The IRS released final broker reporting regulations for DeFi transactions on December 27, 2024, effective starting January 1, 2027. The regulations apply to front-end service providers, including graphical interfaces and software enabling DeFi trading, requiring compliance if they have control or influence over services or can modify fees. For an overview of the final regulations, read our Alert, "IRS Final Broker Reporting Regulations for DeFi."
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IRS Releases Final Broker Reporting Regulations for DeFi
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