Guides › 1099-DA Box-by-Box Guide (Including Box 1f)

1099-DA Box-by-Box Guide (Including Box 1f)

This site provides general information, not tax, legal or financial advice. Consult a qualified tax professional. Last verified against IRS pages: October 17, 2026. Examples use made-up numbers for illustration only.

Short answer: Box 1f shows your proceeds, reduced by transaction costs (fees, commissions, transfer taxes) on the sale. Box 1g shows basis, only if the broker reported it. Below is each box as described in the IRS Instructions for Form 1099-DA (2026). Those instructions are written for the filer (the broker); the labels are what you see on your copy. Your own form may differ in layout.

Box Label (IRS) What it means, in short
1a Code for Digital Asset The 9-character DTIF token identifier. "999999999" means the asset is not registered with the Digital Token Identifier Foundation (DTIF); it is not an error code or a "zero".
1b Name of Digital Asset Full name, matching the DTIF entry if one is given in 1a.
1c Number of Units Units sold, exchanged or disposed of (up to 18 decimal places).
1d Date Acquired MM/DD/YYYY. Left blank if the units were acquired on a variety of dates, or if box 9 is checked and the broker does not know or chooses not to complete it.
1e Date Sold or Disposed Date of the sale or disposal.
1f Proceeds Gross proceeds, which may include cash, services, digital assets or other property received; the broker must reduce them by digital asset transaction costs (fees, commissions, transfer taxes) of the sale.
1g Cost or Other Basis Adjusted basis, unless the asset is noncovered, box 9 is checked and the broker chose not to report basis; then 1g is blank. "-0-" only means the basis really was zero.
1h Accrued Market Discount Accrued market discount (we have not covered when it appears).
1i Wash Sale Loss Disallowed Wash sale loss disallowed.
2 Check if Basis Reported to IRS Checked when basis was reported to the IRS (covered).
3a Reported to IRS Indicates "Gross proceeds" or "Net proceeds" (net of option premiums); see the instructions.
4 Federal Income Tax Withheld Backup withholding.
5 Check if Loss Is Not Allowed Based on Amount in 1f Relates to "acquisition of control or substantial change in capital structure" rules in the instructions.
6 Gain or Loss Short-term / long-term / ordinary classification, where the broker completes it.
7 Check if Only Cash Proceeds Were Paid Checked if only cash was paid in the transaction.
8 Check if Broker Relied on Customer-Provided Acquisition Information The broker used acquisition info you gave it to identify which units were sold.
9 Check if Digital Asset Is a Noncovered Security Noncovered: the broker is not required to report basis; it may leave 1d, 1g, 6 and others blank.
12a Number of Units Transferred in Units transferred into the broker.
12b Transfer-in Date Date of the transfer-in.

Box 1f is net of fees: what that means for Form 8949

Because 1f is already reduced by sale-related transaction costs, do not subtract the same fee again from proceeds on Form 8949. If your 1099-DA's 1f appears not to reflect a cost you paid, the Form 8949 instructions (2025 revision) use adjustment code E (transaction costs not reflected). Check with the instructions for your exact situation.

Basis and its absence

If 1g is blank and box 9 is checked, you must still determine your basis yourself; see cost basis missing and wrong cost basis.

Boxes 12a/12b and transfers

If units were transferred in, the broker may not know your original cost. See moving crypto between exchanges.

A made-up annotated sample

Fictional numbers for illustration only. Not a real form.

Box Value How to read it
1a 999999999 asset not in the DTIF registry
1b ExampleCoin name
1c 2.500000000000000000 units sold
1d (blank) acquired on various dates, or noncovered with no date given
1e 03/15/2026 sale date
1f $4,985.00 proceeds after a $15.00 fee
1g (blank) basis not reported
2 unchecked basis not reported to the IRS
9 checked noncovered

Reading: the broker told the IRS about $4,985.00 proceeds but not basis, so you must work out your own basis and holding period, and report the sale on Form 8949 with the box matching your situation (see 1099-DA vs Form 8949).

FAQ

What does 999999999 in box 1a mean? Not registered with DTIF per the instructions.

Is box 1f profit? No. It is proceeds, not gain.

Why is box 1d blank? See the table.

Does a blank 1g mean zero basis? No; zero would be shown as -0-.

What we could not verify

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Not tax advice. Examples use made-up figures. Nothing here has been reviewed by a tax professional. We may earn commissions from affiliate links where marked; see the disclosure.