Which tax forms Coinbase sends
According to Coinbase’s help page on tax reports, U.S. customers can receive three IRS forms through Coinbase Taxes:
- Form 1099-DA for selling or exchanging digital assets, starting with the 2025 tax year. See What is Form 1099-DA?
- Form 1099-MISC for crypto income such as staking and rewards above Coinbase’s reporting threshold, which its help pages give as $600 for 2025. Income below the threshold still has to be reported.
- Form 1099-B for futures, commodities, options, and other financial instruments.
Coinbase says it no longer offers Form 8949 through its retail tax center from the 2025 tax year; it points users to a CoinTracker plan instead.
What Coinbase reports to the IRS
Each of these forms is an information return: Coinbase sends a copy to the IRS and a copy to you. In its guide to tax documents, Coinbase says that for 2025 it reports gross proceeds only on Form 1099-DA, and for 2026 both gross proceeds and cost basis.
Under the IRS instructions for Form 1099-DA, basis is required only for covered assets: generally, assets acquired after 2025 in your Coinbase account and held there until the sale. Coins transferred in from another wallet or exchange are noncovered, so their basis can still be blank on a 2026 form.
Transfers between your own accounts are not sales, so moving crypto from Coinbase to your own wallet does not appear as sale proceeds.
Where to find your Coinbase tax documents
- Open Coinbase Taxes in your Coinbase account.
- Select Documents. The IRS forms for each year are listed there.
- Generate custom reports. Coinbase’s guide places the gain/loss report under Custom Reports. Coinbase also offers a raw transaction report.
Coinbase Pro is no longer available. Coinbase says previous Pro activity can be accessed in account statements until 2027, so download it now if you traded there.
Tax forms vs. Coinbase reports
- Gain/loss report. A Coinbase-generated summary, not an IRS form. Coinbase calculates each gain or loss from the proceeds and the cost basis it has on record.
- Cost basis method. The report follows the HIFO, LIFO, or FIFO setting in your Coinbase tax settings. Coinbase says a newly chosen method applies only to open and future trades, not to completed ones.
- Raw transaction report. The underlying history, useful for comparing with your crypto tax software row by row.
Your software may use a different lot method or a longer history than Coinbase has, so its gains can differ from the Coinbase report even when the sales match.
What Coinbase does not see
- Coinbase Wallet. Coinbase Taxes covers activity on Coinbase.com and does not include Coinbase Wallet transactions.
- Coinbase Pro and Coinbase Prime. Coinbase’s guide says the gain/loss report does not include them.
- Purchases made elsewhere. If you sold crypto that arrived from another exchange or wallet, Coinbase says it will not have your purchase details. See Coinbase missing cost basis for how to trace them.
- Other platforms. Each exchange reports only its own activity.
The IRS states that digital asset income, gains, and losses must be reported whether or not you receive a form, so these gaps have to be filled from your own records.
When Coinbase forms arrive
Brokers furnish Form 1099-DA by mid-February. Forms for 2026 sales are due to you by February 16, 2027, according to the IRS general instructions for information returns. Check your Coinbase tax center for the documents issued to your account, and see the crypto tax calendar 2027 for other dates.
If Coinbase does not match your software
- Compare proceeds first. One platform, one year; the Form 1099-DA mismatch guide lists the usual causes.
- Blank basis on transferred-in coins? Trace the original purchase; see missing crypto cost basis.
- Basis reported but different? Check the lot method on both sides; see 1099-DA cost basis mismatch.
- Wrong information on the form? Ask the issuer for a corrected form; the IRS says it cannot correct a Form 1099-DA for you.
Coinbase tax forms FAQ
Does Coinbase send a 1099 for Coinbase Wallet?
No. Coinbase says Coinbase Taxes reflects activity on Coinbase.com and does not include Coinbase Wallet transactions. Keep your own wallet records and transaction IDs.
Will my Coinbase 1099-DA show cost basis?
For 2025, Coinbase says it reports gross proceeds only. For 2026, it reports proceeds and cost basis, but under IRS rules basis is required only for covered assets, so coins transferred in can still show a blank basis.
Is the Coinbase gain/loss report a tax form?
No. It is a Coinbase-generated report to help with your own calculations. The IRS forms are the 1099-DA, 1099-MISC, and 1099-B.
Does Coinbase still provide Form 8949?
Coinbase says that from the 2025 tax year Form 8949 is no longer available through its retail tax center and points users to a CoinTracker plan.
When a records review can help
If your Coinbase history includes coins moved in from other exchanges, Coinbase Wallet activity, or a Coinbase report that does not match your software, Elena’s 1099-DA reconciliation review compares the Coinbase documents with your exports and wallet records and documents what explains each difference, within an agreed scope. Tax advice, return preparation, and filing are not included.
For your first inquiry, list the tax year, the Coinbase products you used, and any other exchanges or wallets.
Sources
Related recordkeeping guides