IRS-Krypto-Steuerberichterstattung stiftet Verwirrung, da Börsen Daten zu Anschaffungskosten auslassen

bloomingbit · 2026-09-25T13:54:44.000Z

Das Internal Revenue Service hat in diesem Jahr damit begonnen, in großem Umfang Meldungen zu digitalen Vermögenswerten vom Börsenhandel zu erhalten, aber Anleger stehen vor einer weitaus höheren Steuererklärungslast, weil Informationen zu den Anschaffungskosten fehlen. Cointelegraph berichtete am 25. September, dass US-Anleger mit digitalen Assets das neu eingeführte Formular 1099-DA verwenden, um Steuern für 2025-Transaktionen einzureichen. Das Formular 1099-DA ist das Steuerformular, das digitale-Asset-Makler, einschließlich Börsen, verwenden, um dem IRS die Verkäufe digitaler Assets ihrer Kunden zu melden. Das Problem ist, dass für 2025-Transaktionen Makler verpflichtet sind, Erlöse zu melden, also den Betrag, für den ein digitales Asset verkauft wurde, jedoch in der Regel nicht die Anschaffungskosten (Cost Basis), die zeigt, wie viel der Anleger ursprünglich bezahlt hat. Wenn ein Anleger zum Beispiel Bitcoin für 9.000 US-Dollar gekauft und für 10.000 US-Dollar verkauft hat, beträgt der tatsächliche Gewinn 1.000 US-Dollar. Aber dem IRS werden möglicherweise nur der Verkaufsbetrag von 10.000 US-Dollar übermittelt.

The Internal Revenue Service has begun receiving digital-asset trading reports from exchanges in earnest this year, but investors are facing a heavier tax-filing burden because cost-basis information is missing.
Cointelegraph reported on September 25 that U.S. digital-asset investors are using the newly introduced Form 1099-DA to file taxes on 2025 transactions. Form 1099-DA is the tax document digital-asset brokers, including exchanges, use to report customers’ digital-asset sales to the IRS.
The problem is that for 2025 transactions, brokers are required to report proceeds, or the amount a digital asset was sold for, but generally not cost basis, which shows how much the investor originally paid. For example, if an investor bought Bitcoin for $9,000 and sold it for $10,000, the actual profit is $1,000. But the IRS may receive only the $10,000 sale amount.
As a result, investors must review their full transaction history across exchanges and personal wallets to calculate actual gains and losses. Those who moved digital assets between multiple exchanges and self-custodied wallets may have to trace purchase prices, fees, and deposit and withdrawal records over several years.
Confusion is already emerging in the filing process. In a survey of 1,000 U.S. investors conducted last month by crypto tax service provider Awaken Tax, 21% of respondents who had applied for or planned to apply for a filing extension said they still had not received the necessary information from an exchange or platform. About 20% also said the 1099-DA they received was incomplete or that they were unsure whether it accurately reflected their transaction history.
Tax professionals are also finding cases in which exchange-issued 1099-DA forms do not match investors’ actual transaction records. Sharon Yip, founder of Crypto Tax Advisors, said some clients found missing transactions on their 1099-DA forms, while document formats and the way cost basis was presented varied by exchange.
The IRS now has greater visibility into investors’ digital-asset sales, but the information needed to calculate actual taxable income remains insufficient, industry participants say. Andrew Gordon, managing director at Digital Asset Tax Action, said 1099-DA reports only 2025 proceeds, improving the IRS’s visibility, but the absence of cost-basis data creates a “zero cost basis” problem.