{"abstract":"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.","action":"Notice of proposed rulemaking.","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/2026/03/06/2026-04431.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"citation":"91 FR 10983","comment_url":"http://www.regulations.gov/commenton/IRS-2026-0266-0001","comments_close_on":"2026-05-05","correction_of":null,"corrections":[],"dates":"Written or electronic comments and requests for a public hearing must be received by May 5, 2026.","disposition_notes":null,"docket_ids":["REG-105064-25"],"dockets":[{"supporting_documents":[{"title":"Agenda (REG-105064-25)","document_id":"IRS-2026-0266-0020"}],"agency_name":"IRS","documents":[{"comment_count":18,"comment_start_date":"2026-03-06","updated_at":"2026-09-09T01:56:18.065-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2026-0266-0001","allow_late_comments":true,"id":"IRS-2026-0266-0001","comment_end_date":"2026-05-06","regulations_dot_gov_open_for_comment":true}],"supporting_documents_count":1,"id":"IRS-2026-0266","title":"Electronic Furnishing of Payee Statements Regarding Digital Asset Sales by Brokers (REG-105064-25)"}],"document_number":"2026-04431","effective_on":null,"end_page":11003,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2026/03/06/2026-04431.xml","html_url":"https://www.federalregister.gov/documents/2026/03/06/2026-04431/electronic-furnishing-of-payee-statements-regarding-digital-asset-sales-by-brokers","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2026-04431?publication_date=2026-03-06","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2026-03-06/2026-04431/mods.xml","not_received_for_publication":null,"page_length":21,"page_views":{"count":1654,"last_updated":"2026-09-20 08:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-03-06/pdf/2026-04431.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-04431.pdf?1772718312","publication_date":"2026-03-06","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2026/03/06/2026-04431.txt","regulation_id_number_info":{"1545-BR47":{"issue":"202504","html_url":"https://www.federalregister.gov/regulations/1545-BR47/-electronic-furnishing-of-payee-statements-regarding-digital-asset-sales-by-brokers-","title":" Electronic Furnishing of Payee Statements Regarding Digital Asset Sales by Brokers ","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202504&RIN=1545-BR47&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BR47"],"regulations_dot_gov_info":{"supporting_documents":[{"title":"Agenda (REG-105064-25)","document_id":"IRS-2026-0266-0020"}],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BR47/-electronic-furnishing-of-payee-statements-regarding-digital-asset-sales-by-brokers-","title":" Electronic Furnishing of Payee Statements Regarding Digital Asset Sales by Brokers "},"comments_count":18,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2026-0266","supporting_documents_count":1,"docket_id":"IRS-2026-0266","document_id":"IRS-2026-0266-0001","regulation_id_number":"1545-BR47","title":"Electronic Furnishing of Payee Statements Regarding Digital Asset Sales by Brokers (REG-105064-25)","checked_regulationsdotgov_at":"2026-09-10T08:55:02Z"},"regulations_dot_gov_url":"http://www.regulations.gov/commenton/IRS-2026-0266-0001","significant":false,"signing_date":null,"start_page":10983,"subtype":null,"title":"Electronic Furnishing of Payee Statements Regarding Digital Asset Sales by Brokers","toc_doc":"Electronic Furnishing of Payee Statements Regarding Digital Asset Sales by Brokers","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":91}