最新报道:The IRS has released a draft of Form W-9 for 2026, introducing key updates including clarified instructions for sole proprietors and disregarded entities to use Social Security Numbers or owner TINs instead of EINs. A new exempt recipient category for digital asset sales has been added, aligning with the upcoming Form 1099-DA. The draft also includes a checkbox for broker certification regarding U.S. digital asset broker status. Additionally, the One Big Beautiful Bill Act has reinstated the $20,000 and 200-transaction threshold for Form 1099-K retroactive to 2022, while raising reporting thresholds for Forms 1099-MISC and 1099-NEC to $2,000 starting in the 2026 tax year. Brokers are now required to report digital asset sales and exchanges via Form 1099-DA, facilitated by Form W-9.