1545-BP71 202004 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Returns of Information of Brokers in Virtual Currency Transactions

This regulation will provide guidance under section 6045 regarding the reporting obligations of brokers who effect the sale of virtual currency. This regulation will also provide guidance under section 6050W regarding the reporting obligations of brokers who are also third-party settlement organizations.

]]> Other Significant First Time Published in The Unified Agenda Proposed Rule Stage No No Regulatory 26 CFR 1.6045-1 26 CFR 1.6045-4 26 CFR 1.6050W-1 26 U.S.C. 7805 26 U.S.C. 6045 26 U.S.C. 6050W No NPRM 06/00/2020 REG-122793-19 (NPRM) Drafting attorney: Roseann Cutrone (202) 317-4094 Reviewer attorney: Adrienne Griffin (202) 317-5155 Treasury attorney: Natasha Goldvug (202) 622-0180 CC:PA:02 No No None No No No No Roseann Cutrone Attorney 1545 Internal Revenue Service IRS 202 317-4094 roseann.cutrone@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224