The IRS has proposed a rule change that would let crypto brokers and exchanges deliver Form 1099-DA electronically by default if customers consent, rather than requiring paper delivery in every case. The proposal fits into the IRS’s broader rollout of Form 1099-DA, the new reporting form for digital asset proceeds, which is already scheduled to phase in broker reporting of gross proceeds for 2025 transactions and cost basis reporting for certain assets beginning in 2026.

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