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The US Internal Revenue Service has almost completed development of new rules for tax reporting on cryptocurrencies.

The US Internal Revenue Service has almost completed development of new rules for tax reporting on cryptocurrencies.

It is planned that from 2026, crypto platforms will be required to report transactions to the Tax Service. And decentralized platforms that do not store assets will be exempt from paying the tax.

The new rules go some way to implementing a provision of the Infrastructure Investment and Jobs Act.

At the same time, despite the new rules, income from the sale of cryptocurrency and other digital assets is subject to tax. Covering transactions in 2025 and beginning in 2026, crypto platforms must provide a standard 1099 form similar to those sent by banks and traditional brokerages.

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