On December 23, 2022, the IRS released Announcement 2023-2 providing transitional relief and delaying the reporting for digital assets. These rules, originally expected to apply at the beginning of 2023 with reporting in 2024, will now be delayed until the Treasury Department and the IRS issue new final regulations.
Until then, a broker will only be required to report to extent that they are required under law today. See full text of Announcement 2023-2 below:
https://www.irs.gov/pub/irs-drop/a-23-02.pdf
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