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1099-DA 발급하여, 2026년도에 2025년도 귀속 신고
Surveys indicate
that a significant number of crypto investors in the US are not compliant in
their tax reporting. With the growing popularity of digital assets, the US
government is prioritizing more tax reporting guidance to enhance
cryptocurrency users’ tax compliance. As a part of this effort, the
Infrastructure Investment and Jobs Act (IIJA) that President Biden signed in
2021 requires crypto exchanges and platforms to report information regarding
digital asset transactions to the IRS.
Form 1099-DA was
created for brokers to report the required information about digital asset
transactions to the IRS. It’s expected to go into effect with the 2025 tax
year, meaning taxpayers will receive the form in 2026.
The introduction
of this new form is a step in the direction of making crypto tax information
more accessible and transparent.