Notice 2025-33: additional transition relief for brokers who are required to file information returns and backup withhold on certain digital asset sales

Notice 2025-33 extends certain transition relief provided by Notice 2024-56 with respect to backup withholding on digital assets by brokers under section 6045. This notice also provides transition relief with respect to the reporting of information and backup withholding on digital asset sales effected for certain customers that have not been previously classified by the broker as U.S. persons.

Notice 2025-33 will be in IRB: 2025-27, dated 06/30/2025

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