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March 18, 2026

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3 min read

No Paper, No Problem: IRS Loosens Form 1099-DA Consent Rules for Digital Asset Brokers

The U.S. Treasury Department and the Internal Revenue Service (IRS) have recently released proposed regulations (REG-105064-25) aimed at easing the administrative burden on digital asset brokers by loosening the requirements for obtaining customer consent to electronically deliver information reporting forms (Form 1099-DA, Digital Asset Proceeds From Broker Transactions).

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Winston & Strawn’s Tax Impacts series features timely updates and insights impacting taxpayers, spanning from federal, international, and state and local tax planning to controversy.

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No Paper, No Problem: IRS Loosens Form 1099-DA Consent Rules for Digital Asset Brokers

March 18, 2026

Blog
No Paper, No Problem: IRS Loosens Form 1099-DA Consent Rules for Digital Asset Brokers
March 18, 2026
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