Form 1099-DA cost basis reporting for "covered securities" transactions starting January 1, 2026 In addition to gross proceeds reporting, digital asset brokers are required to report cost basis on "covered securities" from digital asset dispositions on Form 1099-DA for users who have reportable transactions starting January 1, 2026. This requirement applies to dispositions of digital assets that are classified as "covered securities"; cost basis must be reported on Form 1099-DA.

Cost Basis: Starting with crypto acquired on OKX in Tax Year 2026 and sold on OKX in 2026 or later, the form will expand to include the cost basis for these "covered securities" (assets acquired on OKX after the regulation start date).When will I receive my tax forms? Form 1099-MISC: Available by February 2, 2026 (for those who earned $600+ in rewards/staking). Form 1099-DA: Available by February 17, 2026.

If you activate a new voucher, your currently activated voucher will be de-activated. De-activated vouchers can no longer be used. Select the Activate button to activate your voucherHow do I check which trades are eligible? In each tradeback voucher, click on the Information icon (i) to check the voucher details. In the Voucher details section, we display the eligible trading products and base currencies.

If there aren't enough days left before February 16, 2026, to complete all five purchases, then you'll not be eligible for the additional $45 in BTC reward.What are the important rules for me to remember? Wait 10 minutes: to prevent abuse, your buy won't count if you sell or convert that same crypto within 10 minutes of buying it. One buy per day: only your first eligible buy each day counts toward your 5-day streak.

OKX is NOT obligated to report CeDeFi trades to the IRS and issue Form 1099-DA. It's solely users' responsibility to keep track of the cost basis of crypto assets within a self custody wallet and report realized gains / losses on income tax returns.

For more information, go to www.okx.com © 2026 OKX. All rights reserved.

(“OKX US”) operates under the OKX brand and is a federally registered money service business and a state-licensed money transmitter (NMLS ID: 1767779). Users of OKX US are subject to the restrictions and terms contained in the U.S. Terms of Service. Foreign entities exist that use the OKX brand to offer services and products to non-U.S. users. U.S. users are expressly prohibited from accessing any of those foreign products and services.

To do this, follow the guide below: How do I change my phone number? If you've mobile verification enabled for logins, you can still log in without it. Start logging in and select Switch verification method (in the app) or Call me instead (on the web). You'll then be able to log in with voice, email, or authenticator app code depending on the platform.

Campaign Overview and Period The "3.1M+ $SENT X Drops Campaign" (the "Campaign") begins on February 4, 2026, 8 AM PST (the "Start Date") and ends on February 8, 2026, 8 AM PST (the "Campaign Period").

("OKX US") operates under the OKX brand and is a federally registered money service business and a state licensed money transmitter (NMLS ID: 1767779). Users of OKX US are subject to the restrictions and terms contained in the U.S. Terms of Service. Foreign entities affiliated with OKX use the OKX brand to offer services and products to non-US users. US users are expressly prohibited from accessing any of those foreign products and services. © 2026 OKX.

Campaign Overview and Period The "500k $BREV Campaign" (the "Campaign") begins on January 8, 2026, 8 AM PST (the "Start Date") and ends on January 13, 2026, 8 AM PST (the "Campaign Period").

Select didn't receive anything to change different verification method You can choose other alternatives you would like to use to verify Select other alternative authentication methods if your SMS code doesn't arriveOn the web Select call me instead if you can't receive the SMS code Select call me instead if you are unable to receive the code If the above doesn’t help, you can try to self-reset your mobile number from our app according to our guidance If self-reset still doesn't work, submit a request

This feature enables users to tailor their charts to specific trading strategies by defining unique intervals.How do I set a Custom interval?

Campaign Overview and Period The "1.25M $FOGO X Drops Campaign" (the "Campaign") begins on January 15, 2026, 8 AM PST (the "Start Date") and ends on January 19, 2026, 8 AM PST (the "Campaign Period").

Prices of crypto/digital assets, including stablecoins, can and do fluctuate at any moment. Due to such price fluctuations, you may increase or lose value in your assets at any given moment.