Use Form 1099-DA to report digital asset proceeds from broker transactions. Current revision Form 1099-DA PDF Instructions for Form 1099-DA (Print version PDF) Recent developments Form 1099-DA excluded from Combined Federal/State Filing Program for tax year 2025. -- 07-JAN-2026 Corrections to the 2025 Instructions for Form 1099-DA, de minimis rules for reporting certain sales of digital assets and optional reporting methods -- 07-JAN-2026 Other items you may find useful Frequently asked questions about broker reporting Notice 2024-56, 2024-29 I.R.B. 64 Notice 2024-57, 2024-29 I.R.B. 67