IRS 2026 Tax Forums: What the Digital Assets Sessions Mean for Firms
The IRS has concluded its 2026 Nationwide Tax Forums series, and for accounting firms that handle digital asset work, one detail stands out above the headline attendance figure: dedicated sessions on Digital Assets Information Reporting were part of the official curriculum. With nearly 13,000 tax professionals across five cities absorbing that content, the forums mark a clear signal that the agency views digital asset compliance as a mainstream, not niche, professional responsibility. Firms that have not yet embedded crypto accounting software into their standard workflows should treat this moment as a prompt to act.
What the 2026 Forums Actually Covered
The IRS ran five forums across the country, wrapping up the final event in San Diego. Together they drew close to 13,000 attendees, a figure the agency described as marking a successful year. The programme was broad, but several threads are directly relevant to practices with digital asset clients.
Digital Assets Information Reporting
The IRS listed Digital Assets Information Reporting as an explicit seminar and workshop topic. This is not a throwaway addition. The agency has been steadily building out its reporting infrastructure for crypto, from broker reporting rules that require exchanges to issue Form 1099-DA to ongoing questions about how decentralised finance and non-custodial wallets fit into that framework. Tax professionals who attended these sessions left with IRS-sourced clarity on where the current rules sit and where gaps remain. Firms that were not in the room now need to source that information through other channels, including the IRS's own published guidance.
Artificial Intelligence in Tax Administration
AI was a standalone topic at the forums, and while the IRS's public remarks focused on its internal use of AI tools, the conversation is equally relevant for firms. Practices increasingly rely on automated transaction categorisation and reconciliation tools when processing client crypto data at scale. Understanding how the IRS is thinking about AI-generated outputs, and where it expects human review to sit in the process, matters for professional liability and quality-control standards.
Upcoming 2027 Filing Season and Working Families Tax Cuts
Multiple sessions addressed changes tied to the Working Families Tax Cuts, including provisions on tips and overtime, as well as what firms should anticipate for the 2027 filing season. For practices that serve clients with mixed income streams, some of which may include staking rewards, mining income, or crypto-denominated compensation, understanding how these broader tax changes interact with digital asset treatment will be an important planning task in the months ahead.
The Case Resolution and Digital Account Services Rooms
Beyond the seminar halls, two operational features of this year's forums deserve attention from a practice-management perspective.
Case Resolution: 1,165 Difficult Cases Closed
The Case Resolution Room, run jointly by the IRS and the Taxpayer Advocate Service, worked through 1,165 cases across the five events. The format gives tax professionals one-on-one access to IRS personnel on specific client files. At least one attendee quoted in the IRS's own release described visiting the Stakeholder Liaison table with a live client matter and receiving direct guidance. For firms managing legacy positions or clients caught in reporting grey areas during earlier years of crypto's regulatory evolution, this kind of direct-access mechanism is worth putting on the calendar for 2027.
Digital Account Services: 1,635 Professionals Assisted
Separately, 1,635 tax professionals used the Digital Account Services Room to get hands-on help with e-services, Preparer Tax Identification Numbers (PTINs), and identity authentication. These are operational essentials. Practices that have deferred PTIN maintenance or that face recurring issues with IRS e-services authentication will find a future forum a practical venue to resolve them directly.
Why This Matters for Digital Asset Accounting Practices
The inclusion of digital assets as a named curriculum topic, rather than a footnote, tells firms something about IRS priorities heading into 2027. The agency has invested in building technical expertise on crypto internally, and the forums are one of the mechanisms through which that expertise reaches the practitioner community. Firms that treat digital asset work as a secondary or specialist function are increasingly out of step with where the IRS expects the profession to be.
Broker Reporting Rules Are Still Bedding In
The IRS's digital asset broker reporting framework, which requires covered brokers to issue Form 1099-DA to clients and file with the agency, is still working through phased implementation and open questions about scope. Sessions at the forums would have addressed the current state of that implementation. Firms need to know which of their clients are receiving 1099-DAs, whether those figures reconcile with the client's own transaction records, and how to handle discrepancies. This is precisely the kind of reconciliation work where capable digital asset accounting software earns its cost, since the volume of transactions involved makes manual review impractical for all but the smallest portfolios.
The IRS Is Listening as Well as Teaching
IRS CEO Frank Bisignano framed the forums as a two-way exchange, a space for practitioners to give the agency real-world feedback on how tax law operates in practice. For digital assets specifically, that feedback loop matters. The rules in this space are still maturing, and the IRS has historically used practitioner input to inform subsequent guidance. Firms that engage with the agency through these channels, or through the professional associations that participated as associate partners, including the AICPA, the National Association of Enrolled Agents, and the American Bar Association, have a better chance of shaping practical outcomes than those that simply wait for finalised rules to arrive.
Connecting Forum Takeaways to Firm Workflows
For a practice that leaves a forum with updated clarity on digital asset reporting, the immediate question is how that clarity gets embedded in client work. A few areas to prioritise:
- Transaction data completeness: The IRS's reporting expectations assume that all on-chain activity is captured and categorised. Firms should audit whether their current crypto bookkeeping software pulls data from every chain and wallet type a client uses, not just the major centralised exchanges.
- Cost-basis methodology consistency: The IRS has addressed acceptable identification methods for digital assets. Firms need a documented, consistent approach applied across all client files, not a decision made ad hoc at filing time.
- 1099-DA reconciliation readiness: As more 1099-DAs enter the ecosystem, practices need a process for comparing broker-reported figures to client records and preparing Form 8949 entries accordingly. Discrepancies that go unaddressed become exam risks.
The IRS's recent move to withdraw 71 older guidance documents is a parallel data point: the agency is actively refreshing its compliance landscape, and practitioners need to stay current. Similarly, the restoration of the $20,000 Form 1099-K threshold is another recent IRS move that intersects with digital asset payment activity and demands attention from firms advising clients who accept crypto for goods or services.
Associate Partners and the Broader Ecosystem
The forums included participation from a wide range of professional bodies: the AICPA, the American Bar Association, the National Association of Enrolled Agents, the National Association of Tax Professionals, the National Society of Accountants, the National Society of Tax Professionals, Low Income Taxpayer Clinics, and the Volunteer Income Tax Assistance Program. That breadth reflects the IRS's intention to reach the full spectrum of the tax practitioner community, from solo enrolled agents to large accounting firms. For practices that hold memberships in any of these organisations, the forum's content will likely filter through CPE offerings, member bulletins, and guidance updates over the coming months.
Looking Ahead to 2027
The IRS confirmed the forums will return in 2027. Given the trajectory of digital asset regulation, including the ongoing rollout of broker reporting, the open questions around DeFi and non-custodial intermediaries, and the prospect of further IRS guidance on staking and lending, the 2027 curriculum is likely to go deeper on crypto than 2026 did. Firms should consider sending practitioners who specialise in digital asset work, rather than treating forum attendance as a general CPE exercise.
The practical takeaway is straightforward. The IRS is treating digital asset reporting as core tax professional knowledge. Practices that have not yet built the internal capability, including the tools, training, and documented processes, to handle it competently are falling behind a standard the agency is actively promoting. The forums are one vehicle for closing that gap. The other is ensuring that the technology stack the firm relies on, its crypto accounting and bookkeeping software, is fit for the reporting complexity the IRS now expects.
Frequently Asked Questions
What is the IRS Nationwide Tax Forum?
The IRS Nationwide Tax Forum is an annual series of continuing education events held in multiple US cities. Tax professionals attend seminars, workshops, and one-on-one sessions with IRS personnel. Participating associations include the AICPA, the National Association of Enrolled Agents, and several other professional bodies.
Were digital assets specifically covered at the 2026 forums?
Yes. Digital Assets Information Reporting was listed as an explicit seminar and workshop topic across the 2026 forum programme, reflecting the IRS's growing focus on crypto compliance as a mainstream professional responsibility.
What is Form 1099-DA and why does it matter for accounting firms?
Form 1099-DA is the IRS information return that covered brokers are required to issue to clients who have reportable digital asset transactions. Accounting firms need to reconcile 1099-DA figures with client transaction records and use them to prepare accurate Form 8949 entries. Discrepancies between broker-reported figures and client records are an exam risk if left unexplained.
How should a firm prepare for the IRS's digital asset reporting expectations?
Firms should ensure their transaction data covers all chains and wallets a client uses, document a consistent cost-basis methodology that aligns with IRS-accepted identification methods, and have a clear process for reconciling 1099-DA figures at filing time. Reliable crypto accounting software that aggregates data across exchanges and wallets is a practical necessity at anything beyond very small transaction volumes.
When is the next IRS Nationwide Tax Forum?
The IRS has confirmed the forum series will return in 2027. Dates and cities had not been announced at the time of publication. Practitioners can monitor the IRS Nationwide Tax Forum page for registration details.
Source: IRS Newsroom