Announcement 2023-2, page 344.

Section 80603 of the Infrastructure and Investment and Jobs Act, Pub. L. No. 117-58, 135 Stat. 429, 1339 (2021) clarifies and expands the rules regarding the reporting of information on digital assets by brokers under sections 6045 and 6045A of the Internal Revenue Code. The announcement clarifies that until the IRS issues new final regulations under section 80603 with respect to section 6045, a broker may continue to report gross proceeds and basis as required under existing law and regulations. In addition, until the IRS issues new final regulations under section 80603 with respect to section 6045A, a broker may continue to issue statements on transfers of covered securities as required under existing law and regulations. Brokers will not be required to report additional information with respect to dispositions of digital assets, issue additional statements, or report to the IRS on transfers of digital assets until those new final regulations under sections 6045 and 6045A are issued.