26 USC § 6045A - Information required in connection with transfers of covered securities to brokers

---
identifier: "/us/usc/t26/s6045A"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6045A - Information required in connection with transfers of covered securities to brokers"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6045A"
section_name: "Information required in connection with transfers of covered securities to brokers"
chapter_number: 61
chapter_name: "INFORMATION AND RETURNS"
subchapter_number: "A"
subchapter_name: "Returns and Records"
part_number: "III"
part_name: "INFORMATION RETURNS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 110–343, div. B, title IV, § 403(c)(1), Oct. 3, 2008, 122 Stat. 3858; amended Pub. L. 117–58, div. H, title VI, § 80603(b)(2)(A), Nov. 15, 2021, 135 Stat. 1340.)"
---


# § 6045A. Information required in connection with transfers of covered securities to brokers

**(a)** **Furnishing of information** Every applicable person which transfers to a broker (as defined in section 6045(c)(1)) a covered security (as defined in section 6045(g)(3)) in the hands of such applicable person shall furnish to such broker a written statement in such manner and setting forth such information as the Secretary may by regulations prescribe for purposes of enabling such broker to meet the requirements of section 6045(g).

**(b)** **Applicable person** For purposes of subsection (a), the term “applicable person” means—

**(1)** any broker (as defined in section 6045(c)(1)), and

**(2)** any other person as provided by the Secretary in regulations.

**(c)** **Time for furnishing statement** Except as otherwise provided by the Secretary, any statement required by subsection (a) shall be furnished not later than 15 days after the date of the transfer described in such subsection.

**(d)** **Return requirement for certain transfers of digital assets not otherwise subject to reporting** Any broker, with respect to any transfer (which is not part of a sale or exchange executed by such broker) during a calendar year of a covered security which is a digital asset from an account maintained by such broker to an account which is not maintained by, or an address not associated with, a person that such broker knows or has reason to know is also a broker, shall make a return for such calendar year, in such form as determined by the Secretary, showing the information otherwise required to be furnished with respect to transfers subject to subsection (a).

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**Source Credit**: (Added Pub. L. 110–343, div. B, title IV, § 403(c)(1), Oct. 3, 2008, 122 Stat. 3858; amended Pub. L. 117–58, div. H, title VI, § 80603(b)(2)(A), Nov. 15, 2021, 135 Stat. 1340.)

## Editorial Notes

### Amendments

2021—Subsec. (a). , struck out “a security which is” after “section 6045(c)(1))”.

Subsec. (d). , added subsec. (d).

## Statutory Notes and Related Subsidiaries

### Effective Date of 2021 Amendment

Amendment by  applicable to returns required to be filed, and statements required to be furnished, after , see , set out as a note under .

### Effective Date

Section effective , see , set out as an Effective Date of 2008 Amendment note under .