從明年1月（2026年）開始，1099-DA表格將重塑加密貨幣收入的方式。

在本指南中，我們將說明哪種形式是1099-DA，它將如何影響集中和分散的交流以及保持積極主動的步驟。

The new year will bring new tax implications for crypto investors. As part of the new 12b and 14b provisions of the Internal Revenue Code, any platform that falls under the Treasury’s definition of a ‘crypto broker’ will be required to issue a new tax form - 1099-DA.

新的一年將為加密投資者帶來新的稅收影響。作為內部稅收法規的新12B和14B規定的一部分，屬於財政部對“加密經紀人”的定義的任何平台都將被要求發布新的稅款表-1099 -DA。

This form is designed to report taxable income from the disposal of digital assets to customers and the IRS.

該表格旨在向客戶和IRS報告應稅收入。

What is Form 1099-DA?

什麼是1099-da的形式？

Form 1099s are tax forms that are designed to report income that you may have earned outside your job to the IRS. It’s likely that you have received a 1099 form in the past - many stock brokerages send 1099-B to report capital gains and losses from equities.

表格1099是稅收表格，旨在報告您向IRS工作以外收入的收入。過去，您可能已經收到了1099表格 - 許多股票經紀人發送1099 -B以報告股票的資本收益和損失。

Starting in 2026, cryptocurrency exchanges will be required to issue a new tax form - 1099-DA. The form is designed to report taxable income from the disposal of digital assets to customers and the IRS.

從2026年開始，將要求加密貨幣交易所發行新的稅款-1099 -DA。該表格旨在向客戶和IRS報告應稅收入。

Form 1099-DA will report income from activities like:

表格1099-DA將報告以下活動的收入：

Why does it matter?

為什麼重要？

This means that the IRS will have more information about taxable income from cryptocurrency than ever before. If you don’t report your crypto income, it could lead to an IRS warning letter or even an audit.

這意味著美國國稅局將比以往任何時候都擁有有關從加密貨幣的應稅收入的更多信息。如果您不報告加密貨幣收入，則可能會導致IRS警告信甚至審核。

Who is required to issue Form 1099-DA?

誰要求發布1099-da表格？

Any platform that falls under the Treasury’s definition of a ‘crypto broker’ will be required to issue Form 1099-DA.

屬於財政部對“加密經紀人”的定義的任何平台都將要求發行1099-DA表格。

Starting in 2026, centralized crypto exchanges will be required to issue the form. Eventually, decentralized exchanges and certain providers will fall under the same requirements:

從2026年開始，將要求集中的加密交易所發行表格。最終，分散的交流和某些提供商將遵守相同的要求：

How will Form 1099-DA impact decentralized exchanges?

如何形成1099-DA影響分散的交易所？

It’s still unclear how decentralized exchanges will adapt to Form 1099-DA requirements.

目前尚不清楚分散的交易所如何適應1099-DA的要求。

Unlike traditional financial institutions, many DEXs are non-custodial and do not hold cryptocurrency - meaning that in the past, they have not been required to identify users.

與傳統的金融機構不同，許多DEX是非習慣的，並且不承擔加密貨幣 - 這意味著過去，它們並不需要識別用戶。

To be able to issue Form 1099-DA, many of these platforms will soon be required to adapt Know Your Customer processes.

為了能夠發布1099-DA表格，很快將需要許多這些平台來適應您的客戶流程。

This could mean:

這可能意味著：

While these regulations may cause some decentralized projects to exit the U.S. market, others may introduce new identity and reporting infrastructure to remain available to American users.

儘管這些法規可能會導致一些分散的項目退出美國市場，但其他法規可能會引入新的身份和報告基礎設施，以使美國用戶可用。

Will Form 1099-DA be accurate?

形式1099-da會準確嗎？

Form 1099-DA is designed to simplify crypto tax reporting, but the information on the form may be inaccurate and incomplete - especially for users who frequently move assets between wallets and platforms.

表格1099 -DA旨在簡化加密稅收報告，但有關表格的信息可能不准確和不完整 - 特別是對於經常在錢包和平台之間移動資產的用戶。

For example, if you bought ETH on one exchange and later transferred it to a DEX to trade, the DEX won’t know your original cost basis. That means your cost basis may be reported as ‘n/a’ on 1099-DA, and the entire value of your disposal may be treated as a capital gain.

例如，如果您在一個交易所購買了ETH，然後將其轉移到DEX進行交易，那麼DEX將不知道您的原始成本基礎。這意味著您的成本基礎可以報告為1099-DA的“ N/A”，並且處置的全部價值可以視為資本收益。

These types of issues can result in inaccurate gain/loss reporting and investors overpaying their taxes.

這些類型的問題可能導致收益/虧損報告不准確，投資者超額稅。

That’s why it’s important to keep complete records of your crypto activity and not rely solely on the form.

這就是為什麼重要的是要保留您的加密活動的完整記錄，而不僅僅是依靠表格。

What should I do to stay proactive?

我該怎麼做才能保持積極主動？

Here are a few steps you can take to ensure you’re ready when exchanges start issuing Form 1099-DA:

這是您可以採取的幾個步驟，以確保交換開始發行1099-DA時準備就緒：

1. Stay on top of your tax liability

1。保持納稅責任

If you haven’t already started tracking your cryptocurrency for tax purposes, start immediately. Download relevant csv files from all the wallets and exchanges where you’ve traded cryptocurrency.

如果您尚未開始為稅收目的跟踪加密貨幣，請立即開始。從您交易加密貨幣的所有錢包和交換中下載相關的CSV文件。

2. Review any 1099s you receive carefully.

2。查看您仔細收到的任何1099秒。

As mentioned earlier, 1099-DA may be inaccurate if you’ve transferred cryptocurrency between wallets and exchanges. Don’t assume the form is correct; reconcile it with your actual records before filing.

如前所述，如果您在錢包和交換之間轉移了加密貨幣，則1099-DA可能不准確。不要以為表格是正確的；提交之前，請將其與您的實際記錄調和。

3. Consider using crypto tax software

3。考慮使用加密稅款軟件

Use a crypto tax platform like CoinLedger to sync data from all your cryptocurrency platforms and generate an accurate tax report in minutes.

使用Coinledger等加密稅平台從所有加密貨幣平台中同步數據，並在幾分鐘內生成準確的稅收報告。

The important thing to remember about 1099-DA requirements is that they will become effective for the 2025 tax year; hence, it will be advantageous to be ahead and ready for them. Getting into the planning mode now will give you confidence and illuminate the path through the crypto tax jungle, avoiding any surprises down the road in tax season.

要記住1099-DA要求的重要一點是，它們將在2025納稅年度生效；因此，前進並為他們做好準備將是有利的。現在進入計劃模式將使您有信心並照亮通過加密稅收叢林的道路，從而避免了稅收季節的任何驚喜。