2025 Legislative Update: Digital Asset Reporting and Form 1099-DA

About this course

A focused legislative and compliance update on U.S. information reporting for digital asset dispositions and the introduction of Form 1099-DA. Review broker reporting scope, the phased-in implementation timeline, and practical implications for tax administration and return preparation. Approved for Enrolled Agents (EA) and Other Tax Return Preparers (OTRP).

Module outline

1. 01
   Module 1 — Background and Legislative Drivers

   10 minutes
2. 02
   Module 2 — Who Is a Broker and What Is a Reportable Disposition

   15 minutes
3. 03
   Module 3 — Implementation Timeline: 2025 vs. 2026

   10 minutes
4. 04
   Module 4 — Form 1099-DA Fields and Practitioner Impact

   10 minutes
5. 05
   Module 5 — Completion Steps: Exam and Evaluation

   5 minutes