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CUSIP Number

For transactional reporting by brokers of a tokenized security under Regulations section 1.6045-1(c)(8)(i)(D)(1), enter the CUSIP number or other applicable identifying number of the digital asset.

Account Number

The account number is required if you have multiple accounts for a recipient for whom you are filing more than one Form 1099-DA. Additionally, the IRS encourages you to designate an account number for all Forms 1099-DA that you file. See part L in the current General Instructions for Certain Information Returns. The account number requested here is the number assigned by the broker to a customer, not the customer's wallet address.

Applicable Checkbox on Form 8949

Use this box to enter a one-letter code from the following list that will assist the recipient in reporting the transaction on Form 8949 and/or Schedule D (Form 1040).

Box 1a. Code for Digital Asset

Enter the nine alphanumeric characters digital token identification issued by the Digital Token Identification Foundation (DTIF). See . If the digital asset is not registered with DTIF, enter ��999999999.��

Box 1b. Name of Digital Asset

Enter the full name of the digital asset for which the amounts are being reported. If you entered a DTIF digital token identification in box 1a, enter the name that matches the DTIF registration.

Box 1c. Number of Units

Enter the number of digital asset units sold, exchanged, or otherwise disposed of in the transaction to 18 decimal places.

Box 1d. Date Acquired

Enter the acquisition date of the digital asset sold in MM/DD/YYYY format. For example, if the acquisition date is May 24, 2025, enter 05/24/2025. Leave this box blank if:

Box 1e. Date Sold

Enter the date of the digital asset sale in MM/DD/YYYY format.

Box 1f. Proceeds

Enter the gross proceeds from the sale of digital assets. Show a loss, such as one from a closing transaction on a written option or forward contract, as a negative amount by enclosing it in parentheses. Total proceeds may include cash, the value of services, digital assets, or other property received in exchange for the disposed digital assets.

You must reduce the proceeds by digital asset transaction costs, including transaction fees, commissions, and transfer taxes related to the sale.

For digital assets sold because of the exercise of an option granted or acquired before 2014, you may, but are not required to, take into account option premiums in determining gross proceeds if that is consistent with your books. For digital assets sold because of the exercise of an option granted after 2013 or for the treatment of an option granted or acquired after 2013, see Regulations section 1.6045-1(m) for details.

If you reduce gross proceeds by option premiums, check ��Net proceeds�� in box 3a. Otherwise, check ��Gross proceeds�� in box 3a.

For sales reported using the optional reporting method for specified NFTs, if you are reporting gross proceeds attributable to first sales by a creator or minter, report those sales in box 11c and leave box 1f blank.

Box 1g. Cost or Other Basis

Enter the adjusted basis of any digital asset sold unless the digital asset is not a covered security and you check box 9 and choose not to complete box 1g. If you check box 9 and are not reporting basis, leave box 1g blank. Enter -0- in box 1g only if the digital asset sold actually had a basis of zero.

In the case of an exchange of digital assets, the digital asset transaction costs paid by the taxpayer to effect the exchange are allocable generally to the disposition of the transferred digital assets for purposes of determining basis. In the case of a sale of digital assets in exchange for other digital assets differing materially in kind or extent, for which the acquired digital assets are withheld to pay the digital asset transaction costs to effect the original transaction, the total digital asset transaction costs paid by the taxpayer to effect both the original transaction and any dispositions of digital assets to pay such costs are allocable exclusively to the original transaction. See Regulations sections 1.1001-7 and 1.1012-1(h)(2)(ii)(C).

Box 1h. Accrued Market Discount

For digital assets that are covered securities and also debt instruments for federal income tax purposes, enter the amount of accrued market discount in box 1h.

Box 1i. Wash Sales Loss Disallowed

Box 2. Check if Basis Reported to IRS

Check this box if:

Box 3a. Reported to IRS

See Box 1f. Proceeds , earlier.

Box 3b. Check if Proceeds Are From a Qualified Opportunity Fund (QOF)

Check the ��QOF�� box if you are reporting a disposition of an interest in a QOF.

Box 4. Federal Income Tax Withheld

Enter backup withholding. For example, persons who have not furnished their TIN to you in the manner required are subject to withholding on certain amounts required to be reported on this form. This is called backup withholding. For more information on backup withholding, including the rate, see part N in the current General Instructions for Certain Information Returns and go to IRS.gov/Form1099DA. For information on transitional relief from backup withholding, see Notice 2024-56.

Use Form W-9 to request the TIN of the recipient. For foreign recipients, request the recipient instead complete the appropriate Form W-8. See the Instructions for the Requester of Forms W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, and W-8IMY and Regulations section 1.6045-1(g)(4) for when a broker may treat a customer as an exempt foreign person.

Box 5. Check if Loss Is Not Allowed Based on Amount in 1f

See Acquisition of control or substantial change in capital structure, earlier.

Box 6. Gain or Loss

If the digital assets sold, exchanged, or otherwise disposed of are covered securities, or if they are noncovered securities and you check box 9 but choose to complete box 6, determine whether the gain or loss is short-term or long-term under section 1222, and whether any portion of the gain or loss is ordinary. In making the determination, you must do the following.

Except as provided below, in addition to checking the applicable short-term or long-term box, you are required to check the ��Ordinary�� checkbox if all or a portion of the gain or loss may be ordinary. You may not report both short-term and long-term gain or loss on the same Form 1099-DA.

For transactions that are denominated in a currency other than the U.S. dollar, brokers must check the "Ordinary" checkbox because these transactions may be section 988 transactions to the customer. Because a customer may make an election to treat gains and losses on certain section 988 transactions as capital, the broker must also check the short-term or long-term box to indicate whether any portion of the gain or loss may be short-term or long-term.

You are not required to consider other transactions, elections, or events occurring outside the account when determining whether the gain or loss on the sale is short-term or long-term.

Box 7. Check if Only Cash Proceeds Were Paid in the Transaction

Check this box if only cash (that is, U.S. dollars or any convertible foreign currency issued by a government or central bank) proceeds were paid in the transaction.

Check this box even if you have combined the reporting of an underlying transaction with the report of the transaction to pay broker fees, as described in General Reporting, earlier.

Box 8. Check if Broker Relied on Customer-Provided Acquisition Information

Check this box if you receive or previously received customer-provided acquisition information to identify which digital assets of a type were sold, exchanged, or otherwise disposed of, even if the customer-provided acquisition information was not used for the particular digital asset lot reported on this form. If the customer previously sold, exchanged, or otherwise disposed of all the digital assets for which they provided that customer-provided acquisition information, you do not need to check this box.

Box 9. Check if Digital Asset Is a Noncovered Security

You may check this box if reporting the sale of a noncovered security. Do not check this box if reporting the sale of a covered security.

If you check this box, you do not have to complete boxes 1d, 1g, 1h, 1i, and 6, and you do not have to check box 2. If you check box 9 and choose to complete boxes 1d, 1g, 1h (if applicable), 1i (if applicable), and 6, you are not subject to penalties under sections 6721 and 6722 for failure to report or furnish the information provided in boxes 1d, 1g, 1h (if applicable), 1i (if applicable), and 6 correctly. For returns filed for sales prior to January 1, 2026, you are entitled to this penalty relief for sales of both noncovered securities and covered securities if you voluntarily provide this information without regard to whether you check box 9.

Box 10. Reserved

Reserved for future use.

Box 11a. Reason Digital Asset Is Eligible for an Optional Reporting Method

If you are reporting sales of a digital asset eligible for an optional reporting method, check the appropriate box, if applicable, to indicate which type of digital asset is being reported. If you check ��Qualifying stablecoins,�� you must complete box 11b. If you check ��Specified NFTs,�� you must complete box 11b and, if applicable, box 11c. If you do not check one of these boxes, you do not have to complete boxes 11b or 11c.

Box 11b. Number of Transactions

If you are using the optional reporting method for reporting the designated sales of qualifying stablecoins or specified NFTs, enter the number of transactions reported on this form.

Box 11c. Proceeds From a Primary Sale

If you are reporting the sale of specified NFTs, enter the gross proceeds attributable to first sales by a creator or minter. Do not enter the gross proceeds attributable to the first sales by a creator or minter in Box 1f.

Box 12a. Number of Units Transferred in

If you are reporting the sale of digital asset units that were transferred into a custodial account, enter the number of units to 18 decimal places.

Box 12b. Transfer-in Date

If digital assets were transferred into a custodial account, enter the date of such transfer-in in MM/DD/YYYY format. Leave this box blank if the digital assets were transferred in on a variety of dates.

Box 13. Reserved

Reserved for future use.

Boxes 14 Through 16. State Information

These boxes may be used by filers who participate in the Combined Federal/State Filing Program and/or who are required to file paper copies of this form with a state tax department. See Pub. 1220 for more information regarding the Combined Federal/State Filing Program. These boxes are provided for your convenience only and need not be completed for the IRS. Use the state information boxes to report payments for up to two states. Keep the information for each state separated by the dash line. If you withheld state income tax on this payment, you may enter it in box 16. In box 14, enter the abbreviated name of the state. In box 15, enter the filer's state identification number. The state number is the filer's identification number assigned by the individual state.

If a state tax department requires that you send them a paper copy of this form, use Copy 1 to provide information to the state tax department. Give Copy 2 to the payee for use in filing the payee's state income tax return.