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IRS Form W-9 (2026 Draft): An Update for Digital Asset Compliance

The IRS’s 2026 draft of Form W-9 introduces new exemption codes and certification requirements for digital asset brokers, aligning with Form 1099-DA and Section 6045 reporting rules. These updates support the IRS’s broader enforcement of digital asset tax compliance and are accompanied by transition relief through 2027. Learn what’s changing, why it matters, and how brokers can prepare.
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TAINA, TAINA Technology, FATCA compliance,IRS reporting,IRS Form W-9 2026, digital asset compliance, Form 1099-DA, TIN validation, backup withholding, IRS transition relief, crypto tax reporting, Regulation §1.6045-1, exempt payee code, TAINA tax technology

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