NFT 稅務完整指南：了解 NFT 稅率和報告要求

起初，控制 NFT 稅似乎很棘手，但事實並非如此。如果您參與購買或銷售 NFT，您將需要了解 NFT 稅率及其對您的意義。

Non-fungible tokens (NFTs) have quickly gained popularity in the digital realm, sparking interest among investors, creators, and enthusiasts alike. However, as with any valuable asset, understanding the tax implications of NFTs is crucial to navigate the legal landscape and ensure proper reporting to the Internal Revenue Service (IRS).

不可替代代幣（NFT）在數位領域迅速流行，引起了投資者、創作者和愛好者的興趣。然而，與任何有價值的資產一樣，了解 NFT 的稅務影響對於了解法律環境並確保向國稅局 (IRS) 正確報告至關重要。

In this comprehensive guide, we will delve into the world of NFT taxes, exploring the key aspects that every NFT participant should be aware of. From the IRS classification of NFTs to the different types of NFT income and how they are taxed, this guide will provide you with the essential knowledge to stay compliant and optimize your NFT tax strategy.

在這份綜合指南中，我們將深入探討 NFT 稅收的世界，探討每個 NFT 參與者都應該了解的關鍵面向。從 IRS 對 NFT 的分類到不同類型的 NFT 收入及其徵稅方式，本指南將為您提供保持合規性和優化 NFT 稅務策略的基本知識。

IRS Guidance on NFTs: Digital Assets and Form 1099-DA

IRS 關於 NFT 的指南：數位資產和 1099-DA 表格

The IRS has categorized NFTs under "digital assets" for tax purposes, aiming to streamline reporting and enhance taxpayer compliance. This classification aligns NFTs with other virtual currencies, such as Bitcoin and Ethereum, in terms of their treatment as property.

出於稅收目的，美國國稅局 (IRS) 將 NFT 歸類為“數位資產”，旨在簡化報告並提高納稅人的合規性。這種分類使 NFT 與比特幣和以太坊等其他虛擬貨幣在財產處理方面保持一致。

As part of this effort, brokers dealing in NFTs and other digital assets will be required to report transactions on a new Form 1099-DA, starting in 2025. This form will provide the necessary details on each NFT transaction, including the gross proceeds, acquisition date, and any other relevant information, to facilitate accurate tax calculation by the NFT holder.

作為這項工作的一部分，從2025 年開始，交易NFT 和其他數位資產的經紀商將需要在新的1099-DA 表格上報告交易。 、收購日期以及任何其他相關信息，以方便 NFT 持有者準確計算稅收。

NFT Taxes for Creators: Minting, Selling, and Royalties

針對創作者的 NFT 稅：鑄造、銷售和版稅

For NFT creators, the IRS examines several ways in which NFTs can generate income, and each method is generally taxed differently. Here's a closer look:

對於 NFT 創作者來說，美國國稅局會檢查 NFT 產生收入的幾種方式，每種方式通常徵稅不同。仔細看看：

1. Minting NFTs: When a creator mints (creates) an NFT, it's not considered taxable at that moment. However, any fees they incur during the minting process, such as blockchain "gas fees," may be deductible. The tax liability arises when the NFT is sold, with the sale price (less any costs) being treated as income.

1. 鑄造 NFT：當創建者鑄造（創建）NFT 時，此時不被視為應納稅。然而，他們在鑄造過程中產生的任何費用，例如區塊鏈“汽油費”，都可以扣除。當 NFT 出售時，就會產生稅務義務，銷售價格（減去任何成本）被視為收入。

2. Selling NFTs: When creators sell an NFT, the IRS typically treats the income as regular business income, especially if selling NFTs is part of their primary work (e.g., an NFT artist selling their artwork). If it's more of a side project, they may still owe capital gains tax on any profit made, depending on how the activity is classified (hobby vs. business).

2. 出售 NFT：當創作者出售 NFT 時，美國國稅局通常將收入視為常規業務收入，特別是如果出售 NFT 是其主要工作的一部分（例如，NFT 藝術家出售其藝術品）。如果這更多的是一個副業項目，他們可能仍然需要對任何利潤繳納資本利得稅，這取決於活動的分類方式（愛好與商業）。

3. Earning royalties on NFTs: For royalties from NFTs, the IRS has yet to issue specific guidance on how they should be taxed. However, based on general tax rules, royalty income from NFTs is likely treated as ordinary income if you're consistently creating or selling NFTs as part of a professional activity, similar to other creative work.

3. 賺取 NFT 特許權使用費：對於 NFT 特許權使用費，美國國稅局尚未就如何徵稅發布具體指導。然而，根據一般稅收規則，如果您始終將創建或銷售 NFT 作為專業活動的一部分（與其他創意工作類似），那麼來自 NFT 的特許權使用費收入可能會被視為普通收入。

For creators who actively engage in selling NFTs, these royalties would usually be included in the total income and reported on tax returns as self-employment income. This treatment follows the tax approach for business income, which is generally subject to both income tax and potentially self-employment tax.

對於積極從事銷售 NFT 的創作者來說，這些版稅通常包含在總收入中，並作為自營職業收入在報稅表上報告。這種處理遵循營業收入的稅收方法，通常需要繳納所得稅和潛在的自營職業稅。

On the other hand, if a creator is not regularly engaged in NFT sales but instead receives royalties from a one-off sale, that income might be treated as passive income. Passive income from royalties is typically reported on Form Schedule E (Supplemental Income and Loss) rather than as regular business income.

另一方面，如果創作者不定期從事 NFT 銷售，而是透過一次性銷售收取版稅，那麼該收入可能會被視為被動收入。來自特許權使用費的被動收入通常在附表 E（補充收入和損失）中報告，而不是作為常規業務收入。

NFT Taxes for Investors: Short-Term vs. Long-Term Capital Gains

針對投資者的 NFT 稅：短期與長期資本利得

When an investor sells an NFT for more than they paid, they need to pay tax on the profit. The tax rate depends on how long they held the NFT. If it was less than a year, it's a "short-term" gain, taxed like regular income (from 10% to 37%). If held longer than a year, it's "long-term" and taxed between 0% and 20%, depending on income.

當投資者以高於其支付價格的價格出售 NFT 時，他們需要對利潤納稅。稅率取決於他們持有 NFT 的時間。如果少於一年，則屬於「短期」收益，與常規收入一樣徵稅（從 10% 到 37%）。如果持有時間超過一年，則為“長期”，稅率為 0% 至 20%，具體取決於收入。

In case the NFT is a "collectible," like some rare art or trading cards, the tax rate can go as high as 28% for long-term gains.

如果 NFT 是一種“收藏品”，例如一些稀有藝術品或交易卡，那麼長期收益的稅率可能高達 28%。

Sales Tax When Buying NFTs: State Thresholds and Economic Activity

購買 NFT 時的銷售稅：國家門檻與經濟活動

When you buy NFTs, sales tax can come into play, but it depends on where you live. Some states, like Washington and Michigan, have rules that apply sales tax to NFT sales. If a creator sells NFTs as a business and meets certain thresholds – like selling more than $100,000 or completing over 200 transactions in a year – they usually must collect sales tax from buyers.

當您購買 NFT 時，可能需要繳納銷售稅，但這取決於您居住的地方。華盛頓州和密西根州等一些州制定了對 NFT 銷售徵收銷售稅的規定。如果創作者將 NFT 作為一項業務出售並達到一定的門檻（例如出售超過 10 萬美元或一年內完成超過 200 筆交易），他們通常必須向買家徵收銷售稅。

Most states enforce this rule based on a 2018 Supreme Court ruling, meaning businesses don’t need a physical presence in a state to owe sales tax if they meet economic activity thresholds.

大多數州根據 2018 年最高法院的裁決執行這項規則，這意味著企業如果達到經濟活動門檻，則無需在該州有實體存在即可繳納銷售稅。

However, buyers typically don’t have to worry about sales tax directly; sellers or platforms like OpenSea should handle it if applicable. As of now, platforms like OpenSea and Rarible don’t track buyer locations, which complicates compliance efforts.

然而，買家通常不必直接擔心銷售稅；如適用，賣家或 OpenSea 等平台應處理。截至目前，OpenSea 和 Rarible 等平台不追蹤買家位置，這使得合規工作變得複雜。

But remember, not all states treat NFTs the same. For example, Michigan does not tax NFTs that represent purely

但請記住，並非所有國家都一視同仁地對待 NFT。例如，密西根州不對純粹代表的 NFT 徵稅