When you receive your 1099-DA form for your 2026 sales, it will mark the very first time that US brokers are required to provide cost basis information. Despite this new rule, you will likely find that this field remains blank for many of your cryptocurrencies. The reason is that brokers are only obligated to report the cost basis for digital assets purchased on or after Jan 1, 2026, provided those assets stay in the exact same brokerage account until they are sold. If you are dealing with older cryptocurrencies or assets that were transferred in from an external wallet, the cost basis section can simply show as none.