Coinbase and IRS crypto tax forms, explained
General information, not tax advice. Not affiliated with Coinbase or the IRS. These pages describe what IRS forms, instructions and notices and Coinbase's help pages say. They do not describe any individual's situation.
Coinbase sends US customers IRS information returns and files them with the IRS. Crypto sales and exchanges go on Form 1099-DA, starting with tax year 2025: the 2025 form shows gross proceeds, and from tax year 2026 the form adds cost basis for covered assets (IRS 1099-DA instructions, 2026). Staking rewards and similar income go on Form 1099-MISC once they reach the reporting threshold, futures on Form 1099-B, and dividends on Form 1099-DIV. From tax year 2025, Coinbase no longer provides Form 8949 through its Retail Tax Center. Its forms are downloaded from the Documents section of Coinbase Taxes (Coinbase tax information, archived 2026-10-13).
Answers
- Does Coinbase report to the IRS?
Yes, on Form 1099-DA for transactions from 2025, plus Forms 1099-MISC and 1099-B. Forms by year, thresholds, due dates, and what is left off the 1099-DA. - Coinbase Form 1099-DA
Proceeds only for 2025; cost basis for covered assets from 2026. When it arrives, box by box, and what a blank basis box means. - Coinbase and Form 8949
From tax year 2025, Form 8949 is no longer available through Coinbase's Retail Tax Center. The new digital asset boxes G to L, the columns, and the gain/loss report. - Glossary and sources
Plain definitions of the terms on these forms, and every source cited, with dates.
Coinbase tax forms at a glance
| Form | What it covers | Notes |
|---|---|---|
| 1099-DA | Crypto sales and exchanges | New for tax year 2025: gross proceeds required, basis optional (IRS 1099-DA instructions, 2025); Coinbase: proceeds only (Coinbase Form 1099-DA page, archived 2026-10-25). Cost basis for covered assets from tax year 2026 (IRS 1099-DA instructions, 2026) |
| 1099-MISC | Staking rewards, incentives and other income | IRS threshold: $600 or more for 2025 (instructions, Rev. April 2025); $2,000 or more for tax years beginning after 2025 (instructions, 12/2026) |
| 1099-B | Futures (and securities) | Regulated futures are reported in aggregate, boxes 8 to 11 (IRS 1099-B instructions, 2026) |
| 1099-DIV | Dividends and capital gain distributions | Coinbase: for more than $10 in dividends or capital gain distributions (Coinbase tax information, archived 2026-10-13) |
| Form 8949 | From tax year 2025, no longer available through Coinbase's Retail Tax Center (Coinbase tax information, archived 2026-10-13) | It is the taxpayer's own form, filed with Schedule D (IRS Form 8949 instructions, 2025) |
Coinbase's own eligibility wording for each form is quoted on the Does Coinbase report to the IRS? page.
Dates for the 2027 filing season (tax year 2026)
- December 31, 2026: end of the relief period in IRS Notice 2026-20, which lets taxpayers identify units held at a broker in their own books and records (IRS Notice 2026-20).
- February 1, 2027: general date for furnishing most Forms 1099-MISC, because January 31 falls on a Sunday. A Form 1099-MISC furnished as part of a broker's consolidated reporting statement follows the February 15 date instead, which gives February 16, 2027 (IRS Publication 1099, 2026; Internal Revenue Code section 6045(b)).
- February 16, 2027: date for furnishing Forms 1099-DA and 1099-B, because February 15 is Washington's Birthday, a federal holiday (Publication 1099; OPM holiday schedule). A broker can ask for up to 30 extra days on Form 15397.
About these pages
Each answer describes what IRS forms, instructions and notices and Coinbase's help pages say, and links every statement to its source. IRS documents were opened on 2026-10-29. Coinbase's help center blocks automated fetching, so its pages are cited from dated Internet Archive captures. The site has no calculators, no forms, no analytics scripts and no cookies, and it links only to IRS, OPM and Coinbase help pages and their archived copies.
Sources
- IRS, Instructions for Form 1099-DA (2026). Page last updated 30-Apr-2026.
- IRS, Instructions for Form 1099-DA (2025) (PDF, dated May 30, 2025).
- IRS, Instructions for Forms 1099-MISC and 1099-NEC (12/2026). Page last updated 01-Jul-2026.
- IRS, Instructions for Forms 1099-MISC and 1099-NEC (Rev. April 2025) (PDF).
- IRS, Instructions for Form 1099-B (2026). Page last updated 30-Apr-2026.
- IRS, Instructions for Form 8949 (2025). Page last updated 30-Apr-2026.
- IRS, Notice 2026-20 (PDF).
- IRS, Publication 1099 (2026), General Instructions for Certain Information Returns. Page last updated 30-Apr-2026.
- Internal Revenue Code section 6045(b), "Statements to be furnished to customers" (26 U.S.C. 6045(b)).
- U.S. Office of Personnel Management, Federal holidays (2027 schedule).
- Coinbase Help, "Coinbase tax information": Internet Archive capture of 2026-10-13. Live page: help.coinbase.com/en/coinbase/taxes/general-information/tax-info.
- Coinbase Help, "IRS Form 1099-DA": Internet Archive capture of 2026-10-25. Live page: help.coinbase.com/en/coinbase/taxes/forms-reports/1099da.