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TREAS/IRS RIN: 1545-BR39 Publication ID: Spring 2025 
Title: ●Gross Proceeds Reporting by Brokers Regularly Providing Services Effectuating Digital Asset Sales 
Abstract:

This regulation will provide guidance under section 6045 regarding the reporting obligations of brokers that provide services effectuating sales of digital assets.

 
Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: Undetermined  Unfunded Mandates: No 
EO 14192 Designation: Other 
CFR Citation: 26 CFR 1.6045-1   
Legal Authority: 26 U.S.C 7805    26 U.S.C. 6045   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  08/29/2023  88 FR 59576   
Final Action Completed by TD 10021  12/30/2024  89 FR 106928   
Additional Information: REG-122793-19 Drafter attorney: Roseann Cutrone (202) 317-4094 Reviewer attorney: Adrienne Griffin (202) 317-5155 Treasury attorney: Natasha Goldvug (202) 622-0180 CC:PA:02
Regulatory Flexibility Analysis Required: YES  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: Yes 
Related RINs: Related to 1545-BP71 
Agency Contact:
Roseann Cutrone
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4094
Email: roseann.cutrone@irscounsel.treas.gov