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IRS Releases New Broker Reporting FAQs

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The IRS released a set of frequently asked questions relating to the digital asset broker reporting regime under § 6045 and Treas. Reg. § 1.6045-1. Broker reporting for digital assets is applicable for transactions occurring in 2025, and those who effect digital asset transactions on behalf of their customers are required to file information returns in respect of those transactions on Form 1099-DA by February 2026….
By: Fenwick & West LLP

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