Kev Qhia Txog Cov Cai Rau Cryptocurrencies Thiab NFTs Pib Xyoo 2023

Ib qho kev thov rov hais dua ntawm kev siv Bitcoin thiab lwm yam cryptocurrencies yog tias cov kev lag luam muaj kev nyab xeeb thiab ntiag tug. Qhov no yuav tsis tshwm sim tom qab Lub Kaum Ob Hlis 31, 2022. Qhov no yog vim Infrastructure Investment and Jobs Act of 2021 (IIJA) ntawm Kaum Ib Hlis 15, 2021 suav nrog kev tshaj tawm cov cai uas yuav tsum muaj kev sib pauv hloov pauv nyiaj los qhia txog kev lag luam cryptocurrency ntawm daim ntawv 1099 pib xyoo 2023.

Tam sim no, thaum twg koj muag Tshuag lossis lwm yam kev nyab xeeb, koj tau txais Daim Ntawv 1099-B thaum kawg ntawm lub xyoo los ntawm koj tus broker. Koj tus broker siv daim ntawv no los tshaj tawm cov ntsiab lus ntawm kev lag luam xws li cov nyiaj tau los muag, cov hnub tseem ceeb, koj cov se hauv paus rau kev muag, thiab tus cwj pwm ntawm cov txiaj ntsig lossis kev poob. Yog tias koj hloov cov Tshuag los ntawm ib tus broker mus rau lwm tus broker, tom qab ntawd tus qub broker yuav tsum tau muab cov lus qhia nrog cov ntaub ntawv tseem ceeb, xws li se hauv paus, rau tus tshiab broker.

Lub IIJA nthuav dav lub ntsiab lus ntawm cov neeg ua haujlwm uas yuav tsum muab Daim Ntawv 1099-B kom suav nrog cov lag luam uas muaj lub luag haujlwm rau kev muab cov kev pabcuam tsis tu ncua kom ua tiav kev hloov pauv ntawm cov cuab tam digital sawv cev ntawm lwm tus neeg ("Crypto Exchanges"). Txhua lub platform uas koj tuaj yeem yuav thiab muag cryptocurrency yuav tsum tau tshaj tawm cov cuab yeej cuab tam digital rau koj thiab IRS thaum kawg ntawm txhua xyoo.

Qee zaum koj yuav muaj kev hloov pauv uas tsis yog muag lossis pauv. Piv txwv li, yog tias koj hloov pauv cryptocurrency los ntawm koj lub hnab nyiaj ntawm ib qho Crypto Txauv rau koj lub hnab nyiaj ntawm lwm Crypto Txauv, kev pauv tsis yog muag lossis pauv. Rau hom kev hloov pauv ntawd, ib yam li cov khoom lag luam, qhov qub Crypto Exchange yuav tsum tau muab cov ntaub ntawv muaj txiaj ntsig digital rau Crypto Exchange tshiab. Tsis tas li ntawd, yog tias kev hloov mus rau ib tus as-qhauj tswj hwm los ntawm ib tog neeg uas tsis yog Crypto Exchange (lossis broker), IIJA yuav tsum tau Crypto Exchange qub kom xa rov qab nrog IRS. Nws tau cia siab tias cov kev xa rov qab no yuav suav nrog feem ntau tib cov ntaub ntawv uas tau muab tso rau hauv kev hloov pauv tus broker-rau-tus neeg ua haujlwm.

Rau cov lus ceeb toom yuav tsum, "cov cuab yeej cuab tam digital" yog ib qho digital sawv cev ntawm tus nqi uas tau sau tseg rau ntawm daim ntawv pov thawj cryptographically ruaj ntseg faib los yog lwm yam thev naus laus zis zoo sib xws. Tsis tas li ntawd, IRS tuaj yeem hloov kho qhov kev txhais no.

Qhov no txhais ntawm cov cuab tam digital captures feem ntau cryptocurrencies nrog rau muaj peev xwm suav nrog qee qhov tsis-fungible tokens (NFTs) uas siv blockchain thev naus laus zis los sawv cev ib qho ntawm cov cuab tam zoo li digital artwork.

Ib cheeb tsam ntawm qhov tsis meej yog li cas NFTs yuav raug nqi. Tam sim no, thaum lub lag luam tau txais $ 10,000 lossis ntau dua hauv cov nyiaj ntsuab hauv kev lag luam, qhov kev lag luam yuav tsum tau tshaj tawm qhov kev hloov pauv, suav nrog tus kheej ntawm tus neeg uas tau txais nyiaj ntsuab, rau IRS ntawm Daim Ntawv 8300. IIJA yuav xav kom cov lag luam yuav kho cov cuab tam digital raws li nyiaj ntsuab rau lub hom phiaj ntawm qhov kev qhia yuav tsum tau ua. Qhov no txhais tau hais tias Crypto Exchanges tuav NFTs yuav tsum tau teeb tsa qee tus nqi ntawm cov Cryptocurrencies thiab NFTs uas tau pauv ntawm lub platform. Kev teeb tsa tus nqi ntawm cov cuab yeej cuab tam fungible, zoo li bitcoin, yuav yooj yim dua li kev teeb tsa tus nqi ntawm cov cuab tam uas tsis yog fungible, zoo li NFT.

Cov cai tshaj tawm cov cuab yeej cuab tam digital no yuav siv tau rau cov ntaub ntawv tshaj tawm uas yuav dhau los tom qab Lub Kaum Ob Hlis 31, 2023. Rau Daim Ntawv Qhia 1099-B, qhov no txhais tau hais tias cov kev hloov pauv uas tshwm sim tom qab Lub Ib Hlis 1, 2023 yuav raug tshaj tawm. Txawm hais tias IRS yuav hloov kho Daim Ntawv 1099-B rau cov cuab yeej cuab tam digital, lossis tuaj nrog daim ntawv tshiab, tseem tsis tau pom dua. Daim ntawv 8300 qhia txog kev pauv nyiaj ntsuab yuav suav tias ua raws li cov hnub siv tau zoo tib yam.

Hauv luv luv, yog tias koj muaj, lossis tab tom npaj yuav tau txais, cov cuab tam digital, ntawm no yog qhov xav tau ua ntej kawg ntawm 2022:

• Yog tias koj siv Crypto Exchange, thiab nws tseem tsis tau sau daim ntawv W-9 los ntawm koj (nrhiav koj tus lej cim tus neeg them se), cia siab tias yuav ua li ntawd.
• Cov kev hloov pauv raws li kev tshaj tawm yuav suav nrog tsis tsuas yog muag cryptocurrencies rau fiat txiaj (xws li US nyiaj), tab sis kuj sib pauv cryptocurrencies rau lwm yam cryptocurrencies.
• Ib tus neeg nruab nrab tshaj tawm tsis yog ib txwm muaj cov ntaub ntawv zoo meej, tshwj xeeb tshaj yog thaum nws los txog rau hom kev tshaj tawm tshiab. Yog li, thawj cov ntaub ntawv qhia txog lub voj voog rau cov khoom muaj nqis digital tej zaum yuav muaj teeb meem me ntsis.