Assemble IRS Form 1099-DA (Digital Asset Proceeds from Broker Transactions) records from disposal data and validate completeness per IRS final broker-reporting regulations (Treasury Decision 9996, June 2024). Gross-proceeds reporting effective 1 January 2025; cost-basis reporting effective 1 January 2026. Note: 2025 transition penalty relief under IRS Notice 2025-7 applies where good-faith efforts are documented. Markdown export is the per-payee statement; CSV is the filing extract for downstream systems.
Each row maps to one 1099-DA record. Paste or enter disposal data from T466. Required: recipient ID, asset, proceeds, dates. Basis required for covered securities (2026+).
| Recipient ID | Asset / ticker | Date acquired | Date sold | Proceeds USD | Basis USD | Wash sale adj | Term | NFT? |
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Sources: IRS Treasury Decision 9996 (June 28, 2024): Final regulations §§1.6045-1, 1.6045A-1, 1.6045B-1 for digital asset broker reporting. IRS Notice 2025-7: transitional penalty relief for 2025 1099-DA reporting. IRS Publication 550: Investment Income and Expenses. Box structure: verify against current IRS Form 1099-DA instructions at irs.gov. ⚠ Verify all box references against the current IRS 1099-DA draft/final instructions before filing: form may be updated post-2024.