Taxpayers, you must again must again answer a digital asset question and report all digital asset-related income when you file your 2023 federal income tax return, as you did for your 2022 federal tax returns. Everyone who files Forms 1040, 1040-SR, 1040-NR, 1041, 1065, 1120, 1120 and 1120S must check one box answering either “Yes” or “No” to the digital asset question. The question must be answered by all taxpayers, not just by those who engaged in a transaction involving digital assets in 2023.