Which specific coin types are listed on the IRS Reportable Items List for 1099‑B purposes in 2025?

1. Which specific coins appear on the IRS Reportable Items List (direct answer)

The coins most consistently listed by the IRS and by bullion‑dealer and numismatic trade guidance as reportable for 1099‑B purposes in 2025 are 1‑ounce Gold Maple Leaf coins, 1‑ounce Gold Krugerrand coins, 1‑ounce Gold Mexican Onza coins, and U.S. coins composed of 90% silver; these coin types are repeatedly named in dealer and industry writeups that base their lists on the IRS Reportable Items List ^{[2] [3] [5]}.

2. Quantity, purity and delivery‑contract caveats that determine when reporting is triggered

The IRS does not make every sale of those coins automatically reportable; it requires that both the coin’s form/quality and the minimum quantity (by weight or number of items) match standards tied to CFTC‑approved regulated futures contracts (RFCs), meaning a single coin may be exempt if it falls below the CFTC‑defined delivery quantity (the instructions give the example that selling a single gold coin need not be reported if current CFTC contracts require delivery of 25 coins) ^{[1] [6]}. Industry guidance echoes this: typical minimums cited by dealers and trade associations are 25 one‑ounce coins for many reportable gold coin types and 1 kilogram (32.15 troy ounces) for bars/rounds of .995 fineness or greater, with separate thresholds for platinum/palladium sometimes noted ^{[7] [3] [8]}.

3. What is commonly thought to be exempt — and why debate remains

Several widely used investor‑grade coins — notably the Gold and Silver American Eagle series and fractional gold coins — are often treated in dealer guidance as non‑reportable because they do not meet the specific form/quantity requirements on the IRS list or because they don’t match CFTC delivery specifications; industry pages explicitly warn that American Eagles and fractional denominations frequently are exempt while the Maple Leaf/Krugerrand/Onza and US 90% silver coins remain the core reportables ^{[9] [5] [3]}. However, those determinations rest on interpreting the IRS’s cross‑reference to active CFTC contracts and the longstanding negotiated understandings between the IRS and the bullion industry — a gray area that produced continued clarifications and trade negotiations through 2023–2024 ^{[4] [10]}.

4. Why dealer guidance varies and how taxpayers should read the list

Trade groups and dealers publish practical, conservative lists that align with IRS instructions but also reflect negotiated historical practice; the NCBA/ICTA and major dealers have lobbied for clarifications and in turn produced industry “reportable lists” that track IRS criteria, which explains why published lists across JM Bullion, Scottsdale Mint, Pacific Precious Metals and others look similar but not identical ^{[11] [9] [7] [3]}. The IRS instruction is the controlling authority — it ties reportability to forms/quality and CFTC‑approved delivery quantities — but the industry commentary is essential for applying those technical rules in real transactions ^{[1] [4]}.

5. Bottom line and reporting posture

For practical purposes in 2025, dealers generally treat sales of 1‑ounce Gold Maple Leaf, 1‑ounce Gold Krugerrand, 1‑ounce Gold Mexican Onza and U.S. 90% silver coins as the named coin types on the IRS Reportable Items List, subject always to the IRS’s quantity and purity thresholds tied to CFTC delivery contracts; because interpretations and thresholds matter, the controlling IRS instruction should be consulted and tax or legal advice sought for borderline cases ^{[2] [1] [5]}.