{ "batch": "1104-trading-and-crypto-paperwork-and-taxes", "articles": [ { "id": "learn_r1104_trading_and_crypto_paperwork_and_taxes_coinbase_tax_1099_da", "category": "Business", "title": "Coinbase: tax forms issued", "summary": "Starting with the 2025 tax year, Coinbase is required to issue IRS Form 1099-DA to all US customers.", "body": "Starting with the 2025 tax year, Coinbase is required to issue IRS Form 1099-DA to all US customers.\n\nWhat Coinbase actually says:\n\n“Starting with the 2025 tax year, Coinbase is required to issue IRS Form 1099-DA to all US customers.”", "source_type": "official", "source_link": "https://help.coinbase.com/en/coinbase/taxes/forms-reports/1099da", "last_verified": "2026-10-01", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Coinbase", "evidence_quote": "Starting with the 2025 tax year, Coinbase is required to issue IRS Form 1099-DA to all US customers.", "volatility": "medium", "from_batch": "1104-trading-and-crypto-paperwork-and-taxes", "subject": "Coinbase", "topic": "tax forms issued", "applies_to_country": "US", "tags": { "lane": "any", "stage": "running", "region": [ "us" ], "platform": "coinbase", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r1104_trading_and_crypto_paperwork_and_taxes_coinbase_tax_1099_da_deadline", "category": "Business", "title": "Coinbase: tax forms deadlines", "summary": "Coinbase will provide tax year 2025 Form 1099-DA to you no later than March 17, 2026.", "body": "Coinbase will provide tax year 2025 Form 1099-DA to you no later than March 17, 2026.\n\nWhat Coinbase actually says:\n\n“Coinbase will provide tax year 2025 Form 1099-DA to you no later than March 17, 2026 and you will receive an email when it is ready for download.”", "source_type": "official", "source_link": "https://help.coinbase.com/en/coinbase/taxes/forms-reports/1099da", "last_verified": "2026-10-01", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Coinbase", "evidence_quote": "Coinbase will provide tax year 2025 Form 1099-DA to you no later than March 17, 2026 and you will receive an email when it is ready for download.", "volatility": "medium", "from_batch": "1104-trading-and-crypto-paperwork-and-taxes", "subject": "Coinbase", "topic": "tax forms deadlines", "applies_to_country": "US", "tags": { "lane": "any", "stage": "running", "region": [ "us" ], "platform": "coinbase", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r1104_trading_and_crypto_paperwork_and_taxes_coinbase_tax_1099_misc", "category": "Business", "title": "Coinbase: tax forms issued", "summary": "Coinbase issues an IRS form called 1099-MISC to report miscellaneous income rewards to US customers that meet certain criteria.", "body": "Coinbase issues an IRS form called 1099-MISC to report miscellaneous income rewards to US customers that meet certain criteria.\n\nWhat Coinbase actually says:\n\n“Coinbase issues an IRS form called 1099-MISC to report miscellaneous income rewards to US customers that meet certain criteria.”", "source_type": "official", "source_link": "https://help.coinbase.com/en/coinbase/taxes/forms-reports/tax-forms", "last_verified": "2026-10-01", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Coinbase", "evidence_quote": "Coinbase issues an IRS form called 1099-MISC to report miscellaneous income rewards to US customers that meet certain criteria.", "volatility": "medium", "from_batch": "1104-trading-and-crypto-paperwork-and-taxes", "subject": "Coinbase", "topic": "tax forms issued", "applies_to_country": "US", "tags": { "lane": "any", "stage": "running", "region": [ "us" ], "platform": "coinbase", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r1104_trading_and_crypto_paperwork_and_taxes_coinbase_tax_1099_misc_threshold", "category": "Business", "title": "Coinbase: tax forms thresholds", "summary": "US customers who earned $600 or more in miscellaneous income, such as rewards or fees from Learning rewards, USDC Rewards, and/or staking, receive Form 1099-MISC from Coinbase.", "body": "US customers who earned $600 or more in miscellaneous income, such as rewards or fees from Learning rewards, USDC Rewards, and/or staking, receive Form 1099-MISC from Coinbase.\n\nWhat Coinbase actually says:\n\n“You'll receive IRS Form 1099-MISC from Coinbase if:\n- You're a Coinbase customer AND\n- You're a US person for tax purposes AND\n- You've earned $600 or more in miscellaneous income such as rewards or fees from Learning rewards, USDC Rewards, and/or staking”", "source_type": "official", "source_link": "https://help.coinbase.com/en/coinbase/taxes/forms-reports/tax-forms", "last_verified": "2026-10-01", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Coinbase", "evidence_quote": "You'll receive IRS Form 1099-MISC from Coinbase if:\n- You're a Coinbase customer AND\n- You're a US person for tax purposes AND\n- You've earned $600 or more in miscellaneous income such as rewards or fees from Learning rewards, USDC Rewards, and/or staking", "volatility": "medium", "from_batch": "1104-trading-and-crypto-paperwork-and-taxes", "subject": "Coinbase", "topic": "tax forms thresholds", "applies_to_country": "US", "tags": { "lane": "any", "stage": "running", "region": [ "us" ], "platform": "coinbase", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r1104_trading_and_crypto_paperwork_and_taxes_coinbase_tax_1099_misc_deadline", "category": "Business", "title": "Coinbase: tax forms deadlines", "summary": "Coinbase will provide tax year 2025 Form 1099-MISC to US customers no later than mid-February 2026.", "body": "Coinbase will provide tax year 2025 Form 1099-MISC to US customers no later than mid-February 2026.\n\nWhat Coinbase actually says:\n\n“Coinbase will provide tax year 2025 Form 1099-MISC to you no later than mid-February 2026 and you will receive an email when it is ready for download.”", "source_type": "official", "source_link": "https://help.coinbase.com/en/coinbase/taxes/forms-reports/tax-forms", "last_verified": "2026-10-01", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Coinbase", "evidence_quote": "Coinbase will provide tax year 2025 Form 1099-MISC to you no later than mid-February 2026 and you will receive an email when it is ready for download.", "volatility": "medium", "from_batch": "1104-trading-and-crypto-paperwork-and-taxes", "subject": "Coinbase", "topic": "tax forms deadlines", "applies_to_country": "US", "tags": { "lane": "any", "stage": "running", "region": [ "us" ], "platform": "coinbase", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r1104_trading_and_crypto_paperwork_and_taxes_coinbase_tax_1099_b", "category": "Business", "title": "Coinbase: tax forms issued", "summary": "Coinbase issues IRS Form 1099-B to report proceeds from the sale of securities, commodities, futures, options, and other financial instruments.", "body": "Coinbase issues IRS Form 1099-B to report proceeds from the sale of securities, commodities, futures, options, and other financial instruments.\n\nWhat Coinbase actually says:\n\n“IRS Form 1099-B is used to report the proceeds from the sale of securities, commodities, futures, options, and other financial instruments.”", "source_type": "official", "source_link": "https://help.coinbase.com/en/coinbase/taxes/forms-reports/form-1099b", "last_verified": "2026-10-01", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Coinbase", "evidence_quote": "IRS Form 1099-B is used to report the proceeds from the sale of securities, commodities, futures, options, and other financial instruments.", "volatility": "medium", "from_batch": "1104-trading-and-crypto-paperwork-and-taxes", "subject": "Coinbase", "topic": "tax forms issued", "applies_to_country": "US", "tags": { "lane": "any", "stage": "running", "region": [ "us" ], "platform": "coinbase", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r1104_trading_and_crypto_paperwork_and_taxes_coinbase_tax_1099_b_criteria", "category": "Business", "title": "Coinbase: tax forms thresholds", "summary": "US customers who sold equities, futures/perpetuals, or OTC options (Institutional users only) during the calendar year may receive a Form 1099-B from Coinbase.", "body": "US customers who sold equities, futures/perpetuals, or OTC options (Institutional users only) during the calendar year may receive a Form 1099-B from Coinbase.\n\nWhat Coinbase actually says:\n\n“US customers may receive a Form 1099–B from Coinbase if, during the calendar year, they:\n- Sold equities, futures/perpetuals, or OTC options (Institutional users only)”", "source_type": "official", "source_link": "https://help.coinbase.com/en/coinbase/taxes/forms-reports/form-1099b", "last_verified": "2026-10-01", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Coinbase", "evidence_quote": "US customers may receive a Form 1099–B from Coinbase if, during the calendar year, they:\n- Sold equities, futures/perpetuals, or OTC options (Institutional users only)", "volatility": "medium", "from_batch": "1104-trading-and-crypto-paperwork-and-taxes", "subject": "Coinbase", "topic": "tax forms thresholds", "applies_to_country": "US", "tags": { "lane": "any", "stage": "running", "region": [ "us" ], "platform": "coinbase", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r1104_trading_and_crypto_paperwork_and_taxes_coinbase_tax_1099_b_deadline", "category": "Business", "title": "Coinbase: tax forms deadlines", "summary": "Coinbase will provide Form 1099-B for tax year 2025 in early 2026.", "body": "Coinbase will provide Form 1099-B for tax year 2025 in early 2026.\n\nWhat Coinbase actually says:\n\n“Coinbase will provide Form 1099-B for tax year 2025 in early 2026.”", "source_type": "official", "source_link": "https://help.coinbase.com/en/coinbase/taxes/forms-reports/form-1099b", "last_verified": "2026-10-01", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Coinbase", "evidence_quote": "Coinbase will provide Form 1099-B for tax year 2025 in early 2026.", "volatility": "medium", "from_batch": "1104-trading-and-crypto-paperwork-and-taxes", "subject": "Coinbase", "topic": "tax forms deadlines", "applies_to_country": "US", "tags": { "lane": "any", "stage": "running", "region": [ "us" ], "platform": "coinbase", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r1104_trading_and_crypto_paperwork_and_taxes_coinbase_tax_8949", "category": "Business", "title": "Coinbase: tax forms issued", "summary": "From tax year 2025 onward, Form 8949 will no longer be available through the Coinbase Retail Tax Center; users who wish to receive a Form 8949 can do so through crypto tax partners.", "body": "From tax year 2025 onward, Form 8949 will no longer be available through the Coinbase Retail Tax Center; users who wish to receive a Form 8949 can do so through crypto tax partners.\n\nWhat Coinbase actually says:\n\n“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.”", "source_type": "official", "source_link": "https://help.coinbase.com/en/coinbase/taxes/forms-reports/8949", "last_verified": "2026-10-01", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Coinbase", "evidence_quote": "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.", "volatility": "medium", "from_batch": "1104-trading-and-crypto-paperwork-and-taxes", "subject": "Coinbase", "topic": "tax forms issued", "applies_to_country": "US", "tags": { "lane": "any", "stage": "running", "region": [ "us" ], "platform": "coinbase", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r1104_trading_and_crypto_paperwork_and_taxes_coinbase_tax_1099_not_k", "category": "Business", "title": "Coinbase: tax forms issued", "summary": "Coinbase does not issue IRS Form 1099-K.", "body": "Coinbase does not issue IRS Form 1099-K.\n\nWhat Coinbase actually says:\n\n“Coinbase does not issue IRS Form 1099-K.”", "source_type": "official", "source_link": "https://help.coinbase.com/en/coinbase/taxes/forms-reports/tax-forms", "last_verified": "2026-10-01", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Coinbase", "evidence_quote": "Coinbase does not issue IRS Form 1099-K.", "volatility": "medium", "from_batch": "1104-trading-and-crypto-paperwork-and-taxes", "subject": "Coinbase", "topic": "tax forms issued", "applies_to_country": "US", "tags": { "lane": "any", "stage": "running", "region": [ "us" ], "platform": "coinbase", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r1104_trading_and_crypto_paperwork_and_taxes_irs_estimated_tax_threshold", "category": "Business", "title": "IRS: tax filing obligations", "summary": "Individuals, including sole proprietors, partners, and S corporation shareholders, generally have to make estimated tax payments if they expect to owe tax of $1,000 or more when their return is filed.", "body": "Individuals, including sole proprietors, partners, and S corporation shareholders, generally have to make estimated tax payments if they expect to owe tax of $1,000 or more when their return is filed.\n\nWhat Internal Revenue Service actually says:\n\n“Individuals, including sole proprietors, partners, and S corporation shareholders, generally have to make estimated tax payments if they expect to owe tax of $1,000 or more when their return is filed.”", "source_type": "official", "source_link": "https://www.irs.gov/businesses/small-businesses-self-employed/estimated-taxes", "last_verified": "2026-10-01", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Internal Revenue Service", "evidence_quote": "Individuals, including sole proprietors, partners, and S corporation shareholders, generally have to make estimated tax payments if they expect to owe tax of $1,000 or more when their return is filed.", "volatility": "low", "from_batch": "1104-trading-and-crypto-paperwork-and-taxes", "subject": "IRS", "topic": "tax filing obligations", "applies_to_country": "US", "tags": { "lane": "any", "stage": "running", "region": [ "us" ], "platform": "irs", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r1104_trading_and_crypto_paperwork_and_taxes_irs_estimated_tax_form", "category": "Business", "title": "IRS: tax filing obligations", "summary": "Individuals, including sole proprietors, partners, and S corporation shareholders, generally use Form 1040-ES to figure estimated tax.", "body": "Individuals, including sole proprietors, partners, and S corporation shareholders, generally use Form 1040-ES to figure estimated tax.\n\nWhat Internal Revenue Service actually says:\n\n“Individuals, including sole proprietors, partners, and S corporation shareholders, generally use Form 1040-ES to figure estimated tax.”", "source_type": "official", "source_link": "https://www.irs.gov/businesses/small-businesses-self-employed/estimated-taxes", "last_verified": "2026-10-01", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Internal Revenue Service", "evidence_quote": "Individuals, including sole proprietors, partners, and S corporation shareholders, generally use Form 1040-ES to figure estimated tax.", "volatility": "low", "from_batch": "1104-trading-and-crypto-paperwork-and-taxes", "subject": "IRS", "topic": "tax filing obligations", "applies_to_country": "US", "tags": { "lane": "any", "stage": "running", "region": [ "us" ], "platform": "irs", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r1104_trading_and_crypto_paperwork_and_taxes_irs_estimated_tax_quarterly", "category": "Business", "title": "IRS: tax filing obligations", "summary": "For estimated tax purposes, the year is divided into four payment periods, each with a specific payment due date.", "body": "For estimated tax purposes, the year is divided into four payment periods, each with a specific payment due date.\n\nWhat Internal Revenue Service actually says:\n\n“For estimated tax purposes, the year is divided into four payment periods. Each period has a specific payment due date.”", "source_type": "official", "source_link": "https://www.irs.gov/businesses/small-businesses-self-employed/estimated-taxes", "last_verified": "2026-10-01", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Internal Revenue Service", "evidence_quote": "For estimated tax purposes, the year is divided into four payment periods. Each period has a specific payment due date.", "volatility": "low", "from_batch": "1104-trading-and-crypto-paperwork-and-taxes", "subject": "IRS", "topic": "tax filing obligations", "applies_to_country": "US", "tags": { "lane": "any", "stage": "running", "region": [ "us" ], "platform": "irs", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r1104_trading_and_crypto_paperwork_and_taxes_irs_1099_k_threshold", "category": "Business", "title": "IRS: tax forms thresholds", "summary": "Payment apps or online marketplaces are required to send you a Form 1099-K if the payments you received for goods or services total over $20,000 in more than 200 transactions.", "body": "Payment apps or online marketplaces are required to send you a Form 1099-K if the payments you received for goods or services total over $20,000 in more than 200 transactions.\n\nWhat Internal Revenue Service actually says:\n\n“A payment app or online marketplace is required to send you a Form 1099-K if the payments you received for goods or services total over $20,000 in more than 200 transactions.”", "source_type": "official", "source_link": "https://www.irs.gov/businesses/understanding-your-form-1099-k", "last_verified": "2026-10-01", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Internal Revenue Service", "evidence_quote": "A payment app or online marketplace is required to send you a Form 1099-K if the payments you received for goods or services total over $20,000 in more than 200 transactions.", "volatility": "low", "from_batch": "1104-trading-and-crypto-paperwork-and-taxes", "subject": "IRS", "topic": "tax forms thresholds", "applies_to_country": "US", "tags": { "lane": "any", "stage": "running", "region": [ "us" ], "platform": "irs", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r1104_trading_and_crypto_paperwork_and_taxes_irs_1099_k_deadline", "category": "Business", "title": "IRS: tax forms deadlines", "summary": "Payment card companies, payment apps and online marketplaces must send copies of Form 1099-K to the IRS and to taxpayers by January 31.", "body": "Payment card companies, payment apps and online marketplaces must send copies of Form 1099-K to the IRS and to taxpayers by January 31.\n\nWhat Internal Revenue Service actually says:\n\n“They must also send a copy to you by January 31.”", "source_type": "official", "source_link": "https://www.irs.gov/businesses/understanding-your-form-1099-k", "last_verified": "2026-10-01", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Internal Revenue Service", "evidence_quote": "They must also send a copy to you by January 31.", "volatility": "low", "from_batch": "1104-trading-and-crypto-paperwork-and-taxes", "subject": "IRS", "topic": "tax forms deadlines", "applies_to_country": "US", "tags": { "lane": "any", "stage": "running", "region": [ "us" ], "platform": "irs", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r1104_trading_and_crypto_paperwork_and_taxes_irs_self_employment_income_reporting", "category": "Business", "title": "IRS: tax filing obligations", "summary": "You must report all income from self-employment on your tax return, whether you receive the income in cash or property.", "body": "You must report all income from self-employment on your tax return, whether you receive the income in cash or property.\n\nWhat Internal Revenue Service actually says:\n\n“No matter the amount of reported payments, if you receive payments for selling goods or services, you must report all income on your tax return.”", "source_type": "official", "source_link": "https://www.irs.gov/businesses/understanding-your-form-1099-k", "last_verified": "2026-10-01", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Internal Revenue Service", "evidence_quote": "No matter the amount of reported payments, if you receive payments for selling goods or services, you must report all income on your tax return.", "volatility": "low", "from_batch": "1104-trading-and-crypto-paperwork-and-taxes", "subject": "IRS", "topic": "tax filing obligations", "applies_to_country": "US", "tags": { "lane": "any", "stage": "running", "region": [ "us" ], "platform": "irs", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r1104_trading_and_crypto_paperwork_and_taxes_irs_self_employed_filing_threshold", "category": "Business", "title": "IRS: tax filing obligations", "summary": "You have to file an income tax return if your net earnings from self-employment were $400 or more.", "body": "You have to file an income tax return if your net earnings from self-employment were $400 or more.\n\nWhat Internal Revenue Service actually says:\n\n“You have to file an income tax return if your net earnings from self-employment were $400 or more.”", "source_type": "official", "source_link": "https://www.irs.gov/businesses/small-businesses-self-employed/self-employed-individuals-tax-center", "last_verified": "2026-10-01", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Internal Revenue Service", "evidence_quote": "You have to file an income tax return if your net earnings from self-employment were $400 or more.", "volatility": "low", "from_batch": "1104-trading-and-crypto-paperwork-and-taxes", "subject": "IRS", "topic": "tax filing obligations", "applies_to_country": "US", "tags": { "lane": "any", "stage": "running", "region": [ "us" ], "platform": "irs", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r1104_trading_and_crypto_paperwork_and_taxes_irs_self_employed_schedule_c", "category": "Business", "title": "IRS: tax filing obligations", "summary": "To report your Social Security and Medicare taxes and business income or loss, you must file Schedule C (Form 1040) and Schedule SE (Form 1040 or 1040-SR).", "body": "To report your Social Security and Medicare taxes and business income or loss, you must file Schedule C (Form 1040) and Schedule SE (Form 1040 or 1040-SR).\n\nWhat Internal Revenue Service actually says:\n\n“To report your Social Security and Medicare taxes, you must file Schedule SE (Form 1040 or 1040-SR), Self-Employment Tax. Use the income or loss calculated on Schedule C to calculate the amount of Social Security and Medicare taxes you should have paid during the year.”", "source_type": "official", "source_link": "https://www.irs.gov/businesses/small-businesses-self-employed/self-employed-individuals-tax-center", "last_verified": "2026-10-01", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Internal Revenue Service", "evidence_quote": "To report your Social Security and Medicare taxes, you must file Schedule SE (Form 1040 or 1040-SR), Self-Employment Tax. Use the income or loss calculated on Schedule C to calculate the amount of Social Security and Medicare taxes you should have paid during the year.", "volatility": "low", "from_batch": "1104-trading-and-crypto-paperwork-and-taxes", "subject": "IRS", "topic": "tax filing obligations", "applies_to_country": "US", "tags": { "lane": "any", "stage": "running", "region": [ "us" ], "platform": "irs", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r1104_trading_and_crypto_paperwork_and_taxes_irs_self_employed_se_tax", "category": "Business", "title": "IRS: tax obligations", "summary": "Self-employed individuals generally must pay self-employment (SE) tax as well as income tax.", "body": "Self-employed individuals generally must pay self-employment (SE) tax as well as income tax.\n\nWhat Internal Revenue Service actually says:\n\n“Self-employed individuals generally must pay self-employment (SE) tax as well as income tax.”", "source_type": "official", "source_link": "https://www.irs.gov/businesses/small-businesses-self-employed/self-employed-individuals-tax-center", "last_verified": "2026-10-01", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Internal Revenue Service", "evidence_quote": "Self-employed individuals generally must pay self-employment (SE) tax as well as income tax.", "volatility": "low", "from_batch": "1104-trading-and-crypto-paperwork-and-taxes", "subject": "IRS", "topic": "tax obligations", "applies_to_country": "US", "tags": { "lane": "any", "stage": "running", "region": [ "us" ], "platform": "irs", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r1104_trading_and_crypto_paperwork_and_taxes_irs_1099_k_card_payments", "category": "Business", "title": "IRS: tax forms issued", "summary": "If your customers or clients pay you directly by credit, debit or gift card, you'll get a Form 1099-K from your payment card processor no matter how many payments you got or how much they were for.", "body": "If your customers or clients pay you directly by credit, debit or gift card, you'll get a Form 1099-K from your payment card processor no matter how many payments you got or how much they were for.\n\nWhat Internal Revenue Service actually says:\n\n“If your customers or clients pay you directly by credit, debit or gift card, you'll get a Form 1099-K from your payment card processor no matter how many payments you got or how much they were for.”", "source_type": "official", "source_link": "https://www.irs.gov/businesses/understanding-your-form-1099-k", "last_verified": "2026-10-01", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Internal Revenue Service", "evidence_quote": "If your customers or clients pay you directly by credit, debit or gift card, you'll get a Form 1099-K from your payment card processor no matter how many payments you got or how much they were for.", "volatility": "low", "from_batch": "1104-trading-and-crypto-paperwork-and-taxes", "subject": "IRS", "topic": "tax forms issued", "applies_to_country": "US", "tags": { "lane": "any", "stage": "running", "region": [ "us" ], "platform": "irs", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r1104_trading_and_crypto_paperwork_and_taxes_kraken_insurance_fdic", "category": "Business", "title": "Kraken: insurance coverage", "summary": "Digital assets and Kraken accounts are not covered by insurance against losses and are not subject to Federal Deposit Insurance Corporation or Securities Investor Protection Corporation protections in the United States.", "body": "Digital assets and Kraken accounts are not covered by insurance against losses and are not subject to Federal Deposit Insurance Corporation or Securities Investor Protection Corporation protections in the United States.\n\nWhat Kraken actually says:\n\n“Digital assets and Kraken accounts are not covered by insurance against losses. They are not subject to Federal Deposit Insurance Corporation or Securities Investor Protection Corporation protections in the United States or the protections of any comparable organization in the world.”", "source_type": "official", "source_link": "https://www.kraken.com/legal/disclosures", "last_verified": "2026-10-01", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Kraken", "evidence_quote": "Digital assets and Kraken accounts are not covered by insurance against losses. They are not subject to Federal Deposit Insurance Corporation or Securities Investor Protection Corporation protections in the United States or the protections of any comparable organization in the world.", "volatility": "medium", "from_batch": "1104-trading-and-crypto-paperwork-and-taxes", "subject": "Kraken", "topic": "insurance coverage", "applies_to_country": "US", "tags": { "lane": "any", "stage": "choosing", "region": [ "us" ], "platform": "kraken", "topic": [ "money.payout" ], "explicitness": "any" } }, { "id": "learn_r1104_trading_and_crypto_paperwork_and_taxes_kraken_regulator_us_fincen", "category": "Business", "title": "Kraken: regulatory oversight", "summary": "Payward Interactive, Inc. is registered as a Money Services Business with the Financial Crimes Enforcement Network (FinCEN), which is a bureau of the U.S. Department of the Treasury.", "body": "Payward Interactive, Inc. is registered as a Money Services Business with the Financial Crimes Enforcement Network (FinCEN), which is a bureau of the U.S. Department of the Treasury.\n\nWhat Kraken actually says:\n\n“Payward Interactive, Inc. is registered as a Money Services Business with the Financial Crimes Enforcement Network (“FinCEN”), which is a bureau of the U.S. Department of the Treasury. The FinCEN registration number for Payward Interactive, Inc. is 31000270997766.”", "source_type": "official", "source_link": "https://www.kraken.com/legal/disclosures", "last_verified": "2026-10-01", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Kraken", "evidence_quote": "Payward Interactive, Inc. is registered as a Money Services Business with the Financial Crimes Enforcement Network (“FinCEN”), which is a bureau of the U.S. Department of the Treasury. The FinCEN registration number for Payward Interactive, Inc. is 31000270997766.", "volatility": "low", "from_batch": "1104-trading-and-crypto-paperwork-and-taxes", "subject": "Kraken", "topic": "regulatory oversight", "applies_to_country": "US", "tags": { "lane": "any", "stage": "choosing", "region": [ "us" ], "platform": "kraken", "topic": [ "safety.legal" ], "explicitness": "any" } }, { "id": "learn_r1104_trading_and_crypto_paperwork_and_taxes_kraken_regulator_state_licenses", "category": "Business", "title": "[Unverified - being checked] Kraken: regulatory oversight", "summary": "[Unverified - being checked] Payward Interactive, Inc. holds Money Transmitter Licenses in multiple US states including Alabama, Alaska, Arkansas, California, Colorado, Connecticut, Delaware, District of Columbia, Florida, Georgia, Idaho, Illinois, Iowa, Kansas, Kentucky, Louisiana, Maryland, Michigan, Minnesota, Mississippi, Missouri, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, North Carolina, North Dakota, Ohio, Oklahoma, and Tennessee.", "body": "Payward Interactive, Inc. holds Money Transmitter Licenses in multiple US states including Alabama, Alaska, Arkansas, California, Colorado, Connecticut, Delaware, District of Columbia, Florida, Georgia, Idaho, Illinois, Iowa, Kansas, Kentucky, Louisiana, Maryland, Michigan, Minnesota, Mississippi, Missouri, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, North Carolina, North Dakota, Ohio, Oklahoma, and Tennessee.\n\nWhat Kraken actually says:\n\n“Payward Interactive, Inc. also holds licenses in the following U.S. jurisdictions. Additional information on certain state-level licenses may be obtained by accessing the Nationwide Multistate Licensing System (NMLS) Consumer Access website and referencing NMLS ID 1843762.”", "source_type": "official", "source_link": "https://www.kraken.com/legal/disclosures", "last_verified": "2026-10-01", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Kraken", "evidence_quote": "Payward Interactive, Inc. also holds licenses in the following U.S. jurisdictions. Additional information on certain state-level licenses may be obtained by accessing the Nationwide Multistate Licensing System (NMLS) Consumer Access website and referencing NMLS ID 1843762.", "volatility": "low", "from_batch": "1104-trading-and-crypto-paperwork-and-taxes", "subject": "Kraken", "topic": "regulatory oversight", "applies_to_country": "US", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us" ], "platform": "kraken", "topic": [ "safety.legal" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "thin_body", "source_unverifiable:fetch_failed:budget" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r1104_trading_and_crypto_paperwork_and_taxes_kraken_tax_noa", "category": "Business", "title": "Kraken: tax obligations", "summary": "Tax may be payable on any return and/or on any increase in the value of your cryptoassets and you should seek independent advice on your taxation position.", "body": "Tax may be payable on any return and/or on any increase in the value of your cryptoassets and you should seek independent advice on your taxation position.\n\nWhat Kraken actually says:\n\n“Tax may be payable on any return and/or on any increase in the value of your cryptoassets and you should seek independent advice on your taxation position.”", "source_type": "official", "source_link": "https://www.kraken.com/legal/disclosures", "last_verified": "2026-10-01", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Kraken", "evidence_quote": "Tax may be payable on any return and/or on any increase in the value of your cryptoassets and you should seek independent advice on your taxation position.", "volatility": "low", "from_batch": "1104-trading-and-crypto-paperwork-and-taxes", "subject": "Kraken", "topic": "tax obligations", "applies_to_country": "US", "tags": { "lane": "any", "stage": "running", "region": [ "us" ], "platform": "kraken", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r1104_trading_and_crypto_paperwork_and_taxes_kraken_subparties_sponsor_protection", "category": "Business", "title": "Kraken: insurance coverage", "summary": "SIPC does not apply to digital assets or cash held in your Coinbase Inc. or affiliate account.", "body": "SIPC does not apply to digital assets or cash held in your Coinbase Inc. or affiliate account.\n\nWhat Coinbase actually says:\n\n“SIPC does not apply to digital assets or cash held in your Coinbase Inc. or affiliate account.”", "source_type": "official", "source_link": "https://help.coinbase.com/en/coinbase/taxes/general-information/tax-info", "last_verified": "2026-10-01", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Coinbase", "evidence_quote": "SIPC does not apply to digital assets or cash held in your Coinbase Inc. or affiliate account.", "volatility": "low", "from_batch": "1104-trading-and-crypto-paperwork-and-taxes", "subject": "Kraken", "topic": "insurance coverage", "applies_to_country": "US", "applies_to_scope": "Coinbase disclosure, applies to trading on CCM", "tags": { "lane": "any", "stage": "choosing", "region": [ "us" ], "platform": "coinbase", "topic": [ "money.payout" ], "explicitness": "any" } }, { "id": "learn_r1104_trading_and_crypto_paperwork_and_taxes_robinhood_regulation_sec", "category": "Business", "title": "Robinhood: regulatory oversight", "summary": "Robinhood Financial LLC and Robinhood Securities, LLC are registered broker dealers and members of SIPC, with clearing services offered through Robinhood Securities, LLC.", "body": "Robinhood Financial LLC and Robinhood Securities, LLC are registered broker dealers and members of SIPC, with clearing services offered through Robinhood Securities, LLC.\n\nWhat Robinhood actually says:\n\n“Brokerage services are offered through Robinhood Financial LLC, (“RHF”) a registered broker dealer (member SIPC), and clearing services through Robinhood Securities, LLC, (“RHS”) a registered broker dealer (member SIPC).”", "source_type": "official", "source_link": "https://robinhood.com/support", "last_verified": "2026-10-01", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Robinhood", "evidence_quote": "Brokerage services are offered through Robinhood Financial LLC, (“RHF”) a registered broker dealer (member SIPC), and clearing services through Robinhood Securities, LLC, (“RHS”) a registered broker dealer (member SIPC).", "volatility": "low", "from_batch": "1104-trading-and-crypto-paperwork-and-taxes", "subject": "Robinhood", "topic": "regulatory oversight", "applies_to_country": "US", "tags": { "lane": "any", "stage": "choosing", "region": [ "us" ], "platform": "robinhood", "topic": [ "safety.legal" ], "explicitness": "any" } }, { "id": "learn_r1104_trading_and_crypto_paperwork_and_taxes_robinhood_regulation_cftc", "category": "Business", "title": "Robinhood: regulatory oversight", "summary": "Robinhood Derivatives, LLC is a registered futures commission merchant with the Commodity Futures Trading Commission (CFTC) and a Member of the National Futures Association (NFA).", "body": "Robinhood Derivatives, LLC is a registered futures commission merchant with the Commodity Futures Trading Commission (CFTC) and a Member of the National Futures Association (NFA).\n\nWhat Robinhood actually says:\n\n“Futures and cleared swaps trading is offered by Robinhood Derivatives, LLC, (“RHD”) a registered futures commission merchant with the Commodity Futures Trading Commission (CFTC) and a Member of the National Futures Association (NFA).”", "source_type": "official", "source_link": "https://robinhood.com/support", "last_verified": "2026-10-01", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Robinhood", "evidence_quote": "Futures and cleared swaps trading is offered by Robinhood Derivatives, LLC, (“RHD”) a registered futures commission merchant with the Commodity Futures Trading Commission (CFTC) and a Member of the National Futures Association (NFA).", "volatility": "low", "from_batch": "1104-trading-and-crypto-paperwork-and-taxes", "subject": "Robinhood", "topic": "regulatory oversight", "applies_to_country": "US", "tags": { "lane": "any", "stage": "choosing", "region": [ "us" ], "platform": "robinhood", "topic": [ "safety.legal" ], "explicitness": "any" } }, { "id": "learn_r1104_trading_and_crypto_paperwork_and_taxes_robinhood_crypto_nosipc", "category": "Business", "title": "Robinhood: insurance coverage", "summary": "Cryptocurrency held through Robinhood Crypto is not FDIC insured or SIPC protected.", "body": "Cryptocurrency held through Robinhood Crypto is not FDIC insured or SIPC protected.\n\nWhat Robinhood actually says:\n\n“Cryptocurrency services are offered through an account with Robinhood Crypto, LLC (RHC). Robinhood Crypto is licensed to engage in virtual currency business activity by the New York State Department of Financial Services. Cryptocurrency held through Robinhood Crypto is not FDIC insured or SIPC protected.”", "source_type": "official", "source_link": "https://robinhood.com/support", "last_verified": "2026-10-01", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Robinhood", "evidence_quote": "Cryptocurrency services are offered through an account with Robinhood Crypto, LLC (RHC). Robinhood Crypto is licensed to engage in virtual currency business activity by the New York State Department of Financial Services. Cryptocurrency held through Robinhood Crypto is not FDIC insured or SIPC protected.", "volatility": "low", "from_batch": "1104-trading-and-crypto-paperwork-and-taxes", "subject": "Robinhood", "topic": "insurance coverage", "applies_to_country": "US", "tags": { "lane": "any", "stage": "choosing", "region": [ "us" ], "platform": "robinhood", "topic": [ "money.payout" ], "explicitness": "any" } }, { "id": "learn_r1104_trading_and_crypto_paperwork_and_taxes_robinhood_spending_fdicc", "category": "Business", "title": "Robinhood: insurance coverage", "summary": "Funds held in your Robinhood Cash Card account at Sutton Bank are eligible for FDIC insurance up to $250,000.", "body": "Funds held in your Robinhood Cash Card account at Sutton Bank are eligible for FDIC insurance up to $250,000.\n\nWhat Robinhood actually says:\n\n“Funds held in your Robinhood Cash Card account at Sutton Bank are eligible for FDIC insurance up to $250,000 and will not accrue or pay any interest.”", "source_type": "official", "source_link": "https://robinhood.com/support", "last_verified": "2026-10-01", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Robinhood", "evidence_quote": "Funds held in your Robinhood Cash Card account at Sutton Bank are eligible for FDIC insurance up to $250,000 and will not accrue or pay any interest.", "volatility": "low", "from_batch": "1104-trading-and-crypto-paperwork-and-taxes", "subject": "Robinhood", "topic": "insurance coverage", "applies_to_country": "US", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us" ], "platform": "robinhood", "topic": [ "money.payout" ], "explicitness": "any" } } ] }