[Significant Increase in Complexity of Crypto Asset Reporting for the 2026 Tax Season] Several digital asset tax experts have pointed out that the 2026 tax season (for the 2025 fiscal year) will become significantly more complex due to new regulations. Starting in 2025, U.S. brokers will be required to report crypto asset disposition information to the IRS, and Form 1099-DA will be widely used for the first time in 2026. Initial filings may default to 'zero cost,' requiring investors to accurately report their own cost basis. Tax calculations will be conducted separately by wallet and account, resulting in a massive workload for organizing historical transaction records, especially for users with multiple accounts and frequent participation in DeFi activities. Other considerations include: integrating data from multiple platforms, scheduling consultations with crypto tax experts, monitoring legislative changes, and compliance assessment reports. Industry insiders have referred to 2025 as a 'watershed' year for crypto tax regulations, with the impact expected to become fully apparent in 2026.