Digital assets in 2026: Form 1099-DA basis reporting and the records you still need

New broker reporting does not replace transaction histories, wallet-transfer records, fees, basis support, or records from foreign and non-reporting platforms.

What to do this week

1. 1

   Export complete transaction histories before access changes.

2. 2

   Identify transfers between your own wallets so they are not treated as disposals.

3. 3

   Reconcile reported proceeds and basis with independent records.

How to use this field note

Use the checklist to organize records and identify the question that needs attention. Confirm deadlines and federal requirements against the linked official source. State, local, entity-specific, and fact-specific rules may differ.