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    NFT、加密貨幣讓不少美國人賺了大錢,他們應不應該繳稅?

    NFT、加密貨幣讓不少美國人賺了大錢,他們應不應該繳稅?

    KATE ROCKWOOD,JENNIFER THOMAS 2022-02-14
    美國國稅局至今沒有給出明確的解釋或者根本沒有想清楚該如何解決。

    隨著納稅季來臨,許多投資者面臨一個新的問題,那就是如何處理棘手的加密貨幣稅。

    投資加密貨幣有機會賺到快錢。這種投資的回報速度、給投資者帶來的興奮和希望,吸引了大量新加密貨幣投資者。事實上,灰度投資公司(Grayscale Investments)的一項研究發現,現在超過四分之一美國投資者持有比特幣,55%的投資者在過去12個月開始投資加密貨幣。

    隨著加密貨幣投資日益普遍,尤其是人們開始冒險購買非同質化代幣(NFT)并從加密貨幣賺取了越來越多的收入,情況也變得更加復雜。這引發了一些日益復雜的稅務問題和灰色地帶,美國國稅局至今沒有給出明確的解釋或者根本沒有想清楚該如何解決。雖然疫情讓人手不足的國稅局雪上加霜,但這并不意味著他們不會持續關注加密貨幣。

    加密貨幣稅務公司CoinTracker的稅務策略主管希恩·錢德拉瑟基拉表示:“許多人不會申報加密貨幣相關稅費,因為他們認為國稅局等監管機構根本不會注意到加密貨幣。

    有時候人們確實會收到一份1099納稅申報表,這表明國稅局已經知曉了加密貨幣相關的狀況,國稅局還會通過其他方式獲取相關信息。不要以為國稅局無法在區塊鏈上跟蹤你的動向,這是嚴重的誤解?!?/p>

    知道這一點之后,以下是關于加密貨幣和加密貨幣稅你需要知道的一些信息。

    哪些情況會觸發加密貨幣稅?

    如果投資者去年只是用美元購買加密貨幣并存放在數字錢包,就不需要繳稅。只有出售、消費、兌換其他加密貨幣或收到加密貨幣付款才應該繳稅。

    出售或交易加密貨幣如何計算稅費?

    國稅局將加密貨幣視為財產而不是現金。從稅務的角度,加密貨幣的性質與股票、債券等資本資產的性質類似。就像股票一樣,當投資者出售加密貨幣的價格高于購買價格時,需要就收益部分納稅。

    投資者在買賣加密貨幣時必須知道其為加密貨幣支付的價格(成本稅基)和出售加密貨幣時的價值。例如,如果投資者支付2,000美元購買比特幣,出售時價值3,500美元,就需要為1,500美元的差價繳納資本收益稅,并在國稅局的表格8949中進行申報。

    如果買入加密貨幣不到12個月將其賣出,將作為短期資本收益課稅。根據投資者的收入水平,這類收益的稅率為一般所得稅率,即10%至37%。如果持有加密貨幣超過一年后出售,將按照更優惠的長期資本收益課稅。錢德拉瑟基拉表示,這種情況下稅率相對較低,針對高收入者通常為15%或20%。

    用一種加密貨幣交易另外一種加密貨幣也屬于課稅事件。交易一枚加密貨幣被視為放棄它的所有權,如果其交易時的價值高于購買價格,則需要繳納資本收益稅。

    錢德拉瑟基拉表示,人們很容易在這方面出現問題。

    他表示:“人們[通過交易]獲得了資本收益,但他們并沒有預留出足夠的現金支付當年的稅費?!?/p>

    加密貨幣本身是一種鼓勵交易的投資產品。許多投資者選擇“趁跌買入”,即當加密貨幣價格下跌時購買,期望它能快速反彈。CNBC調查發現,尤其是新投資者被加密貨幣交易的便利性所吸引,有24%的投資者每天都會進行交易,33%則會每周進行一次交易。

    投資者能否進行加密貨幣稅納稅損失節稅?

    當然可以。與股票一樣,投資者需要跟蹤出售或交易加密貨幣時的損失和收益。每年最高可抵消3,000美元加密貨幣和NFT損失。如果損失超過3,000美元,可以將這些損失無限期結轉。

    如果用加密貨幣購物該如何處理?

    加密貨幣與法定貨幣競爭面臨的一個最大障礙是如何課稅。在使用現金消費時,你不需要為現金本身繳稅。但加密貨幣的情況不同。如果處置加密貨幣時其價值高于購買價格,投資者就需要為此繳納資本收益稅。稅務律師、佛羅里達州坦帕稅務與訴訟律師事務所Fogarty Mueller Harris的創始成員布萊恩·哈里斯表示,許多投資者在這方面犯過錯誤。

    他表示:“無論你用加密貨幣買個披薩或者買輛車,都需要像出售任何其他財產一樣,計算出收益或損失?!?/p>

    例如,假設你在幾年前購買了價值10,000美元的加密貨幣,現在其價值上漲到50,000美元。然后你用這些加密貨幣購買了一輛價值40,000美元的汽車,你必須在納稅申報表中將這40,000美元作為應稅收入申報。

    從加密貨幣中獲得的收入如何課稅?

    從加密貨幣中獲得的收入,無論是工資還是加密貨幣挖礦收入,均作為普通收入按通常稅率課稅。哈里斯表示:“從根本上來說,人們賺取這些收入的方式,就是他人支付的現金?!?/p>

    這類收入將按照收到付款當天加密貨幣的公允市值總額課稅。從加密貨幣挖礦或質押獲得的收入,按照與普通收入相同的方式處理。所謂加密貨幣質押,是指將加密貨幣鎖定在錢包當中,錢包會激活軟件驗證區塊鏈上的交易。這個過程作為一種工作量證明方法,對于以太坊等加密貨幣必不可少。投資者質押加密貨幣并獲得回報,類似于銀行向在儲蓄賬戶中存款的消費者支付的利息。

    錢德拉瑟基拉表示:“質押很受歡迎,因為這是最簡單的賺取被動收入的方式之一。例如,你可以在Coinbase質押加密貨幣Cosmos。如果你購買這種加密貨幣但不進行其他交易,Coinbase就會在你的賬戶中計入年利息,你會看到你的賬戶余額每一秒都在增加?!?/p>

    但國稅局可能即將調整對質押所得的處理方式。最近,一名男子起訴美國國稅局對他通過質押創建的新代幣課稅,國稅局之后退還了相關稅費。國稅局未來的政策可能不再將質押所得作為收入課稅,而是在質押的加密貨幣出售時按資本收益課稅。

    如果進行NFT藝術品投資,在稅務方面需要知道哪些信息?

    2021年,非同質化代幣(NFT)迎來了爆炸式增長。這一方面要得益于一些事件吸引了人們的眼球,例如藝術家Beeple的NFT藝術作品《Everydays: The First 5000 Days》通過佳士得(Christie’s)拍賣,賣出了超過6,900萬美元的天價。

    錢德拉瑟基拉表示:“NFT就像數量有限的照片一樣?!边@些數字證書證明了在區塊鏈(通常是以太坊)上存儲的一個獨一無二的文件的所有權。這個文件可能是一件藝術品、一個親筆簽名甚至一個GIF動圖。

    對于NFT的課稅原則與加密貨幣基本相同。購買NFT不需要繳稅,但通過出售或交易NFT獲得的任何利潤應該作為資本收益課稅。

    但錢德拉瑟基拉表示,值得注意的是,如果持有NFT超過一年,“國稅局可能按照規定將其作為收藏品處理?!崩?,藝術類NFT經常被分類為收藏品。錢德拉瑟基拉補充道,這意味著對高凈值人士可能按28%的稅率課稅,比一般長期加密貨幣收益稅率高8%。

    是否應該聘請專業的加密貨幣稅務顧問?

    如果投資者對加密貨幣領域只是略有涉獵,可以自行處理相關稅務問題,或者交由一般稅務專業人士處理。如果投資者有良好的成本稅基記錄,并且可以輕松從加密貨幣交易平臺下載交易記錄,處理相關稅務問題極其簡單。

    CoinTracker、TokenTax和CryptoTrader等專注于加密貨幣的軟件程序,可以幫助用戶跟蹤收益和損失情況。這些軟件通常還兼容TurboTax或TaxAct等常用稅務軟件。

    但如果投資者每天都要進行加密貨幣交易,經手大量資金,或者正在從事加密貨幣挖礦或質押,錢德拉瑟基拉建議他們與了解如何處理加密貨幣稅的注冊公共會計師合作。尤其是當投資者在多個加密貨幣交易平臺有許多數字錢包時,更應該這樣做。

    他表示:“在加密貨幣領域很難保存記錄,但國稅局希望投資者能夠記錄自己的交易情況?!?/p>

    (財富中文網)

    翻譯:劉進龍

    審校:汪皓

    隨著納稅季來臨,許多投資者面臨一個新的問題,那就是如何處理棘手的加密貨幣稅。

    投資加密貨幣有機會賺到快錢。這種投資的回報速度、給投資者帶來的興奮和希望,吸引了大量新加密貨幣投資者。事實上,灰度投資公司(Grayscale Investments)的一項研究發現,現在超過四分之一美國投資者持有比特幣,55%的投資者在過去12個月開始投資加密貨幣。

    隨著加密貨幣投資日益普遍,尤其是人們開始冒險購買非同質化代幣(NFT)并從加密貨幣賺取了越來越多的收入,情況也變得更加復雜。這引發了一些日益復雜的稅務問題和灰色地帶,美國國稅局至今沒有給出明確的解釋或者根本沒有想清楚該如何解決。雖然疫情讓人手不足的國稅局雪上加霜,但這并不意味著他們不會持續關注加密貨幣。

    加密貨幣稅務公司CoinTracker的稅務策略主管希恩·錢德拉瑟基拉表示:“許多人不會申報加密貨幣相關稅費,因為他們認為國稅局等監管機構根本不會注意到加密貨幣。

    有時候人們確實會收到一份1099納稅申報表,這表明國稅局已經知曉了加密貨幣相關的狀況,國稅局還會通過其他方式獲取相關信息。不要以為國稅局無法在區塊鏈上跟蹤你的動向,這是嚴重的誤解?!?/p>

    知道這一點之后,以下是關于加密貨幣和加密貨幣稅你需要知道的一些信息。

    哪些情況會觸發加密貨幣稅?

    如果投資者去年只是用美元購買加密貨幣并存放在數字錢包,就不需要繳稅。只有出售、消費、兌換其他加密貨幣或收到加密貨幣付款才應該繳稅。

    出售或交易加密貨幣如何計算稅費?

    國稅局將加密貨幣視為財產而不是現金。從稅務的角度,加密貨幣的性質與股票、債券等資本資產的性質類似。就像股票一樣,當投資者出售加密貨幣的價格高于購買價格時,需要就收益部分納稅。

    投資者在買賣加密貨幣時必須知道其為加密貨幣支付的價格(成本稅基)和出售加密貨幣時的價值。例如,如果投資者支付2,000美元購買比特幣,出售時價值3,500美元,就需要為1,500美元的差價繳納資本收益稅,并在國稅局的表格8949中進行申報。

    如果買入加密貨幣不到12個月將其賣出,將作為短期資本收益課稅。根據投資者的收入水平,這類收益的稅率為一般所得稅率,即10%至37%。如果持有加密貨幣超過一年后出售,將按照更優惠的長期資本收益課稅。錢德拉瑟基拉表示,這種情況下稅率相對較低,針對高收入者通常為15%或20%。

    用一種加密貨幣交易另外一種加密貨幣也屬于課稅事件。交易一枚加密貨幣被視為放棄它的所有權,如果其交易時的價值高于購買價格,則需要繳納資本收益稅。

    錢德拉瑟基拉表示,人們很容易在這方面出現問題。

    他表示:“人們[通過交易]獲得了資本收益,但他們并沒有預留出足夠的現金支付當年的稅費?!?/p>

    加密貨幣本身是一種鼓勵交易的投資產品。許多投資者選擇“趁跌買入”,即當加密貨幣價格下跌時購買,期望它能快速反彈。CNBC調查發現,尤其是新投資者被加密貨幣交易的便利性所吸引,有24%的投資者每天都會進行交易,33%則會每周進行一次交易。

    投資者能否進行加密貨幣稅納稅損失節稅?

    當然可以。與股票一樣,投資者需要跟蹤出售或交易加密貨幣時的損失和收益。每年最高可抵消3,000美元加密貨幣和NFT損失。如果損失超過3,000美元,可以將這些損失無限期結轉。

    如果用加密貨幣購物該如何處理?

    加密貨幣與法定貨幣競爭面臨的一個最大障礙是如何課稅。在使用現金消費時,你不需要為現金本身繳稅。但加密貨幣的情況不同。如果處置加密貨幣時其價值高于購買價格,投資者就需要為此繳納資本收益稅。稅務律師、佛羅里達州坦帕稅務與訴訟律師事務所Fogarty Mueller Harris的創始成員布萊恩·哈里斯表示,許多投資者在這方面犯過錯誤。

    他表示:“無論你用加密貨幣買個披薩或者買輛車,都需要像出售任何其他財產一樣,計算出收益或損失?!?/p>

    例如,假設你在幾年前購買了價值10,000美元的加密貨幣,現在其價值上漲到50,000美元。然后你用這些加密貨幣購買了一輛價值40,000美元的汽車,你必須在納稅申報表中將這40,000美元作為應稅收入申報。

    從加密貨幣中獲得的收入如何課稅?

    從加密貨幣中獲得的收入,無論是工資還是加密貨幣挖礦收入,均作為普通收入按通常稅率課稅。哈里斯表示:“從根本上來說,人們賺取這些收入的方式,就是他人支付的現金?!?/p>

    這類收入將按照收到付款當天加密貨幣的公允市值總額課稅。從加密貨幣挖礦或質押獲得的收入,按照與普通收入相同的方式處理。所謂加密貨幣質押,是指將加密貨幣鎖定在錢包當中,錢包會激活軟件驗證區塊鏈上的交易。這個過程作為一種工作量證明方法,對于以太坊等加密貨幣必不可少。投資者質押加密貨幣并獲得回報,類似于銀行向在儲蓄賬戶中存款的消費者支付的利息。

    錢德拉瑟基拉表示:“質押很受歡迎,因為這是最簡單的賺取被動收入的方式之一。例如,你可以在Coinbase質押加密貨幣Cosmos。如果你購買這種加密貨幣但不進行其他交易,Coinbase就會在你的賬戶中計入年利息,你會看到你的賬戶余額每一秒都在增加?!?/p>

    但國稅局可能即將調整對質押所得的處理方式。最近,一名男子起訴美國國稅局對他通過質押創建的新代幣課稅,國稅局之后退還了相關稅費。國稅局未來的政策可能不再將質押所得作為收入課稅,而是在質押的加密貨幣出售時按資本收益課稅。

    如果進行NFT藝術品投資,在稅務方面需要知道哪些信息?

    2021年,非同質化代幣(NFT)迎來了爆炸式增長。這一方面要得益于一些事件吸引了人們的眼球,例如藝術家Beeple的NFT藝術作品《Everydays: The First 5000 Days》通過佳士得(Christie’s)拍賣,賣出了超過6,900萬美元的天價。

    錢德拉瑟基拉表示:“NFT就像數量有限的照片一樣?!边@些數字證書證明了在區塊鏈(通常是以太坊)上存儲的一個獨一無二的文件的所有權。這個文件可能是一件藝術品、一個親筆簽名甚至一個GIF動圖。

    對于NFT的課稅原則與加密貨幣基本相同。購買NFT不需要繳稅,但通過出售或交易NFT獲得的任何利潤應該作為資本收益課稅。

    但錢德拉瑟基拉表示,值得注意的是,如果持有NFT超過一年,“國稅局可能按照規定將其作為收藏品處理?!崩?,藝術類NFT經常被分類為收藏品。錢德拉瑟基拉補充道,這意味著對高凈值人士可能按28%的稅率課稅,比一般長期加密貨幣收益稅率高8%。

    是否應該聘請專業的加密貨幣稅務顧問?

    如果投資者對加密貨幣領域只是略有涉獵,可以自行處理相關稅務問題,或者交由一般稅務專業人士處理。如果投資者有良好的成本稅基記錄,并且可以輕松從加密貨幣交易平臺下載交易記錄,處理相關稅務問題極其簡單。

    CoinTracker、TokenTax和CryptoTrader等專注于加密貨幣的軟件程序,可以幫助用戶跟蹤收益和損失情況。這些軟件通常還兼容TurboTax或TaxAct等常用稅務軟件。

    但如果投資者每天都要進行加密貨幣交易,經手大量資金,或者正在從事加密貨幣挖礦或質押,錢德拉瑟基拉建議他們與了解如何處理加密貨幣稅的注冊公共會計師合作。尤其是當投資者在多個加密貨幣交易平臺有許多數字錢包時,更應該這樣做。

    他表示:“在加密貨幣領域很難保存記錄,但國稅局希望投資者能夠記錄自己的交易情況?!?/p>

    (財富中文網)

    翻譯:劉進龍

    審校:汪皓

    Tax season is here and with it comes a new wrinkle for many investors—navigating the tricky waters of cryptocurrency taxes.

    The speed, excitement, and hopes for the chances of making fast cash, has attracted a flood of new crypto investors. In fact, more than a quarter of American investors now hold some Bitcoin and 55% of them began investing in crypto in the last 12 month, according to a study by Grayscale Investments.

    As crypto investing becomes more commonplace, it’s also gotten more complicated. Especially as people venture into buying non-fungible tokens (NFTs) and are earning more income from crypto. That’s led to some increasingly complex tax issues and grey areas that haven’t been explicitly spelled out, or yet figured out, by the IRS. And while the pandemic has wreaked havoc on the understaffed IRS, that doesn’t mean they’re not keeping a close eye on crypto.

    “A lot of people don’t report crypto thinking that crypto is completely invisible from the regulators like the IRS,” says Shehan Chandrasekera, head of tax strategy at crypto tax firm, CoinTracker.

    “In some cases you do receive a 1099 and the IRS already knows, but the IRS also has other ways to know what you’re doing. It’s a big misconception that they can’t follow you on blockchain.”

    With that in mind, here’s what you need to know about cryptocurrency and paying taxes.

    What triggers cryptocurrency taxes?

    If all you did last year was buy crypto with dollars, and let it hang out in your digital wallet, you don’t owe taxes on it. Crypto only becomes taxable when you sell it, spend it, exchange it for another cryptocurrency or get paid with it.

    What do you owe when you sell or trade cryptocurrency?

    In the eyes of the IRS, crypto isn’t cash, but property. Tax-wise, crypto is treated like other capital assets such as stocks or bonds. And just like with stocks, if you sell crypto for more than you paid for it, you’ll be taxed on the gains.

    The important thing to know when you’re buying and selling crypto is how much you paid for the crypto (cost basis) and how much it was worth when you sold it. As an example, if you bought $2,000 in Bitcoin, and you sold it when it was worth $3,500, you’d have to pay capital gains tax on the $1,500 difference and report it on IRS Form 8949.

    If you sell your crypto less than 12 months after you bought it, you’ll be taxed at the short-term capital gains rate. These gains are taxed at regular income rates, which range from 10% to 37%, depending on your income. If you hold your crypto for more than a year and then sell, you’ll be taxed the more favorable long-term capital gain. That’s a usually much lower rate of 15% or 20% for high-income earners, Chandrasekera says.

    Trading one cryptocurrency for another is also a taxable event. Trading a coin is considered getting rid of it, and if it’s worth more at that moment than what you paid for it, you’ll have to pay capital gains tax.

    This is an area where people tend to get in trouble, Chandrasekera says.

    “They have the capital gain [from the trade], but they didn’t set aside enough actual cash to pay taxes that year,” he says.

    And crypto is inherently an investment that encourages trading. Scores of investors “buy the dip,” aka buy a cryptocurrency when its price drops in the expectation that it will soon bounce back. New investors in particular are drawn to the ease of trading and 24% make trades daily while 33% make them weekly, according to a CNBC survey.

    Can you harvest your crypto tax losses?

    Absolutely. As with stocks, you’ll need to track both your losses and gains when you sell or trade crypto. You can offset crypto and NFT losses up to $3,000 each year. If you have losses above $3,000, you can carry them forward indefinitely.

    What happens when you buy something with crypto?

    One of the biggest barriers to crypto giving fiat currency a, well, run for its money, is how it’s taxed. When you spend physical cash, you don’t pay taxes on the cash itself. Not so for crypto. Once you dispose of the crypto, if it’s worth more than what you paid for it, you’ll pay capital gains taxes on it. That’s one area where many investors get tripped up, says Brian Harris, a tax attorney and founding member of tax and litigation firm Fogarty Mueller Harris in Tampa, Florida.

    “You have to figure out gain or loss the way you would have any other sale of property even if you use it to buy a pizza or a car,” he says.

    As an example, let’s say you bought $10,000 in Bitcoin a few years ago and it’s now worth $50,000. If you use that coin to buy a $40,000 car, you’ll have to report $40,000 as taxable income on your tax return.

    What about money you earn in crypto?

    Any money you make in crypto, whether it’s payment for a job or from mining crypto, is taxed like ordinary income at your usual tax rate. “You’re basically earning that the same way as if someone paid you in cash,” Harris says.

    You’re taxed on the gross amount of the coin’s fair market value the day you received it. Money you earn from mining cryptocurrency or stalking cryptocurrency is treated the same way as ordinary income. With staking cryptocurrency, you “lock up” your crypto in a wallet which triggers software that helps validate transactions on the blockchain. This process is necessary for cryptocurrency like Ethereum that use the proof-of-work method. People who stake their coins then earn a reward similar to the interest that banks pay costumes for keeping money in a savings account.

    “Staking has become popular because it’s one of the easiest ways to earn passive income,” Chandrasekera says. “For example, Cosmos is a coin you can stake on Coinbase. You buy the coin, do nothing, and Coinbase credits you annual interest every second and you can see your balance increasing every second.”

    There is a chance, though, that how the IRS treats money made from staking could be about to change. The IRS recently refunded taxes to a man who sued the agency over being taxed on new tokens he created through staking. Future IRS policy could see staking rewards taxed not as income, but as capital gains once those coins are sold.

    So you’ve jumped into NFT art. What does that mean for your taxes?

    The creation of non-fungible tokens (NFTs) exploded in 2021. That was partly fueled by eye-popping events like artist Beeple selling his NFT-based artwork, “Everydays: The First 5000 Days,” for more than $69 million in a Christie’s auction.

    “NFTs are like pictures that are created in limited quantities,” Chandrasekera says. These digital certificates show ownership of a unique file stored on a blockchain, typically Ethereum. They might be a digital copy of a piece of art, an autograph or even a GIF.

    The tax rules for NFTS are pretty much the same as those for cryptocurrency. Simply buying an NFT doesn’t trigger a tax, but any profit you make from the sale or trade of one can be taxed as capital gains.

    It’s important to note, though, that if you hold an NFT for more than a year, “it could be treated as a collectible under the IRS code,” Chandrasekera says. Art-based NFTs, for one, often get classified as collectibles. What that means is that people with a high net worth could be taxed at 28%, which is 8% higher than regular long term crypto gains, Chandrasekera adds.

    Should you use a tax advisor who specializes in crypto?

    If you’re simply doing a little dabbling in cryptocurrency, you may be able to handle the taxes on your own or with your usual tax professional. That’s especially true if you’ve kept good records on your cost basis and can easily download your transactions from a cryptocurrency exchange.

    Crypto-focused software programs like CoinTracker, TokenTax and CryptoTrader can help you keep track of your gains and losses. They’re also usually compatible with regular tax software like TurboTax or TaxAct.

    But if you’re trading crypto daily, dealing with large amounts of money, or you’re mining or staking crypto, then you'll probably want to work with a CPA who is knowledgeable in handling crypto taxes, Chandrasekera says. That’s especially true if you have multiple wallets spread across several cryptocurrency exchanges.

    “In the crypto space, it’s really hard to keep records, but the IRS expects you to keep track of it,” he says.

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