Electronic Furnishing of Payee Statements Regarding Digital Asset Sales by Brokers
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.
Federal Register Source
This document is published by the Office of the Federal Register, National Archives and Records Administration. Access the full regulatory text, preamble, and docket comments below.
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Other Rules from Treasury
Frequently Asked Questions
What is the 2026-04431 Federal Register document?
Document 2026-04431 is a Proposed Rule published by the Department of the Treasury in the Federal Register on March 6, 2026. 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. View the original at https://www.federalregister.gov/documents/2026/03/06/2026-04431/electronic-furnishing-of-payee-statements-regarding-digital-asset-sales-by-brokers.
Is document 2026-04431 an economically significant rule?
No. Document 2026-04431 is not classified as economically significant under Executive Order 12866. Economically significant rules require OIRA review and are estimated to have impacts of $100 million or more per year.