Which US tax forms report crypto?

Capital disposals: Form 8949 and Schedule D

Sales and exchanges of digital assets held as capital assets generally feed Form 8949 and Schedule D. Use the correct category for what the broker reported, including whether basis was reported to the IRS. Follow the instructions for any permitted summary treatment.

Rewards, work and business activity

Income from staking, mining and other receipts can need ordinary-income reporting. Employee wages and a contractor’s business receipts have different forms. The general IRS digital-assets page identifies the main reporting routes; your facts decide which one applies.

A 1099 is evidence, not the completed return

A Form 1099-DA can report proceeds without knowing your original basis. Reconcile it against records before copying amounts into the return.

• Keep acquisitions and disposals linked by units.
• Separate rewards from later reward-token sales.
• Resolve duplicate self-transfers before generating a report.
• Retain your source exports and final adjustments.

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