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TREAS/IRS RIN: 1545-BP71 Publication ID: Spring 2023 
Title: 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.

Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Yes  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.6045-1    26 CFR 1.6045-4    26 CFR 1.6050W-1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 6045    26 U.S.C. 6050W   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2023 
Additional Information: REG-122793-19 (NPRM) 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: No  Government Levels Affected: None 
Small Entities Affected: No  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 Avenue NW.,
Washington, DC 20224
Phone:202 317-4094