[IRS Releases Draft of Revised W-9 Form, Focuses on Digital Asset Compliance] The Internal Revenue Service (IRS) has released a draft of the revised W-9 form, set to take effect in January 2026, which includes new provisions for digital asset compliance. The updated form requires U.S. brokers to collect and report information related to digital asset transactions from their clients. This revision aims to align with the evolving cryptocurrency ecosystem and the regulatory framework established by the 2021 Infrastructure Investment and Jobs Act, further advancing the modernization of tax compliance.