Crypto Tax Alert: Get Ready for 2025’s Form 1099-DA Changes

Crypto Tax Alert: Get Ready for 2025’s Form 1099-DA Changes

Published: Jan 16, 2026 Updated by: Adam Scott

The IRS is making major updates to crypto tax reporting, and if you invest, trade, or work with digital assets, 2025 is a critical year to prepare. The introduction of Form 1099-DA marks a significant shift in how cryptocurrency transactions are reported to the IRS.

This crypto tax alert will help you understand what Form 1099-DA is, why it matters, how it affects crypto investors and brokers, and what steps you should take now to stay compliant.

What Is Form 1099-DA?

Form 1099-DA is a new IRS crypto tax form designed specifically for digital asset transaction reporting. The “DA” stands for Digital Assets, and the form is intended to standardize how crypto transactions are reported to taxpayers and the IRS.

Under the new rules, crypto brokers and platforms will be required to report certain transaction details, similar to how stock brokers issue Form 1099-B.

📌 This change represents one of the biggest IRS cryptocurrency tax changes to date.

Why the IRS Introduced Form 1099-DA

The IRS has increased its focus on crypto tax compliance due to the rapid growth of:

Cryptocurrency trading

DeFi platforms

NFTs

Blockchain-based investments

Until now, many investors relied on self-reporting. The new IRS digital asset rules aim to:

Improve accuracy in crypto tax reporting

Reduce underreported crypto income

Increase transparency in digital asset transactions

Crypto Tax Reporting Changes for 2025

Starting with the 2025 tax year, crypto broker reporting rules will expand significantly. Platforms that facilitate buying, selling, or exchanging digital assets may need to report:

Gross proceeds from crypto transactions

Customer identification information

Transaction dates and values

This will directly impact:

Bitcoin tax reporting

Ethereum tax compliance

NFT tax reporting

DeFi tax reporting

How Form 1099-DA Affects Crypto Investors

If you trade or invest in cryptocurrency, Form 1099-DA will likely affect your tax filing in the following ways:

✔ Increased IRS Visibility

The IRS will receive direct transaction data, making discrepancies easier to identify.

✔ Cost Basis Reporting

Digital asset cost basis reporting will become more standardized, reducing confusion but increasing accuracy requirements.

✔ Fewer Reporting Gaps

Missing or incorrect crypto income reporting may trigger IRS notices or penalties.

Who Needs to Worry About Form 1099-DA?

You should pay attention to this crypto tax alert if you are:

A crypto investor or trader

A DeFi or NFT participant

A business accepting crypto payments

A crypto exchange or broker

A tax professional handling digital assets

Even casual investors may be affected by IRS crypto reporting requirements.

How to Prepare for 1099-DA Crypto Reporting

Preparation is key to avoiding stress during tax season. Here’s how to get ready:

🧾 Keep Accurate Records

Track:

Purchase dates

Sale dates

Transaction values

Wallet transfers

📊 Use Crypto Tax Software

Many platforms help with cryptocurrency IRS regulations and reporting accuracy.

👨‍💼 Work With a Crypto Tax Accountant

Professional crypto tax filing services can help interpret new rules and avoid costly mistakes.

Penalties for Non-Compliance

Failure to comply with IRS crypto tax compliance rules may result in:

Penalties and interest

IRS audit risk

Amended return requirements

With increased digital asset transaction reporting, ignoring crypto taxes is no longer an option.

What About NFTs and DeFi?

Yes—NFT tax reporting and DeFi tax reporting are also affected. While reporting mechanisms may differ, gains, losses, and income from these activities are still subject to IRS rules.

Final Thoughts: Stay Ahead of the Crypto Tax Changes

The rollout of Form 1099-DA signals a new era of IRS crypto tax enforcement. Whether you’re a seasoned investor or new to digital assets, understanding these crypto tax reporting changes for 2025 is essential.

Being proactive now—by improving record-keeping and seeking crypto tax consultation—can save you time, money, and stress later.

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