Data / Federal rules / 2026-04431
Electronic Furnishing of Payee Statements Regarding Digital Asset Sales by Brokers
The Internal Revenue Service published this proposed rule in the Federal Register on March 6, 2026. Comments closed on May 5, 2026.
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What the agency says
This document contains proposed regulations that would provide digital asset brokers that are required to furnish to their customers written statements reflecting information provided to the IRS with respect to digital asset sale transactions with an alternative process for obtaining consent from their customers to receive these statements in an electronic format without offering a paper delivery alternative.
Key facts
- Document number
- 2026-04431
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking
- Agency
- Treasury Department; Internal Revenue Service
- Published
- March 6, 2026
- Comments due
- May 5, 2026
- Dates
- Written or electronic comments and requests for a public hearing must be received by May 5, 2026.
- Docket
- REG-105064-25
- Regulation ID (RIN)
- 1545-BR47
- Code of Federal Regulations
- 26 CFR 1
- Topics
- Income taxes; Reporting and recordkeeping requirements
- Pages
- 21
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Everything from the Internal Revenue Service · Rules on income taxes · Rules on reporting and recordkeeping requirements · Published in March 2026
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.