Coinbase may or may not send you a 1099 form. "Coinbase provides Form 1099-K to certain business customers and GDAX customers that have received at least $20,0

Coinbase may or may not send you a 1099 form. "Coinbase provides Form 1099-K to certain business customers and GDAX customers that have received at least $20,000 cash for sales of virtual currency related to at least 200 transactions in a calendar year." Coinbase Tax FAQ