Are DraftKings Marketplace secondary market sales reported to the IRS? (US)

No, DraftKings doesn’t report Marketplace transactions to the IRS and won’t issue tax forms for any Marketplace transactions at this time. 

To understand how a Digital Player Card sale will affect you during tax preparation, DraftKings suggests that you consult with a tax professional. This material has been prepared for informational purposes only and should not be relied on for tax or accounting advice.