if com receive site give union de site:www.irs.gov

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The site can help you with common tax issues and situations, such as what to do if you make a mistake on your return or if you get a notice from the IRS

from the top result below

Here's how you know

https://www.irs.gov/publications/p17

Even if you receive a Form 1099-DA, you must still answer the digital assets question on page 1 of Form 1040 or 1040-SR