# Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales
> **IRS** · Final regulations. · Published 2024-12-30 · Effective 2025-02-28 · 89 FR 106928
## Document
- **Document number:** 2024-30496
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 89 FR 106928
- **CFR reference:** 26 CFR 1
- **Publication date:** 2024-12-30
- **Effective date:** 2025-02-28
- **Treasury docket:** TD 10021
## Abstract

This document contains final regulations regarding information reporting by brokers that regularly provide services effectuating certain digital asset sales and exchanges. The final regulations require these brokers to file information returns and furnish payee statements reporting gross proceeds on dispositions of digital assets effected for customers in certain sale or exchange transactions.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2024/12/30/2024-30496/gross-proceeds-reporting-by-brokers-that-regularly-provide-services-effectuating-digital-asset-sales)
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