Where can dealers and taxpayers find the latest ICTA/NCBA approved‑brands list and how does it compare to IRS Form 1099‑B instructions?
Executive summary
There is clear, authoritative guidance for brokers, dealers and taxpayers about Form 1099‑B and related changes on the IRS website and in the official 1099‑B instructions and publications (see IRS Form 1099‑B page and the PDF instructions) [1][2]. The reporting provided for this analysis contains comprehensive IRS sources about 1099‑B/related 1099 forms and digital‑asset reporting changes but does not include a copy or direct link to an “ICTA/NCBA approved‑brands” list; locating that list will require consulting ICTA/NCBA channels directly because it is not present in the supplied IRS materials (IRS forms and instructions cited below) [3][4].
1. Where official 1099‑B instructions live — the single authoritative starting point
The IRS publishes the official Form 1099‑B instructions and the form PDFs on IRS.gov; dealers and taxpayers should use the IRS Form 1099‑B pages and the downloadable instruction PDF as the authoritative source for how to complete and file 1099‑B information returns [1][2]. The IRS maintains a central “Forms, instructions and publications” portal that points to the latest versions; practitioners are instructed to check IRS.gov/Form1099B and IRS.gov/forms‑instructions‑and‑publications for updates and legislation enacted after publication [3][4].
2. Key, recent reporting changes dealers must know (digital assets and new forms)
Beginning with transactions in the 2025 tax year (forms furnished in 2026), the IRS shifted digital‑asset broker reporting into a new Form 1099‑DA for digital asset proceeds; the 1099‑B instructions and IRS guidance explicitly direct brokers to use 1099‑DA for digital‑asset sales rather than 1099‑B when an asset falls under that new classification [3][2]. IRS publications and draft guidance also flag that certain digital‑asset and 1099 reporting rules changed for 2025/2026 tax seasons and that taxpayers remain responsible for reporting digital‑asset activity even in transition periods [5][6].
3. Practical filing mechanics and deadlines that affect dealers and taxpayers
The IRS instructions and related filings guidance set out the timing: recipient statements for Forms 1099‑B and related 1099s for the 2025 tax year are due to recipients in mid‑February 2026 (with exact dates and e‑file windows reflected in IRS general instructions and industry filing calendars), and the IRS requires e‑filing thresholds and specific electronic transmission windows for submitting returns to the agency [7][8]. The 1099‑B instructions also explain line‑item mechanics — covered vs. noncovered securities, boxes for gross proceeds, basis reporting (Box 12), and how to split reporting when securities with different holding periods are sold in a single aggregate sale [2].
4. How the 1099‑B instruction set compares to an “approved‑brands” list concept
An IRS form‑level instruction set (1099‑B and its publications) provides mandatory tax reporting rules, definitions, filing methods and deadlines and is designed to be legally binding for information returns; by contrast, an “approved‑brands” list produced by a trade group (ICTA/NCBA) would be an industry product‑or‑vendor reference rather than an IRS reporting standard and therefore serves a different operational purpose — compliance rules come from the IRS, not a private list (the supplied materials describe only IRS rules and do not contain an ICTA/NCBA list to compare directly) [1][2]. Because the provided reporting contains no ICTA/NCBA document, this analysis cannot verify the contents, scope, or intended use of any such list and therefore cannot perform a line‑by‑line comparison based on the supplied sources [4].
5. Recommended next steps for dealers and taxpayers to reconcile both needs
Follow the IRS 1099‑B instructions and the Form 1099‑B PDF for legal filing practice, monitor IRS updates at the Form1099B page and the general forms portal for late policy changes, and treat any external “approved‑brands” list as an operational convenience that should not supplant IRS filing rules [3][4][2]. For the ICTA/NCBA approved‑brands list itself, consult the ICTA and NCBA official websites, member communications, or direct inquiries to those organizations because those sources were not part of the supplied reporting and therefore cannot be cited here (the IRS sources above remain the binding authority for 1099 reporting) [4][1].