New IRS Form 1099-DA e-delivery rules could tie crypto exchange access to consent

The IRS has proposed rules that would let crypto brokers furnish Form 1099-DA only through electronic channels, with public comments open until May 5, 2026. Under the plan, exchanges could require customers to consent to app or email delivery and may end relationships with users who refuse. The change would not alter what data goes to the IRS, but would move tax forms from mailboxes into digital document centers and email notifications.