加密貨幣交易可能感覺就像是野外西部，但到了稅收季節，IRS規則仍然適用

加密貨幣交易可能在一年中的大部分時間裡感覺就像是野外西部地區，但是到了稅收季節，IRS的規定仍然適用。

NewsNation) - Cryptocurrency trading might feel like the Wild West for much of the year, but come tax season, several IRS rules still apply.

新聞新聞） - 加密貨幣交易可能會在一年中的大部分時間內感覺像野生西部，但是到了稅收季節，IRS的規則仍然適用。

The IRS treats cryptocurrencies like bitcoin as property, similar to stocks, bonds or gold. That means if you sold crypto during the year, you’ll need to report it on your tax return as a capital gain or loss.

美國國稅局將像比特幣這樣的加密貨幣視為財產，類似於股票，債券或黃金。這意味著，如果您在這一年中出售加密貨幣，則需要將其報告為資本收益或損失。

Depending on how long you held the crypto before selling, you’ll owe short-term or long-term capital gains tax on any profit. If you’re just holding crypto, and don’t sell it, you won’t owe taxes on unrealized gains.

根據您在銷售之前持有加密貨幣的時間，您將對任何利潤繳納短期或長期資本利得稅。如果您只是持有加密貨幣，並且不要出售它，那麼您就不會對未實現的收益徵稅。

However, capital gains tax isn’t the only thing to consider, as crypto transactions can also trigger ordinary income tax if you receive crypto as payment for work.

但是，資本利得稅並不是唯一要考慮的事情，因為如果您收到加密貨幣作為工作付款，加密交易也會觸發普通所得稅。

Here’s what to know about cryptocurrency and your taxes.

這是有關加密貨幣和您的稅收的知識。

Do I have to pay taxes on crypto?

我必須在加密貨幣上繳稅嗎？

Maybe. It all depends on how you used your crypto. Certain transactions trigger taxable events, while others don’t.

或許。這完全取決於您如何使用加密貨幣。某些交易觸發應稅事件，而其他交易則沒有。

If you sold crypto, any gains or losses will typically impact your taxes, just like other investments taxed by the IRS. Spending crypto, like using bitcoin to buy a car, also creates a taxable event.

如果您出售了加密貨幣，那麼任何損益通常都會影響您的稅款，就像國稅局徵稅一樣。花加密貨幣（例如使用比特幣購買汽車）也會產生應稅活動。

On the other hand, simply buying crypto with cash and holding it in a wallet isn’t taxable. Neither is transferring crypto between wallets you own.

另一方面，簡單地用現金購買加密貨幣並將其放在錢包裡不應徵稅。在您擁有的錢包之間都不將加密貨幣轉移。

Here are a few examples of what is and isn’t taxable, according to Coinbase, the largest U.S.-based crypto exchange:

根據美國最大的加密貨幣交易所Coinbase的說法，以下是什麼是和不應納稅的例子：

Not taxable

不應稅

Taxable

應稅

How is crypto taxed?

加密貨幣如何徵稅？

Crypto can be taxed as capital gains or ordinary income. It depends on how you acquired it and how long you held onto it.

加密可以作為資本收益或普通收入徵稅。這取決於您如何獲得它以及您持續了多長時間。

Taxed as capital gains

徵稅作為資本收益

Let’s say you buy bitcoin. It goes up in value, then you sell it for a profit. You have to pay capital gains tax on the money you make, just like you would selling a stock for a profit.

假設您購買比特幣。它的價值上升，然後出售它以獲利。您必須對賺錢的資金繳納資本利得稅，就像您將出售股票以獲利一樣。

It’s worth noting: Capital gains tax on cryptocurrency applies even if you don’t convert it to dollars.

值得注意的是：即使您不將其轉換為美元，對加密貨幣的資本利得也適用。

The tax rate depends on how long you hold it before selling. If you own cryptocurrency for a year or less, you’ll pay short-term capital gains tax. If you sell your cryptocurrency after more than a year, you’ll pay long-term capital gains tax, which tends to be a better rate.

稅率取決於您在出售之前持有的時間。如果您擁有一年或更短的加密貨幣，則將繳納短期資本利得稅。如果您在一年多以後出售加密貨幣，那麼您將繳納長期資本利得稅，這往往會更高。

If you sell your cryptocurrency for a loss, then you may be able to deduct that loss on your taxes, which could lower your overall bill.

如果您出售加密貨幣損失，那麼您可能會扣除稅收的損失，這可能會降低您的整體賬單。

There are a couple of other scenarios where your cryptocurrency could be taxed as a capital gain:

在其他幾種情況下，您的加密貨幣可以作為資本收益徵稅：

Taxed as income

徵稅為收入

In some scenarios, crypto gets taxed as income, not as a capital gain.

在某些情況下，加密貨幣被徵稅為收入，而不是資本收益。

The most obvious example is if you are paid in crypto. In that case, your crypto would be taxed as compensation according to your income tax bracket.

最明顯的例子是您是否在加密貨幣中付款。在這種情況下，您的加密貨幣將根據您的所得稅範圍徵稅。

While it may not be a traditional paycheck, you are responsible for reporting any crypto income to the IRS.

雖然它可能不是傳統的薪水，但您有責任向國稅局報告任何加密收入。

The crypto you receive through mining is also subject to income taxes, according to Coinbase.

根據Coinbase的說法，您通過採礦收到的加密貨幣也應繳納所得稅。

How much will I owe in crypto taxes?

我將欠加密稅多少？

If you earn crypto through your job, it will be taxed as ordinary income. The rate depends on your federal income tax bracket — the higher the income, the higher the tax rate.

如果您通過工作獲得加密貨幣，則將徵稅為普通收入。利率取決於您的聯邦所得稅範圍 - 收入越高，稅率越高。

Currently, tax rates are separated into seven different levels: 10%, 12%, 22%, 24%, 32%, 35% and 37%. When your income reaches a higher tax bracket, you don’t pay the higher rate on your entire income. Instead, only the portion of income in that tax bracket is taxed at the higher rate.

目前，稅率分為七個不同的水平：10％，12％，22％，24％，32％，35％和37％。當您的收入達到較高的稅率時，您就不會支付更高的全部收入利率。取而代之的是，只有該稅率的部分收入以較高的稅率徵稅。

Your filing status also determines what rate your income gets taxed at.

您的申請狀態還決定了您的收入稅率。

Capital gains and losses

資本收益和損失

If you sell your crypto for more than you paid for it after less than a year, then it gets taxed as a short-term capital gain. If you sell for a profit after holding for more than a year, then it’s taxed at a lower rate as a long-term capital gain.

如果您以不到一年的價格出售加密貨幣的價格超過了您付出的費用，則將其作為短期資本收益徵稅。如果您在持有超過一年後賣出利潤，那麼它將以較低的利率作為長期資本收益徵稅。

Remember, capital gains tax only applies when you’ve sold your crypto. You won’t pay taxes on any unrealized gains if the value has gone up but you haven’t sold the asset.

請記住，僅當您出售加密貨幣時，資本利得稅才適用。如果價值上升，您不會為任何未實現的收益繳稅，但您尚未出售資產。

TurboTax has a crypto tax calculator you can use to estimate your capital gains/losses.

TurboTax具有一個加密稅計算器，您可以用來估計您的資本收益/損失。

If you received your crypto from mining, the IRS considers it taxable income at the “fair market value” on the day you received it. That fair market value is what you would use to calculate any future gains or losses when you sell it later on.

如果您從採礦中收到加密貨幣，IRS將在收到的當天以“公平市場價值”為應稅收入。當您以後出售時，您將使用該公平的市場價值來計算未來的收益或虧損。