The U.S. government has released final regulations through the Treasury Department and the Internal Revenue Service (IRS) for digital asset brokers under the bipartisan Infrastructure Investment and Jobs Act (IIJA). These regulations establish reporting requirements for digital asset sales to enhance tax compliance and address evasion risks. Starting in 2026, brokers must report gross proceeds, with additional reporting on a tax basis beginning in 2027.
By creating a structured digital framework for tax reporting, these regulations aim to simplify the tax process for investors and support the IRS in enforcing digital asset taxation laws.
