Digital Assets: From Crypto to Compliance

Digital assets based on blockchain technology have evolved at a remarkable rate, often outpacing regulations. But the rules are finally starting to catch up.

Here’s what you need to stay ahead.

At KPMG, we are dedicated to staying ahead of technological innovations, regulatory changes, and your business challenges. That includes the rapidly evolving frontier of blockchain-based digital assets and the rules that govern them—now and in the near future.

To help you understand coming changes, maintain compliance, and take advantage of the opportunities in this dynamic field, we have created this page as a repository of insights on digital asset regulations.

Digital Assets: An Evolving Frontier

Read our foundational article on staying ahead of compliance complexity in crypto.

IRS Issued Draft Version of Form W-9

September 19, 2025

On September 17th, the Internal Revenue Service (IRS) published a draft version of Form W-9, Request for Taxpayer Identification Number and Certification, with a revision date of January 2026. The draft form primarily reflects updates implementing the final regulations on broker reporting of digital asset sales along with clarifications addressing taxpayer identification number (TIN) requirements for sole proprietors and disregarded entities.

Read here for more information on this development.

Information Reporting & Withholding Tax Services

Services to help comply with U.S. and foreign withholding and information reporting regimes

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Meet our team

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Cyrus Daftary
Principal, Information Reporting & Withholding Tax, KPMG US

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