This article is hosted in the United States and is intended for and directed to customers in the United States only. Consult a tax professional for specific questions regarding the tax treatment of transactions. Customers in other locales can see Tax information for non-US customers.
US customers can use Coinbase Taxes to verify their tax information, find out which Coinbase activities are taxable, see gains, losses, and earned income, and view reports (including IRS tax forms). For specific questions regarding the tax treatment of transactions, customers are encouraged to consult with their tax professional.
Tax forms from Coinbase
Tax form | Eligibility |
Form 1099-DA | US customers with gross proceeds from sales or exchanges of crypto assets. |
Form 1099-MISC | US customers who earned more than $600 in crypto income, including staking rewards and incentives |
Form 1099-B | US customers who sold futures, securities or other financial instruments |
Form 1099-DIV | US customers who earned more than $10 in dividends or capital gain distributions from investments |
Form 8949 | From tax year 2025 and onward, Form 8949 will no longer be available through the Coinbase Retail Tax Center. Users who wish to receive a Form 8949 may subscribe to a Cointracker plan. Coinbase One Preferred and Premium members will qualify for credits that can be used towards purchasing a CoinTracker Plan through which they can receive a Form 8949. |
Opt to receive tax forms via paperless delivery or physical mail by going to the Settings tab within Coinbase Taxes.
Download tax forms
Go to Coinbase Taxes.
Select Documents.
Download the necessary forms.
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Additional tax details
US trading fees are included in cost basis (the amount paid for an asset) and subtracted from proceeds (the amount earned from selling or trading).
Charitable contributions of crypto, stocks, or funds may be tax deductible. Consult a tax advisor.
DEX trades aren’t reported on IRS forms issued by Coinbase, as these occur on third-party, decentralized exchanges and the assets are held in a self-custodial wallet.
Token Sales purchases are not reported on a Form 1099-DA. You can find this information in your gain/loss report.
Coinbase Taxes reflect activity on Coinbase.com (including your CCM brokerage tax forms) and does not include Coinbase Pro or Coinbase Wallet activity.
Coinbase Pro was discontinued in December 2023. Transactions dated November 2023 and earlier can be accessed by visiting the Statements section of Pro and searching under the Other tab.
Token migrations: Whether a token migration is a taxable event depends on the specific facts of the migration. In general, it comes down to whether the migration results in a disposal of the old token for a new, materially different asset, or whether the new token is a direct replacement that represents the same underlying interest. Discuss with your tax professional how to report the token migration.
"Funds" in this article is a generic term and may refer to exchange traded funds (ETFs) and/or mutual funds. Securities products are subject to availability and may change at CCM's discretion. See the most up-to-date information on CCM's product offerings.
Disclosures
All securities and investments are offered by Coinbase Capital Markets Corp, member FINRA/SIPC. Securities services offered by Coinbase Capital Markets Corp are separate from digital asset services provided by Coinbase Inc., and any affiliates. SIPC does not apply to digital assets or cash held in your Coinbase Inc. account. Additional information about your broker, Coinbase Capital Markets Corp, can be found on FINRA's BrokerCheck (https://brokercheck.finra.org). Execution, clearing and custody of all securities are provided by Apex Clearing Corporation.
This article is for informational purposes only and does not constitute the provision of investment advice. The customer assumes full responsibility for its trading activity and should consult its advisors for its specific situation. All investments involve risk and the past performance of a security, or financial product does not guarantee future results or returns. There is always the potential of losing money when you invest in securities, or other financial products. Investors should consider their investment objectives and risks carefully before investing.