acquired

RECIPIENT’S name

Apt. no.

City/town
State/province

Country

ZIP/foreign code

Account number
CUSIP number

5 Check if loss is not
allowed based on
amount in 1f

6 Gain or loss:
Short-term

Ordinary

Long-term
9 Check if digital
asset is a
noncovered
security

10

11b If 11a checked,
number of
transactions

11c Aggregate gross proceeds of
specified NFTs attributable to first
sales by a creator or minter

This is important
tax information and
is being furnished
$
$
to the IRS. If you
1h Accrued market discount
1i Wash sale loss disallowed
are required to file a
$
$
return, a negligence
2 Check if basis reported
3a Reported to IRS:
penalty or other
to IRS
sanction may be
Gross proceeds
imposed on you if
Net proceeds
this income is
taxable and the
3b Check if proceeds from:
4 Federal income tax withheld
IRS determines
Reserved for future use
that it has not
QOF
$
been reported.
7 Check if 1f is only cash
8 Check if broker relied
Explore options to
on customer-provided
file for free at
acquisition information
www.irs.gov/FFForm.
1f Proceeds

1g Cost or other basis

11a Check if gross proceeds
reported in 1f is an
aggregate amount for:
Qualifying stablecoins
Specified NFTs
12a Number of units transferred in

12b If transferred in, provide
transfer-in date

13

$
14 State name

15 State identification no.

16 State tax withheld

$
$
Form 1099-DA

(Keep for your records)

www.irs.gov/Form1099DA

Department of the Treasury - Internal Revenue Service

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Street address

1e Date sold or disposed

TREASURY/IRS AND OMB USE ONLY DRAFT
Future developments. For the latest information about developments
related to Form 1099-DA and its instructions, such as legislation
enacted after they were published, go to www.irs.gov/Form1099DA.
Free File Program. Go to www.irs.gov/FFForm to see if you qualify
for no-cost online federal tax preparation, e-filing, and direct deposit
or payment options.
Brokers must report proceeds from (and in some cases, basis for)
digital asset dispositions to you and the IRS on Form 1099-DA. You
may be required to recognize gain from these dispositions of digital
assets. Reporting is also required when your broker knows or has
reason to know that a corporation in which you own a digital asset
that is also stock has had a reportable change in control or capital
structure. You may be required to recognize gain from the receipt of
cash, services, digital assets, or other property that was exchanged
for a digital asset that is also the corporation’s stock.
If you received a Form 1099-DA, you generally sold, exchanged, or
otherwise disposed of a financial interest in a digital asset and should
check the “Yes” box next to the question on page 1 of Form 1040.
Note: Boxes 1d, 1e, 1g, 1h, 1i, 2, 3a, 3b, 5, 6, 8, 9, 12a, and 12b may
be blank if the broker is reporting sales of qualifying stablecoins or
specified NFTs using an optional reporting method.
Recipient’s taxpayer identification number (TIN). For your
protection, this form may show only the last 4 digits of your TIN (social
security number (SSN), individual taxpayer identification number
(ITIN), adoption taxpayer identification number (ATIN), or employer
identification number (EIN)). However, the issuer has reported your
complete TIN to the IRS.
Account number. May show an account or other unique number the
filer assigned to distinguish your account.
CUSIP number. Shows the CUSIP (Committee on Uniform Security
Identification Procedures) number or other applicable identifying
number if applicable to the digital assets disposed.
Applicable checkbox on Form 8949. Indicates where to report this
transaction on Form 8949 and Schedule D (Form 1040) and which
checkbox is applicable. See the instructions for your Schedule D
(Form 1040) and/or Form 8949.
Box 1a. Shows the Digital Token Identifier Foundation (DTIF) code
associated with the name shown in box 1b for which the amounts are
being reported.
Box 1b. Shows the name of the digital asset.
Box 1c. Shows the number of digital asset units sold, exchanged, or
otherwise disposed of in the transaction.
Box 1d. Shows the original date the assets were acquired. This box
may be blank if box 9 is checked or if the digital assets sold,
exchanged, or otherwise disposed of were acquired on a variety of
dates or if the date was unknown to the filer.
Box 1e. Shows the sale or disposition date.
Box 1f. Shows the total proceeds from the digital asset transaction.
Total proceeds may include cash, the value of services, digital assets,
or other property received in exchange for the disposed digital assets.
This amount does not include the aggregate gross proceeds from the
first sale of any specified nonfungible tokens (NFTs) you created or
minted that are reported in box 11c.
Box 1g. Shows the aggregate cost or other basis of the digital assets
sold, exchanged, or otherwise disposed. If box 9 is checked, box 1g
may be blank if the cost or other basis was unknown to the filer or the
digital assets were acquired prior to 2026. If box 1g is blank, you will
need to determine your basis based on your own books and records.
If box 1g has any entry, including zero, the information within that box
has been reported to the IRS as basis.

Box 1h. Shows the amount of accrued market discount for digital
assets that are also debt instruments for tax purposes. For details on
market discount, see the Schedule D (Form 1040) instructions, the
Instructions for Form 8949, and Pub. 550. If box 9 is checked, box 1h
may be blank.
Box 1i. Shows the amount of nondeductible loss in a wash sale
transaction involving digital assets that are also stock or securities for
tax purposes. For details on wash sales, see the Schedule D (Form
1040) instructions, the Instructions for Form 8949, and Pub. 550. If
box 9 is checked, box 1i may be blank.
Box 2. If checked, the basis in box 1g has been reported to the IRS
and either the short-term or the long-term gain or loss box in box 6
will be checked. If box 2 is checked on Form(s) 1099-DA and no
adjustment is required, see the instructions for your Schedule D (Form
1040), as you may be able to report your transaction directly on
Schedule D (Form 1040). If the “Ordinary” box in box 6 is checked, an
adjustment may be required.
Box 3a. If the exercise of a digital asset that is also a
noncompensatory option resulted in a sale of a digital asset, a
checked “Net proceeds” box indicates that the amount in box 1f was
adjusted for option premium. A checked “Gross proceeds” box
indicates that the amount in box 1f was not adjusted for option
premium.
Box 3b. If checked, proceeds are from a transaction involving a
qualified opportunity fund (QOF). Investors with a 5-year investment in
a QOF that is a qualified rural opportunity fund may receive additional
benefits.
Box 4. Shows backup withholding. Generally, a filer must backup
withhold if you did not furnish your TIN to the filer. See Form W-9 for
information on backup withholding. Include this amount on your
income tax return as tax withheld.
Box 5. If checked, you cannot take a loss on your tax return based on
gross proceeds from a reportable change in control or capital
structure reported in box 1f. See the Form 8949 and Schedule D
(Form 1040) instructions. The broker should advise you of any losses
on a separate statement.
Box 6. The short-term and long-term boxes pertain to short-term gain
or loss and long-term gain or loss. If the “Ordinary” gain or loss box is
checked, your digital asset may be subject to special rules. See the
Instructions for Form 8949, Pub. 550, or Pub. 1212 for more details on
whether there are any special rules or adjustments that might apply to
your digital asset. If box 9 is checked, box 6 may be blank.
Box 7. If checked, you only received cash proceeds in the transaction.
Box 8. If checked, you provided acquisition information to your broker
and they relied on it when identifying which digital asset was sold,
exchanged, or disposed.
Box 9. If checked, the digital asset sold was a noncovered security
and boxes 1d, 1g, 1h, 1i, 2, and 6 may be blank.
Box 10. Reserved for future use.
Box 11a. If checked, the digital assets sold were qualifying
stablecoins or specified NFTs and the information reported in box 1f
represents the aggregate gross proceeds from those sales for the
year.
Box 11b. Shows the number of transactions if the information
reported on this form represents more than one transaction.
Box 11c. Shows the aggregate gross proceeds from the first sale of
any specified NFTs you created or minted.
Box 12a. Shows the number of digital asset units transferred into an
account at the broker.
Box 12b. Shows the date of any transfer-in.
Box 13. Reserved for future use.
Boxes 14–16. Show state(s)/local income tax information.

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Instructions for Recipient

TREASURY/IRS AND OMB USE ONLY DRAFT
CORRECTED (if checked)

OMB No. 1545-2330

Applicable checkbox on Form 8949

FILER’S name

2027

Street address

Form 1099-DA

Room/suite no.

Digital Asset
Proceeds From
Broker
Transactions

1a Code for digital asset
City/town

Telephone number

Copy 2

1b Name of digital asset
State/province

Country

ZIP/foreign code

FILER’S TIN

RECIPIENT’S TIN

1c Number of units

RECIPIENT’S name

Apt. no.

City/town
State/province

Country

ZIP/foreign code

1d Date acquired

1e Date sold or disposed

1f Proceeds

1g Cost or other basis

$

$

1h Accrued market discount

1i Wash sale loss disallowed

$

$

2 Check if basis reported
to IRS

3a Reported to IRS:
Gross proceeds

Account number

Net proceeds
3b Check if proceeds from:

CUSIP number

4 Federal income tax withheld

Reserved for future use
QOF

5 Check if loss is not
allowed based on
amount in 1f

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Street address

To be filed with
recipient’s state
income tax return,
when required.

6 Gain or loss:
Short-term

7 Check if 1f is only cash
Ordinary

$
8 Check if broker relied
on customer-provided
acquisition information

Long-term
9 Check if digital
asset is a
noncovered
security

10

11a Check if gross proceeds
reported in 1f is an
aggregate amount for:

11b If 11a checked,
number of
transactions

11c Aggregate gross proceeds of
specified NFTs attributable to first
sales by a creator or minter

Qualifying stablecoins
Specified NFTs
12a Number of units transferred in

12b If transferred in, provide
transfer-in date

13

$
14 State name

15 State identification no.

16 State tax withheld

$
$
Form 1099-DA

www.irs.gov/Form1099DA

Department of the Treasury - Internal Revenue Service