{"abstract":"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.","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2024/12/30/2024-30496.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"citation":"89 FR 106928","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: These regulations are effective on February 28, 2025.","disposition_notes":null,"docket_ids":["TD 10021"],"dockets":[{"supporting_documents":[{"title":"Public Hearing Agenda - REG-122793-19","document_id":"IRS-2023-0041-39679"}],"agency_name":"IRS","documents":[{"comment_count":0,"comment_start_date":"2024-12-30","updated_at":"2024-12-30T09:57:21.182-05:00","comment_url":"https://www.regulations.gov/commenton/IRS-2023-0041-44840","allow_late_comments":false,"id":"IRS-2023-0041-44840","comment_end_date":null,"regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":1,"id":"IRS-2023-0041","title":"Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions (REG-122793-19)"}],"document_number":"2024-30496","effective_on":"2025-02-28","end_page":106960,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2024/12/30/2024-30496.xml","html_url":"https://www.federalregister.gov/documents/2024/12/30/2024-30496/gross-proceeds-reporting-by-brokers-that-regularly-provide-services-effectuating-digital-asset-sales","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2024-30496?publication_date=2024-12-30","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2024-12-30/2024-30496/mods.xml","not_received_for_publication":null,"page_length":33,"page_views":{"count":3827,"last_updated":"2026-11-05 16:15:04 -0500"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-12-30/pdf/2024-30496.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-30496.pdf?1735307119","publication_date":"2024-12-30","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2024/12/30/2024-30496.txt","regulation_id_number_info":{"1545-BR39":null},"regulation_id_numbers":["1545-BR39"],"regulations_dot_gov_info":{"supporting_documents":[{"title":"Public Hearing Agenda - REG-122793-19","document_id":"IRS-2023-0041-39679"}],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BP71/returns-of-information-of-brokers-in-virtual-currency-transactions","title":"Returns of Information of Brokers in Virtual Currency Transactions"},"comments_count":0,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2023-0041","supporting_documents_count":1,"docket_id":"IRS-2023-0041","document_id":"IRS-2023-0041-44840","regulation_id_number":"1545-BP71","title":"Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions (REG-122793-19)","checked_regulationsdotgov_at":"2024-12-31T14:00:07Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":106928,"subtype":null,"title":"Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales","toc_doc":"Gross Proceeds Reporting by Brokers that Regularly Provide Services Effectuating Digital Asset Sales","toc_subject":null,"topics":["Reporting and recordkeeping requirements"],"type":"Rule","volume":89}