Form 1099-DA: Available by February 17, 2026.

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.

Valid bank statements Tax form, tax statement, or tax return Pay stub that contains a residential address Valid rental agreement (the remaining tenure cannot be less than 2 months) Valid utility bills such as water, electricity, gas, home-attached TV or internet bills, or landline telephone bills. Mobile phone statements are not acceptable.

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.

Ultimate beneficial owners: Persons who ultimately own and/or who exercise ultimate control over the publicly traded company. “Ultimately owns” and “ultimate effective control” refer to situations in which ownership/control is exercised through a chain of ownership or by means of control other than direct control. For a publicly traded company, this also includes persons having significant control over the company’s voting rights.

Ultimate beneficial owners: Persons who ultimately own and/or who exercise ultimate control over the family office. “Ultimately owns” and “ultimate effective control” refer to situations in which ownership/control is exercised through a chain of ownership or by means of control other than direct control. Authorized users: Persons who have access to and can operate your institution’s OKX account.What'll a family office need to consider for the onboarding process?

Ultimate beneficial owners: Persons who ultimately own and/or who exercise ultimate control over the privately owned financial institution. “Ultimately owns” and “ultimate effective control” refer to situations in which ownership/control is exercised through a chain of ownership or by means of control other than direct control.

Unable to claim rewards due to risk control If you are unable to claim rewards due to risk control, it indicates that abnormal trading or operational behavior has been detected. Risk control rules and evaluation criteria may vary across different campaigns. This doesn't affect normal trading activities or participation in other campaigns. Accounts identified under risk control measures are not eligible to claim rewards for the relevant campaign.

Ultimate beneficial owners: Persons who ultimately own and/or who exercise ultimate control over the government-owned enterprise. “Ultimately owns” and “ultimate effective control” refer to situations in which ownership and control are exercised through a chain of ownership or by means of control other than direct control.

Ultimate beneficial owners: Persons who ultimately own and/or who exercise ultimate control over the Privately Owned Company. “Ultimately owns” and “ultimate effective control” refer to situations in which ownership/control is exercised through a chain of ownership or by means of control other than direct control.

UBOs (Ultimate beneficial owners): Persons who ultimately own and/or who exercise ultimate control over the privately owned company. “Ultimately owns” and “ultimate effective control” refer to situations in which ownership/control is exercised through a chain of ownership or by means of control other than direct control. Authorized users: Persons who have access to and can operate your institution’s OKX account.

Limit Order Offers control over the execution price, making it useful in less volatile markets. TP/SL (Take Profit/Stop Loss) Allows control over the execution price and is beneficial in volatile markets. Advanced Limit Orders: Post only Enhances control over fees and execution prices, making it advantageous in volatile markets. Advanced Limit Orders: Fill or kill Ensures complete execution of orders, which is useful for large orders in volatile markets.

A beneficial owner refers to the natural person(s) who ultimately owns or exercises effective control over your institution. The word “ultimately” is important because, in some cases, a person indirectly associated with an institution may still be considered its beneficial owner through a chain of ownership or control.

The platform also supports NFT trading across multiple blockchains with zero trading fees and seamless access to leading marketplaces like OpenSea and Magic Eden. With integrated account management, fiat-to-crypto options, and wallet connectivity, we bring everything you need to manage, trade, and grow your crypto portfolio in one place. Registering for an account on our platform only takes a few minutes and gives you access to the world's most powerful suite of crypto trading tools.

The Satoshi test is a security measure implemented by us to verify that a user has control over the wallet address to which they intend to withdraw funds. It involves sending a small, precise amount of cryptocurrency to a specific address provided by us. For the precise rule, you may refer to the Satoshi test guide here.2. Why do I need to perform the Satoshi test?