Yes, both exchanges report to the IRS. Coinbase offers a tax center for all its accounts, including Pro. You can see what forms are available — as well as what forms Coinbase sent to the IRS to report on your applicable transactions. Likewise, Binance.US offers a transaction history that you can use to report cryptocurrency gains on your taxes. Binance.US also sends a 1099-MISC to the IRS reporting staking rewards that exceed $600 in a year.