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Proposed rule

Electronic Furnishing of Payee Statements Regarding Digital Asset Sales by Brokers

Built by the Tribune's code from the Federal Register. No AI wrote this page. Published in the Federal Register March 6, 2026. Document 2026-04431. Updated Nov. 14, 2026.

What it does

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.

The Internal Revenue Service's summary, as published in the Federal Register.

What it would change

1 part of Title 26 of the Code of Federal Regulations:

26 CFR 1

Before this

No earlier Federal Register document under regulation identifier 1545-BR47 since Jan. 1, 2025.

Since then:

What happens next and when

Written or electronic comments and requests for a public hearing must be received by May 5, 2026.

The agency's dates, word for word.

Document number2026-04431
ActionNotice of proposed rulemaking.
AgenciesTreasury Department; Internal Revenue Service
PublishedMarch 6, 2026
Comments closeMay 5, 2026
Regulation identifier (RIN)1545-BR47
DocketIRS-2026-0266

Source: the Federal Register (public domain). The document in the Federal Register