Form 1099-DA for 2026: what changes, how to read it, and what 13 crypto platforms say

Form 1099-DA reports sales of crypto and other digital assets. For 2025, its first year, brokers had to report only the sale proceeds. For 2026, as of November 8, 2026:

• Cost basis is added for “covered” crypto: bought on or after January 1, 2026 in an account the broker holds, and sold from that same account.
• Crypto bought before 2026 or transferred in stays noncovered. Box 9 is checked and the basis box may be blank; you supply the basis from your own records.
• It is due February 16, 2027 (February 15 is Washington's Birthday). Coinbase is the only platform we found with a 2026 date of its own; E*TRADE gives February 16, 2027.
• You report every sale either way. The IRS: “Whether or not you receive a Form 1099-DA, you must report all income, gains and losses from digital asset transactions on your federal income tax return.”

What changes from 2025 to 2026

The 2025 instructions: “2025—Mandatory reporting of gross proceeds information and voluntary reporting of basis information.” The 2026 instructions: “2026 and beyond—Mandatory reporting of gross proceeds for all digital assets, mandatory reporting of basis information for digital assets that are covered securities, and voluntary reporting of basis information for digital assets that are noncovered securities.”

Covered or noncovered: which sales show your basis

The IRS: “A digital asset is a covered security only if it was acquired in an account for which the broker provided custodial services and was held in that account until the broker effects the disposition of the digital asset.” Among its examples of noncovered assets: “A digital asset that was acquired before 2026.” and “A digital asset that was transferred in to the broker providing custodial services.”

What you tell the broker about your purchase price does not change that. The IRS FAQ: “You may not rely on this customer-provided acquisition information to report the customer's basis in the digital assets sold on Form 1099-DA.” The form's instructions to you say that if box 9 is checked, box 1g, the basis, may be “blank if the cost or other basis was unknown to the filer or the digital assets were acquired prior to 2026.” Then you work out the basis from your own records.

Covered short-term sales, covered long-term sales and noncovered sales each go on a separate Form 1099-DA, so one account can produce several.

Sources: IRS, Instructions for Form 1099-DA (2025); IRS, Instructions for Form 1099-DA (2026); IRS, Frequently asked questions about broker reporting; IRS, Form 1099-DA (2026).

From the 1099-DA to Form 8949

The 2025 Form 8949 added boxes for digital assets: “New boxes G, H, and I for short-term digital asset transactions.” and J, K and L for long-term ones. G and J are for 1099-DA sales showing basis reported to the IRS, H and K for those not showing it; I and L are for sales with no 1099-DA or 1099-B. The 1099-DA tells you which box: code G, H, J or K, or code Y when the holding period is unknown, “Use this code to report a transaction if you cannot determine whether the recipient should check box H or box K on Form 8949 because the holding period is unknown.” The IRS had not posted a 2026 Form 8949 when we checked.

Sources: IRS, Instructions for Form 8949 (2025); IRS, Instructions for Form 1099-DA (2026).

Small sales a broker may leave off

Stablecoins: a broker need not report qualifying stablecoin sales if a customer's total proceeds “do not exceed $10,000 for the year”. Specified NFTs have a $600 threshold. Staking is not on the form: “Do not report rewards and staking payments on Form 1099-DA.” You still report all of it on your return.

Source: IRS, Instructions for Form 1099-DA (2026).

When the form is due

Publication 1099 (2026): “The specific due date for furnishing statements to recipients for Forms 1099-B, 1099-DA, 1099-S, and 1099-MISC (if amounts are reported in boxes 8 or 10) is February 15 of the year following the calendar year for which you are furnishing the form.” A due date on a weekend or legal holiday moves to the next business day, and February 15, 2027 is Washington's Birthday, so 2026 forms are due February 16, 2027. Every brokerage's date for other 1099s: brokerage 1099 release dates.

Sources: IRS, Publication 1099 (2026); E*TRADE, Year-end tax-planning checklist for 2026.

IRS relief for brokers in 2026

Penalty relief was for the first year only. The IRS: “For transactions occurring in calendar year 2025 (and reported in 2026), the IRS will not impose penalties for failure to file and to furnish Forms 1099-DA if the broker makes a good faith effort”. Backup withholding relief covers 2026 too. Notice 2025-33: “backup withholding tax obligations under sections 3406 and 3403 will not be required on any digital asset sale effected by a broker during calendar year 2025 or calendar year 2026.”

Wallets and DeFi apps that never hold your crypto do not send the form. The IRS: “The final regulations do not include reporting requirements for brokers commonly known as decentralized or non-custodial brokers that do not take possession of the digital assets being sold or exchanged.” Congress voided that separate rule in 2025: “such rule shall have no force or effect” (Public Law 119-5).

Sources: IRS, Digital assets; IRS, Notice 2025-33; Public Law 119-5 (April 10, 2025).

13 platforms at a glance

Platform by platform

Cash App

For 2025: “Cash App does not report a cost basis to the IRS for your bitcoin sales made in 2025.” It sends the form “by February 15th of the following year of your Bitcoin sale.”

Source: Cash App, Bitcoin taxes.

Coinbase

The only platform with a date for 2026 forms: “Coinbase will provide tax year 2026 Form 1099-DA to you no later than mid-February 2027”. “For tax year 2026, Form 1099-DA will include both proceeds from the sale or exchange of your crypto assets and cost basis information.” Basis you add yourself: “Cost basis you provide is treated as noncovered and isn't reported to the IRS.”

Sources: Coinbase, Form 1099-DA; Coinbase, Tax season preparation.

E*TRADE

“A 1099-DA will be furnished by zerohash and made available in the Tax Center on E*TRADE.” Its tax checklist for 2026 gives February 16, 2027 for the 1099-DA, online only.

Sources: E*TRADE, Crypto FAQ; E*TRADE, Year-end tax-planning checklist for 2026.

Fidelity Crypto

“Cost basis for crypto purchases will be recorded starting with tax year 2026 to be reported on Form 1099-DA.” Fidelity's tax schedule, which shows no year, lists the 1099-DA on February 17.

Sources: Fidelity Crypto, Tax information and forms; Fidelity, Tax information overview.

Gemini

“Subsequent years filings will show the basis for assets purchased on the exchange on or after 1/1/2026 and held on the exchange until sale.” “Form 1099-DA will be available for eligible accounts on February 15 each year.”

Source: Gemini, What is a Form 1099-DA.

Kraken

For tax year 2026: “In addition to reporting the proceeds from sales on the Form 1099-DA, we will also begin reporting acquisition costs (cost-basis), gains/losses and holding periods for positions acquired on or after January 1st, 2026.” Its pages, updated in October and November 2026, still open with an apology for delays in delivering the 2025 forms.

Source: Kraken, Tax forms FAQ.

PayPal

Its crypto terms, last updated May 19, 2026: “As permitted by the IRS, the forms 1099 provided to you will show gross proceeds only, and will not reflect any of your gains or losses”. That reads like the 2025 rule; we could not open PayPal's help pages to see whether it says more for 2026.

Source: PayPal, Cryptocurrencies terms (May 19, 2026).

Public

Crypto at Public is held by two firms, so “you may receive two 1099-DA forms; one from Bakkt and one from Zerohash.” Both were listed for 2/17/2026 last season.

Sources: Public, What tax forms will I receive for crypto?; Public, When will my tax documents be available?.

Robinhood

Its section on 2026: “Gross proceeds and cost basis will be reported to both the IRS and you.” and “Cost basis reporting will include transfers of crypto assets.” The IRS instructions treat crypto transferred in as noncovered, with basis reporting optional, so read your form's box 9. Last season's consolidated 1099, including the 1099-DA, was listed for February 17.

Sources: Robinhood, How to read your 1099-DA; Robinhood, Taxes and forms.

Charles Schwab

Schwab began direct bitcoin and ethereum trading in 2026; we found no Schwab page saying which form it issues for it. Its tax article: “Gains and losses for cryptocurrency funds or regulated futures, however, will continue to be reported on Form 1099-B.”

Source: Charles Schwab, Cryptocurrencies and taxes.

SoFi

“Your Form 1099-DA will be available by February 15 each year.”

Source: SoFi, When will my 1099-DA be available?.

Venmo

“Beginning with tax year 2025, if you engaged in a disposition like a sale or exchange of cryptocurrency in your Venmo wallet, Venmo will provide you with IRS Form 1099-DA.” Its separate statement “includes your cost basis, when available, for the assets you bought and sold on the platform.” Its tax documents page lists the 1099-DA for February 15th.

Sources: Venmo, Taxes for cryptocurrency; Venmo, Accessing your tax documents.

Webull

“If crypto was transferred into your account from another platform or wallet, cost basis information may be incomplete or unavailable.” Its availability page lists the 1099-DA for February 17, marked as an estimate.

Sources: Webull, Understanding your tax form; Webull, Tax document availability.

Quick answers

Will my 1099-DA show cost basis for 2026?

For crypto you bought on or after January 1, 2026 on the same platform and sold there, yes. For crypto bought earlier or transferred in, the broker may leave basis blank (box 9 checked); you use your own records.

Why is box 1g blank on my 1099-DA?

The asset is noncovered: bought before 2026, or moved in from another platform or wallet. The IRS says you then determine the basis from your own records.

When will I get my 1099-DA for 2026?

By February 16, 2027, the IRS deadline. Coinbase says no later than mid-February 2027; E*TRADE says by February 16, 2027, online only. Others had not posted 2026 dates.

Do I report crypto if I get no 1099-DA?

Yes. The IRS says you report all gains and losses whether or not you receive the form. It adds: “Don't contact the IRS. We can't correct your Form 1099-DA.” Ask the broker for a correction (IRS, Understanding your Form 1099-DA).

Is a bitcoin ETF on Form 1099-DA?

Schwab's tax article says gains on cryptocurrency funds stay on Form 1099-B. We found no IRS page that names spot bitcoin ETFs.

Where does the 1099-DA go in tax software?

FreeTaxUSA, for example, lists it with interest, dividends and the 1099-B under investments: how to file a 1099-DIV online shows each program's menu.

How we checked

• The IRS instructions, forms, FAQs and notices, and each platform's help and tax pages, read November 8, 2026.
• We could not read eToro's and moomoo's help pages with our tools or PayPal's help pages, so they are not in the table except PayPal's terms.

What this page does not cover

• How crypto gains are taxed or which platform to use.
• Form 1099-MISC for staking rewards and Form 1099-B for crypto futures.

Rechecks and changes

We will read the pages again in January 2027, when the platforms post 2026 dates, and when the IRS posts the 2026 Form 8949.

• November 8, 2026. First published.

Sources are linked in each section. This page contains no affiliate links. It is not tax advice.