IRS Finalizes Form 1099-DA: Mandatory Digital Asset Broker Reporting Rules Are Here (2025–2026)
IRS finalizes Form 1099-DA rules requiring brokers to report digital asset gross proceeds starting 2025, with cost basis reporting phased in for 2026.
IRS finalizes Form 1099-DA rules requiring brokers to report digital asset gross proceeds starting 2025, with cost basis reporting phased in for 2026.
Relocating to a no-income-tax state can eliminate 10–13% of state tax on crypto capital gains, but only if you actually change residency before you sell. This guide covers domicile versus statutory residency, part-year allocation math, the Washington capital gains trap, Puerto Rico’s Act 60 limits, and the audit file you need to build first.
Crypto tax-loss harvesting lets US investors offset capital gains and deduct up to $3,000 against ordinary income each year under IRC §1211(b), with unlimited carryforward. This 2026 guide covers the statutory framework, the wash sale question under IRC §1091, mandatory wallet-by-wallet basis tracking, and worked numerical examples for 2025 filing and 2026 planning.
Most crypto tax content arrives in March, when your gains are already locked in. This mid-year guide covers five strategies US taxpayers can still execute in 2026 — loss harvesting outside the §1091 wash sale rule, holding-period management, 0%-bracket gain harvesting, appreciated-crypto donations, and income-side planning for miners and stakers — with worked numerical examples and a dated action checklist through January 2027.
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