1099-DA Overview for Digital Assets Tax Form

About your Form ****-DA

The Form ****-DA is a new tax form that reports sales and exchanges of digital assets from your Coinbase account. Starting with tax year 2025, we’re required by U.S. tax law to send a copy to both you and the IRS . The IRS copy will ONLY show you gross proceeds (the total amount you received from sales). We are not required to report your cost basis (original purchase price) to the IRS in tax year 2025. This may appear on future Form 1099-DAs in accordance with U.S. tax law .

Your copy (version not sent to the IRS) will include proceeds. It may also include cost basis information if such information is available. What to do about unknown cost basis information?

Why some purchase prices are missin g

When you transfer digital assets to Coinbase, Coinbase does not have a record of the asset’s original cost basis and/or acquisition date. For these transactions, we indicate that these data points are “unknown” .

How to report these transaction s

When you file your taxes, you’ll need to find this information in your transaction history from the other exchanges or wallets you’ve used. This will help you accurately report your gains and/or losses.

How to correct your personal info on the form?

If personal information like your name or Taxpayer Identification Number (TIN) is incorrect on your form, you can request a correction and we’ll issue a new 1099-DA. Please note that for address changes, we only issue a corrected form if the change affects your state of residence (and affects state tax reporting). What transactions are reported on this form?

The transactions included on this Form 1099-DA are based on a reporting period that ended at 11:59 PM Eastern Time (ET) on December 31, 2025. Under the new U.S. tax laws not all digital asset transactions are included in 1099-DA . Include d

Crypto-to-Cash Sales: Selling crypto for U.S. Dollars (e.g., BTC USD) . Crypto-to-Crypto Trades: Exchanging one crypto for another (e.g., BTC ETH ) Stablecoin Transactions

Selling a stablecoin for U.S. Dollars (e.g.,USDC USD ) Exchanging one stablecoin for another (e.g., USDC USDT ) Per IRS rules, proceeds from stablecoin trades over $10,000 are reported as a single total on your 1099-DA. Any trades with proceeds below this amount are excluded. Not include d

Trades outside Coinbase: Any trading activity on non-Coinbase platforms, (e.g., Decentralized Exchanges), or in your self-custody wallets . Stablecoin-to-Crypto Trades: Exchanging a stablecoin for a non-stablecoin crypto

(e.g., USDC BTC) .

Income & Rewards: Reported on Form 1099-MISC (e.g., staking, rewards, yield) . Derivatives & Futures: Reported on Form 1099-B .

Transfers: Moving crypto from Coinbase to non-Coinbase wallets . While Coinbase isn’t required to include all transactions on your Form 1099-DA, you may still be responsible for reporting them. Be sure to review your transaction history and consult a tax advisor.

Tax year 2025

FORM

Form 1099-DA

Leo Christina Chen Hope [Account Horn Number/R0DUZXL1HZZQ21FBP6GT UUID] Scan for help info Generated on 02-14-26, 07:05 UTC Page 1 of 4

SUMMARY OF ACTIVITY

Recipient's Information Payer's Information

1. The total does not include gains or losses for transactions where the cost basis is not available. Form 1099-DA

Christina Hope Horn

1304 South stewart ave, Sedalia, MO, 65662

Tax ID Number 8932

Coinbase Inc.

248 3rd Street #434, Oakland, CA, 94607

Tax ID Number:455293997

Generated on 02-14-26, 07:05 UTC

Summary For Trading

Cost basis source Term Total proceeds Total cost basis Total gains/losses Coinbase Short $ 61.39 $ 62.65 -$ 1.26

Not available Short $ 602.86 Unknown Unknown

Total $ 664.25 $ 62.65 -$ 1.26

Page 2 of 4

y00 aTC 12

Short Term Transactions With Cost Basis Captured By Coinbase Cost basis is NOT reported to IRS for 2025 transactions. These are transactions incurring short term realized gains or losses where Coinbase has the cost basis. Report on Form 8949, Part I with Box H checked, Basis is NOT provided to the IRS. Section 1

1b-Name / 1a-Code for digital asset

1e-Date sold or disposed 1c-Number of units 1f-Proceeds 1d-Date acquired 1g-Cost or other basis Gains/losses Form 1099-DA

Generated on 02-14-26, 07:05 UTC

BTC / 4H95J0R2X

11/25/25 0.00035837 30.48 11/22/25 30.00 0.48

12/14/25 0.00000441 0.39 12/14/25 0.41 -0.02

12/14/25 0.00003482 2.98 12/14/25 3.20 -0.22

12/30/25 0.00000735 0.65 12/30/25 0.68 -0.03

12/30/25 0.00030112 25.94 12/30/25 27.33 -1.39

Total: 60.44 61.62 -1.18

ETH / X9J9K872S

12/13/25 0.000021 0.07 12/13/25 0.07 0.00

12/14/25 0.00025669 0.76 12/13/25 0.84 -0.08

12/14/25 0.000021 0.06 12/14/25 0.06 0.00

12/31/25 0.000021 0.06 12/31/25 0.06 0.00

Total: 0.95 1.03 -0.08

Page 3 of 4

Short Term Transactions With Cost Basis Unavailable Cost basis is NOT reported to IRS for 2025 transactions. These are transactions incurring short term realized gains or losses where Coinbase does not have the cost basis. Report on Form 8949, Part I with Box H checked. Basis is NOT provided to the IRS. Section 5

1b-Name / 1a-Code for digital asset

1e-Date sold or disposed 1c-Number of units 1f-Proceeds 1d-Date acquired 1g-Cost or other basis Gains/losses Cost Basis Information Is Not Available

When you transfer crypto to Coinbase and you acquired it elsewhere, we do not have a record of the original cost basis or acquisition date. These transactions will be shown as an "unknown" cost basis, as well as the resulting gains or losses will be shown as "unknown". To find this information, please refer to the transaction reports from your other exchanges or wallets. Form 1099-DA

Generated on 02-14-26, 07:05 UTC

BTC / 4H95J0R2X

11/21/25 0.00091706 75.34 11/20/25 Unknown Unknown 12/30/25 0.0019 163.66 12/30/25 Unknown Unknown

Total: 239.00 Unknown Unknown

ETH / X9J9K872S

11/20/25 0.000021 0.06 11/20/25 Unknown Unknown

11/21/25 0.00252267 6.77 11/20/25 Unknown Unknown

12/10/25 0.00747371 24.18 12/09/25 Unknown Unknown 12/10/25 0.0045262819800009 14.63 12/09/25 Unknown Unknown 12/31/25 0.109999991980000905 318.22 12/31/25 Unknown Unknown Total: 363.86 Unknown Unknown

Page 4 of 4

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