N-2025-03: To provide for transitional relief on reporting of information and backup withholding on digital assets

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Dec. 27, 2024

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Issue Number: N-2025-03

Inside This Issue

Notice 2025-03 provides transitional relief under provisions of the Internal Revenue Code with respect to the reporting of information and backup withholding on digital assets for digital asset brokers providing trading front-end services.

Notice 2025-03 will be published in Internal Revenue Bulletin 2025-4, on Jan. 21,2025.

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