A Coinbase and CoinTracker survey of 3,000 U.S. users found persistent gaps in crypto tax knowledge and recordkeeping. Only 49% correctly knew that crypto becomes taxable when sold, while more than half were unclear about the timing of tax obligations. The survey also found that over 60% of users had incomplete cost basis data, which can complicate accurate gains and losses calculations. Coinbase said it expects to issue more than 4 million 1099-DA forms for gains under $600, highlighting the scale of future digital asset tax reporting.