Data / Federal rules / 2024-30496
Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales
The Internal Revenue Service published this final rule in the Federal Register on December 30, 2024. It took effect on February 28, 2025.
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What the agency says
This document contains final regulations regarding information reporting by brokers that regularly provide services effectuating certain digital asset sales and exchanges. The final regulations require these brokers to file information returns and furnish payee statements reporting gross proceeds on dispositions of digital assets effected for customers in certain sale or exchange transactions.
Key facts
- Document number
- 2024-30496
- Type
- Final rule
- Action
- Final regulations
- Agency
- Treasury Department; Internal Revenue Service
- Published
- December 30, 2024
- Takes effect
- February 28, 2025
- Dates
- Effective date: These regulations are effective on February 28, 2025.
- Docket
- TD 10021
- Regulation ID (RIN)
- 1545-BR39
- Code of Federal Regulations
- 26 CFR 1
- Topics
- Reporting and recordkeeping requirements
- Pages
- 33
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Everything from the Internal Revenue Service · Rules on reporting and recordkeeping requirements · Published in December 2024
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.