國稅局（IRS）使用1099表格系列來跟踪非就業收入，包括來自加密貨幣的收入。

當一個人通過加密平台賺取收入時，他們可能會收到1099表格，該表格也將通過平台提交給IRS。

The Internal Revenue Service (IRS) uses the 1099 form series to track non-employment income, which includes income from cryptocurrencies. When a person earns income through crypto platforms, they may receive a 1099 form, which is also submitted to the IRS by the platform. In the crypto sector, the most relevant forms are 1099-MISC, 1099-B, and 1099-K. Starting in 2025, the IRS introduced 1099-DA, a new form specifically for digital assets. Each form covers a specific type of income and follows different rules. These forms do not report taxes withheld. They only show how much income was received, not how much tax is due or already paid. It is the taxpayer’s responsibility to calculate and pay the required taxes based on the form’s information.

國稅局（IRS）使用1099表格系列來跟踪非就業收入，其中包括來自加密貨幣的收入。當一個人通過加密平台賺取收入時，他們可能會收到1099表格，該表格也將通過平台提交給IRS。在加密行業中，最相關的形式是1099-MISC，1099-B和1099-K。從2025年開始，美國國稅局（IRS）推出了1099-DA，這是一種專門用於數字資產的新表格。每種表格涵蓋一種特定類型的收入，並遵循不同的規則。這些表格不報告扣除稅款。他們只顯示收入多少，而不是應繳納多少稅款或已支付的稅款。根據表格的信息計算和支付所需稅款是納稅人的責任。

These forms do not report taxes withheld. They only show how much income was received, not how much tax is due or already paid. It is the taxpayer’s responsibility to calculate and pay the required taxes based on the form’s information.

這些表格不報告扣除稅款。他們只顯示收入多少，而不是應繳納多少稅款或已支付的稅款。根據表格的信息計算和支付所需稅款是納稅人的責任。

The 1099-B is used to report capital gains or losses from the sale of crypto assets. It lists proceeds, cost basis, acquisition date, sale date, and the resulting gain or loss, if known. This form functions similarly to what is used for stocks and other traditional assets. In crypto, cost basis data is often missing. When a user transfers crypto between wallets or exchanges, the receiving platform may not know the original purchase price. This creates a reporting gap. For instance, the form might show a sale value of $90,000 but not the $80,000 originally paid.

1099-B用於報告出售加密資產的資本收益或損失。它列出了收益，成本基礎，收購日期，銷售日期以及所得的收益或損失（如果已知）。該表格的作用類似於股票和其他傳統資產的功能。在加密中，通常缺少成本基礎數據。當用戶在錢包或交換之間轉移加密時，接收平台可能不知道原始購買價格。這會產生報告差距。例如，該表格可能顯示出$ 90,000的銷售價值，但最初支付的80,000美元。

If the IRS receives a 1099-B with missing cost basis and the taxpayer fails to report the correct figures, the IRS may assume the entire $90,000 is taxable income. This can trigger a CP2000 letter, which requests clarification or correction. The taxpayer must then provide documentation for the cost basis to support their reported gain. If they cannot do so, they may be assessed additional tax and penalties on the difference.

如果美國國稅局收到1099-b的成本基礎缺少，而納稅人未能報告正確的數字，則國稅局可以認為整個$ 90,000是應稅收入。這可以觸發CP2000字母，該字母要求澄清或更正。然後，納稅人必須為成本依據提供文件以支持其報告的收益。如果他們不能這樣做，則可以評估他們對差異的額外稅收和罰款。

The 1099-K was originally designed for third-party payment processors, like PayPal or Stripe, and applied when users processed more than $20,000 across 200 transactions. After the American Rescue Plan Act, the threshold dropped to $600, regardless of the number of transactions. Some crypto platforms used this form to report large transaction volumes. However, the 1099-K only shows gross proceeds, not the cost basis or net gain. This caused confusion for taxpayers and the IRS. For instance, a $150,000 trade that resulted in just $5,000 profit would still appear as $150,000 in income on the 1099-K.

1099-K最初是為PayPal或Stripe等第三方付款處理器設計的，當用戶在200筆交易中處理超過20,000美元時，應用了。在《美國救援計劃法》之後，無論交易數量多少，門檻都下降到600美元。一些加密平台使用此表格報告大量交易量。但是，1099-K僅顯示總收益，而不是成本基礎或淨收益。這引起了納稅人和國稅局的困惑。例如，一筆15萬美元的交易僅賺取5,000美元的利潤仍將出現在1099-K上的收入為150,000美元。

Due to this reporting style, some users who had gains properly calculated and reported on their tax returns still received letters from the IRS claiming unreported income. This occurred because the 1099-K forms were reporting significantly larger figures, leading to mismatches that triggered correspondence from the IRS. To avoid these complications, Coinbase stopped using 1099-K in 2020 and switched to 1099-MISC to report staking and reward income.

由於這種報告樣式，一些收益適當地計算並報告其納稅申報表的用戶仍然收到IRS聲稱未報告收入的信件。之所以發生這種情況，是因為1099-K形式報告的數字明顯更大，導致不匹配引發了IRS的對應關係。為了避免這些並發症，Coinbase在2020年停止使用1099-K，並改用1099-MISC以報告積分和獎勵收入。

The 1099-MISC is issued when a user receives crypto income that is not employment-related. This includes staking rewards, airdrops, bonuses, and other forms of compensation not tied to capital gains. It is commonly used by platforms like Coinbase and Kraken. If a person earns $600 or more in such income during the tax year, the platform may issue this form. For royalty-type payments, such as content earnings, the threshold is only $10. The form reports the fair market value of the crypto on the day it was received.

當用戶收到與就業無關的加密收入時，發行1099-MISC。這包括放入獎勵，空投，獎金和其他與資本收益相關的薪酬。它通常由Coinbase和Kraken等平台使用。如果一個人在納稅年度中獲得600美元或更多的收入，則該平台可能會發出此表格。對於諸如內容收益之類的特許權使用費付款，門檻僅為10美元。該表格在收到的當天報告了加密貨幣的公平市場價值。

However, the 1099-MISC does not include information about asset sales or gains. If the user later sells or trades the rewarded crypto, those transactions must be reported separately. The 1099-MISC only shows what was received, not what happened to the asset afterward. For instance, if a user stakes ETH and receives an airdrop of LINK, both would be reported on the 1099-MISC, but the transactions are not linked. The cost basis of the LINK airdrop is reported separately if the user later sells it.

但是，1099-MISC不包括有關資產銷售或收益的信息。如果用戶後來出售或交易獎勵的加密貨幣，則必須單獨報告這些交易。 1099-MISC僅顯示收到的內容，而不是此後資產發生的事情。例如，如果用戶將ETH列出並接收鏈接的氣流，則兩者都會在1099-MISC上報告，但交易沒有鏈接。如果用戶後來出售鏈接空調的成本基礎，則單獨報告。

The IRS is rolling out a new form, 1099-DA, specifically for digital assets. It is expected to be used by custodians, exchanges, and brokers to report trades in a manner similar to how stock transactions are reported. This reporting obligation arises from the Infrastructure Investment and Jobs Act of 2021, which

美國國稅局（IRS）推出了一種新表格，即1099-DA，專門針對數字資產。預計將由保管人，交流和經紀人使用它，以類似於報告股票交易的方式報告交易。這項報告義務源於2021年的基礎設施投資和就業法。