Taxes

IRS Form 1099-DIV

Form 1099-DIV reports certain payments of $10 or more to US customers. These payments may include:

  • Dividends from stocks

  • Distributions of company profits to shareholders

  • Capital gain distributions from mutual funds

Note: Mutual funds are not currently available on Coinbase.

Other information reported on the Form 1099-DIV also includes whether the dividends are ordinary or qualified, and state and federal withholding tax, if any. For more information, see the IRS website for Form 1099-DIV.

View and/or download your IRS forms in the Documents section of the Coinbase Tax Center. If applicable, Coinbase will provide Form 1099-DIV for tax year 2025 in early 2026.

US customers may receive a Form 1099–DIV from Coinbase if, during the calendar year, they: 

  • Received dividend income from stocks or company profit distributions

  • Received capital gain distributions from certain funds

Coinbase and/or affiliates do not provide tax advice. Consult a tax professional for specific questions regarding the tax treatment of transactions.

"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.