从明年1月（2026年）开始，1099-DA表格将重塑加密货币收入的方式。

在本指南中，我们将说明哪种形式是1099-DA，它将如何影响集中和分散的交流以及保持积极主动的步骤。

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.

新的一年将为加密投资者带来新的税收影响。作为内部税收法规的新12B和14B规定的一部分，属于财政部对“加密经纪人”的定义的任何平台都将被要求发布新的税款表-1099 -DA。

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

该表格旨在向客户和IRS报告应税收入。

What is Form 1099-DA?

什么是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是税收表格，旨在报告您向IRS工作以外收入的收入。过去，您可能已经收到了1099表格 - 许多股票经纪人发送1099 -B以报告股票的资本收益和损失。

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.

从2026年开始，将要求加密货币交易所发行新的税款-1099 -DA。该表格旨在向客户和IRS报告应税收入。

Form 1099-DA will report income from activities like:

表格1099-DA将报告以下活动的收入：

Why does it matter?

为什么重要？

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.

这意味着美国国税局将比以往任何时候都拥有有关从加密货币的应税收入的更多信息。如果您不报告加密货币收入，则可能会导致IRS警告信甚至审核。

Who is required to issue Form 1099-DA?

谁要求发布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.

属于财政部对“加密经纪人”的定义的任何平台都将要求发行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:

从2026年开始，将要求集中的加密交易所发行表格。最终，分散的交流和某些提供商将遵守相同的要求：

How will Form 1099-DA impact decentralized exchanges?

如何形成1099-DA影响分散的交易所？

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适应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.

与传统的金融机构不同，许多DEX是非习惯的，并且不承担加密货币 - 这意味着过去，它们并不需要识别用户。

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

为了能够发布1099-DA表格，很快将需要许多这些平台来适应您的客户流程。

This could mean:

这可能意味着：

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.

尽管这些法规可能会导致一些分散的项目退出美国市场，但其他法规可能会引入新的身份和报告基础设施，以使美国用户可用。

Will Form 1099-DA be accurate?

形式1099-da会准确吗？

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旨在简化加密税收报告，但有关表格的信息可能不准确和不完整 - 特别是对于经常在钱包和平台之间移动资产的用户。

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，如果您在一个交易所购买了ETH，然后将其转移到DEX进行交易，那么DEX将不知道您的原始成本基础。这意味着您的成本基础可以报告为1099-DA的“ N/A”，并且处置的全部价值可以视为资本收益。

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

这些类型的问题可能导致收益/亏损报告不准确，投资者超额税。

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

这就是为什么重要的是要保留您的加密活动的完整记录，而不仅仅是依靠表格。

What should I do to stay proactive?

我该怎么做才能保持积极主动？

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

这是您可以采取的几个步骤，以确保交换开始发行1099-DA时准备就绪：

1. Stay on top of your tax liability

1。保持纳税责任

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.

如果您尚未开始为税收目的跟踪加密货币，请立即开始。从您交易加密货币的所有钱包和交换中下载相关的CSV文件。

2. Review any 1099s you receive carefully.

2。查看您仔细收到的任何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，如果您在钱包和交换之间转移了加密货币，则1099-DA可能不准确。不要以为表格是正确的；提交之前，请将其与您的实际记录调和。

3. Consider using crypto tax software

3。考虑使用加密税款软件

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等加密税平台从所有加密货币平台中同步数据，并在几分钟内生成准确的税收报告。

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.

要记住1099-DA要求的重要一点是，它们将在2025纳税年度生效；因此，前进并为他们做好准备将是有利的。现在进入计划模式将使您有信心并照亮通过加密税收丛林的道路，从而避免了税收季节的任何惊喜。