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TREAS/IRS RIN: 1545-BR47 Publication ID: Spring 2025 
Title: ● Electronic Furnishing of Payee Statements Regarding Digital Asset Sales by Brokers  
Abstract:

This regulation will provide guidance under section 6045 regarding electronic furnishing of written statements reflecting the information reported to the IRS on Form 1099-DA, Digital Asset Proceeds From Broker Transactions .

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: No 
EO 14192 Designation: Other 
CFR Citation: 26 CFR 1.6045-1   
Legal Authority: 26 USC 6045   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/00/2025 
Additional Information: REG-105064-25 Drafting Attorney: Roseann Cutrone (202) 317-4094 Reviewing Attorney: Adrienne Griffin (202) 317-5155 Treasury Attorney: Shamik Trivedi (202) 622-6288 CC: PA: Branch 02
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Roseann Cutrone
Department of the Treasury
Internal Revenue Service
1111 Constitution Ave., N.W.,
Washington, DC 20224
Phone:202 317-6844
Email: roseann.cutrone@irscounsel.treas.gov