“Sole proprietors need to keep their own records because they aren’t necessarily going to get a 1099-NEC,” says Annette Nellen, professor and director of the San Jose State University ...

While 1099-MISC and 1099-B are the most common in crypto, other forms can apply. Forms like the 1099-NEC, 1099-R, and 1099-INT are less common for crypto activities but may apply in specific scenarios ...