Missing 1099-DA? How to Check, Find, and File Without One

Table of Contents

1. Why You Might Not Have Received a 1099-DA
2. The $600 Threshold Explained
3. How to Check If Your Exchange Sent It
4. What to Do If It's Truly Missing
5. How to File Your Taxes Without a 1099-DA
6. Reconstructing Your Transaction History
7. Contacting Your Exchange for a Copy
8. IRS Notice Risk: What Happens If You Don't Report
9. FAQ: Missing 1099-DA Questions

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Why You Might Not Have Received a 1099-DA

There are several legitimate reasons you may not have received Form 1099-DA. Don't panic - many of these are normal.

Reason #1: You Didn't Meet the $600 Threshold

Most common reason.

If your gross proceeds (total sales) on an exchange were under $600 in 2025, the exchange is not required to send you a 1099-DA.

Example:

• You sold crypto 5 times in 2025
• Sale 1: $150
• Sale 2: $200
• Sale 3: $100
• Sale 4: $80
• Sale 5: $50
• Total proceeds: $580

Result: No 1099-DA required. But you still must report all sales on your tax return.

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Reason #2: You Only Bought Crypto (No Sales)

Form 1099-DA only reports sales (disposals) of crypto, not purchases.

What counts as a "sale":

• Selling crypto for USD
• Trading crypto-to-crypto (BTC → ETH)
• Using crypto to buy goods/services
• Any disposal of crypto

What does NOT count:

• Buying crypto with USD
• Transferring crypto between your own wallets
• Holding crypto without selling

If you only bought and held, no 1099-DA is issued.

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Reason #3: The Form Is Delayed (Check Delivery Date)

Deadline for exchanges: January 31, 2026

Timeline issues:

• Before January 31: Form hasn't been issued yet (wait)
• Early February: Check spam/junk folders
• After February 7: Contact exchange (form is late)

Many exchanges send forms in batches, so yours may arrive later in the window.

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Reason #4: Wrong Contact Information on File

Common issue:

• Old email address on your exchange account
• Moved and didn't update mailing address
• Form sent to old address or bounced email

Solution: Log into your exchange account and verify your contact information is current.

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Reason #5: Electronic Delivery Not Set Up

Many exchanges default to electronic delivery via your account dashboard.

You may need to:

• Log into exchange account
• Navigate to "Tax Documents" or "Tax Center"
• Download 1099-DA manually (it won't be emailed automatically)

Check your account first before assuming it's missing.

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Reason #6: Exchange Doesn't Consider Itself a "Broker"

Some platforms may not issue 1099-DA if they believe they don't meet the IRS definition of "broker."

Platforms that may not send 1099-DA (yet):

• Some DeFi platforms
• Smaller or foreign exchanges
• Peer-to-peer trading platforms
• Non-custodial wallet providers

Your responsibility: Report all transactions regardless of whether you receive a form.

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The $600 Threshold Explained

Understanding this threshold is critical to knowing if you're owed a form.

How the $600 Threshold Works

Key points:

1. Gross proceeds - Total sale amounts, not profit
2. Per exchange - Each exchange calculates separately
3. All sales combined - Crypto-to-crypto + crypto-to-USD

Example 1: Under Threshold

Your Coinbase activity in 2025:

• Bought 0.5 BTC for $30,000 (not a sale)
• Traded 0.1 BTC for 3 ETH = $6,000 proceeds (counts)
• Sold 1 ETH for $2,000 = $2,000 proceeds (counts)
• Total proceeds: $8,000

Result: Receives 1099-DA (exceeds $600)

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Example 2: Under Threshold

Your Kraken activity in 2025:

• Bought $10,000 in various crypto (not sales)
• Sold $450 worth of BTC
• Traded $100 worth of ETH for USDC
• Total proceeds: $550

Result: No 1099-DA (under $600)

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Important: You Still Must Report

Critical: Even if you don't receive a 1099-DA, you are legally required to report all crypto sales on your tax return.

The law is clear:

• $600 threshold = broker's reporting requirement
• $0 threshold = your reporting requirement
• You must report all crypto transactions

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How to Check If Your Exchange Sent It

Before assuming your form is missing, check these places:

Step 1: Check Your Exchange Account

Most exchanges post forms online:

1. Log into your exchange account
2. Look for:
   • "Tax Documents"
   • "Tax Center"
   • "1099 Forms"
   • "Reports" section
3. Download available 1099-DA

Common locations:

• Coinbase: Settings → Tax Center
• Kraken: Account → Tax Reports
• Gemini: Settings → Tax Documents
• Binance.US: Wallet → Tax Reports

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Step 2: Check Your Email (Including Spam)

Search your email for:

• "1099-DA"
• "Tax form"
• "Tax document"
• Exchange name + "tax"

Check:

• Inbox
• Spam/Junk folder
• Promotions tab (Gmail)
• All folders

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Step 3: Check Your Physical Mailbox

If you opted for paper delivery:

• Forms mailed by January 31
• May take 5-10 business days to arrive
• Check for envelopes from your exchange

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Step 4: Calculate If You Should Have Received One

Do this manually:

1. Log into exchange
2. Download transaction history (CSV)
3. Filter for "sales" or "disposals"
4. Sum all sale amounts (proceeds)
5. If total > $600, you should receive 1099-DA

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What to Do If It's Truly Missing

If you've checked everywhere and believe you should have received a form but didn't:

Step 1: Contact the Exchange Immediately

How to contact:

• Support ticket through exchange website
• Email support address
• Phone support (if available)

What to include:

• Your account information
• Tax year (2025)
• Statement: "I had over $600 in gross proceeds but haven't received my 1099-DA"
• Request: "Please provide my 2025 Form 1099-DA"

Timeline:

• Contact by February 15 to allow processing time before tax deadline

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Step 2: Request a "Substitute" Form

If exchange cannot provide 1099-DA by tax deadline, request:

• Written statement of your gross proceeds
• Transaction history for 2025
• Any available cost basis information

This helps you file accurately even without the official form.

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Step 3: File an Extension (If Necessary)

If you can't get the information by April 15:

Form 4868 - Automatic Extension

• Extends filing deadline to October 15
• Must still pay estimated tax by April 15
• Gives you 6 extra months to get documentation

Note: Extension extends filing deadline, not payment deadline.

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How to File Your Taxes Without a 1099-DA

You can and must file even if you never receive the form.

What You Need

Required information:

1. Date of each sale
2. Proceeds from each sale (amount received)
3. Cost basis for each sale (what you paid)
4. Description of asset sold (BTC, ETH, etc.)
5. Date acquired

Where to get this:

• Exchange transaction history (download CSV)
• Your own records (screenshots, emails)
• Blockchain explorers (Etherscan, etc.)
• Bank/credit card statements (for purchases)

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How to Report Without 1099-DA

On Form 8949:

1. List each transaction as you normally would
2. Leave Box A unchecked (not reported on 1099-DA)
3. Report all proceeds and cost basis
4. Calculate gain/loss

Example:

Description	Date Acquired	Date Sold	Proceeds	Cost Basis	Gain/Loss
0.5 BTC	03/10/2025	08/20/2025	$30,000	$28,000	$2,000

In Column (a) Notes: "1099-DA not received from [Exchange Name]. Information based on exchange transaction history."

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Will This Trigger an Audit?

Probably not, if you:

• Report all transactions accurately
• Calculate correct gain/loss
• Keep detailed records
• Can provide transaction history if requested

The IRS cares that you report accurately, not necessarily that you have a 1099-DA.

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Reconstructing Your Transaction History

If you don't have transaction records readily available:

Method 1: Exchange Transaction History

Most exchanges allow:

• Download complete transaction history
• Export as CSV or Excel
• Filter by date range (2025)
• Includes all buys, sells, trades

How to download:

1. Log into exchange
2. Find "Transaction History" or "Reports"
3. Select date range: Jan 1 - Dec 31, 2025
4. Export as CSV
5. Open in Excel/Google Sheets
6. Filter for "sell," "trade," or "disposal"

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Method 2: Bank/Credit Card Statements

For purchases (to establish cost basis):

• Review bank statements for crypto purchases
• Credit card statements for exchange deposits
• Note dates and amounts
• Match to crypto acquisitions

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Method 3: Blockchain Explorers

For on-chain transactions:

Bitcoin: blockchain.com, blockchair.com
Ethereum: etherscan.io
Solana: solscan.io
Polygon: polygonscan.com

How to use:

1. Find your wallet address on exchange
2. Enter address in blockchain explorer
3. View all transactions
4. Export or screenshot for records

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Method 4: Email Confirmations

Search your email for:

• "Order filled" or "Trade executed"
• Exchange name + "transaction"
• "You sold" or "You bought"

Most exchanges send confirmation emails for every transaction.

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Contacting Your Exchange for a Copy

Best Practices for Getting a Response

Subject line: "Request for 2025 Form 1099-DA - Account #[your account number]"

Email template:

To [Exchange] Support:

I am requesting a copy of my 2025 Form 1099-DA.

Account Information:
- Name: [Your full legal name]
- Account Number: [Your account #]
- Email on file: [Your email]
- Tax Year: 2025

I had more than $600 in gross proceeds from crypto sales in 2025 and should have received Form 1099-DA by January 31, 2026. I have not received this form via email or in my account dashboard.

Please provide:
1. My 2025 Form 1099-DA, or
2. A detailed transaction report for 2025 if 1099-DA is unavailable

Tax filing deadline is approaching. Please respond by [Date].

Thank you,
[Your name]

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Exchange Response Times

Typical timelines:

• Tier 1 exchanges (Coinbase, Kraken, Gemini): 3-5 business days
• Tier 2 exchanges: 7-10 business days
• Smaller exchanges: 2-3 weeks

If no response: Escalate through social media (Twitter/X) or file with exchange's regulatory body.

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IRS Notice Risk: What Happens If You Don't Report

Critical: Not receiving a 1099-DA does not exempt you from reporting.

What Happens If You Don't Report Crypto Sales

Short-term (1-2 years later):

CP2000 Notice - Automated underreporter inquiry

• IRS receives 1099-DA you "didn't receive"
• Compares to your tax return
• Notices you didn't report the income
• Proposes additional tax + penalties

Example:

Your Coinbase 1099-DA shows $50,000 in proceeds. You didn't report it because you "never received the form."

IRS sends CP2000:

• Proposed additional tax: $12,000 (24% bracket)
• Accuracy penalty: $2,400 (20% of unpaid tax)
• Interest: $720 (assuming 2 years)
• Total owed: $15,120

Plus the original $12,000 you should have paid = $27,120 total

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Long-term (Audit)

If pattern of non-reporting:

• Full audit of all crypto activity
• Potential fraud investigation
• Criminal penalties (rare, for willful evasion)

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How to Avoid This

Simple:

1. Report all crypto transactions, with or without 1099-DA
2. Use transaction history from exchange
3. Keep detailed records
4. File on time

The IRS receives the 1099-DA even if you don't. Always report.

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FAQ: Missing 1099-DA Questions

1. What if I never receive my 1099-DA?

You can file your taxes without it. Use your exchange transaction history to report all sales on Form 8949. The IRS doesn't require you to have the physical form to file.

2. Can I file before receiving my 1099-DA?

Not recommended. Wait until February 7-10. If you still haven't received it by then, use your transaction history to file. The IRS will match your return to the 1099-DA they receive.

3. What if the 1099-DA arrives after I file?

Compare it to what you reported. If it matches, no action needed. If there are discrepancies, you may need to file an amended return (Form 1040-X).

4. Is my exchange required to send me a 1099-DA?

Only if your gross proceeds exceeded $600 in 2025. If under $600, they're not required to send one, but you must still report all transactions.

5. What if I used multiple exchanges?

Each exchange sends its own 1099-DA (if you exceeded $600 on each). You may receive 3-5 forms if you use multiple platforms.

6. Can I get in trouble for not receiving a 1099-DA?

No. You're only in trouble if you don't report your crypto transactions. File accurately using your own records.

7. How long should I wait before contacting the exchange?

February 7 (one week after January 31 deadline). This allows for mail delivery and processing delays.

8. What if my exchange went bankrupt?

If the exchange operated during 2025, it's still required to issue 1099-DA. Contact the bankruptcy trustee or receiver. If unavailable, reconstruct from your own records.

9. Do foreign exchanges send 1099-DA?

Maybe. Foreign exchanges serving U.S. customers may be required to report. If not, you still must report all transactions yourself.

10. What if I delete my exchange account?

The exchange still has your transaction history and is required to send 1099-DA to your last known address or email. Contact support to update your information.

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Summary: Missing 1099-DA Action Plan

Immediately:

• Check exchange account dashboard for digital copy
• Check email (including spam) for electronic delivery
• Calculate if you exceeded $600 threshold
• Verify contact information on exchange account

By February 7:

• If still missing, contact exchange support
• Request copy of 1099-DA or transaction report

By February 15:

• Download complete transaction history from all exchanges
• Organize records for filing

By April 15:

• File tax return using transaction history (with or without 1099-DA)
• Report all crypto sales on Form 8949
• Keep records for 7 years

Key Takeaway: Missing 1099-DA is not an excuse to delay filing or avoid reporting. Use exchange transaction history to file accurately and on time.

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About the Author

CryptoForms Research Team
This troubleshooting guide is based on IRS reporting requirements, exchange reporting systems analysis, and consultations with CPAs specializing in crypto taxation. Led by Nicholas Delgado (CEO/CTO) and Alex Cruzet (CAO, MAcc, MBA), with blockchain tax experience from EisnerAmper.

Last Reviewed: November 26, 2025
Next Review: February 2026 (after 1099-DA issuance season)

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Related Articles

Essential 1099-DA Resources:

• Form 1099-DA Complete Guide - Everything about the form
• 1099-DA Requirements for 2025 - Who receives forms
• How to Read Your 1099-DA - Line-by-line breakdown
• 1099-DA vs 1099-B - Compare to stock forms

Filing Without Forms:

• How to Report Crypto on Your Taxes - Complete filing guide
• Complete Crypto Tax Guide 2026 - Tax fundamentals
• Best Crypto Tax Software 2026 - Tools for tracking

Exchange Guides:

• Coinbase Tax Guide - Coinbase specifics
• Kraken Tax Guide - Kraken reporting

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Disclaimer: This article provides general tax information and should not be considered professional tax advice. Missing a 1099-DA does not exempt you from tax reporting obligations. Consult a qualified tax professional or CPA for advice specific to your situation. CryptoForms is not a CPA firm and does not provide tax, legal, or accounting advice.

Publication Information:
Published: November 26, 2025
Updated: November 26, 2025
Word Count: 1,623 words
Read Time: 6 minutes

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