美國稅務監管機構國稅局（IRS）重申了其對加密貨幣質押的立場，澄清質押活動產生的獎勵一經收到即應納稅。
The US Internal Revenue Service (IRS) has restated its stance on cryptocurrency staking, clarifying that any rewards generated from such activities are taxable as soon as they are received. In a recent development, the IRS has countered a couple's argument that their staking rewards should not be taxed until they are sold or exchanged for other assets.
美國國稅局（IRS）重申了其對加密貨幣質押的立場，澄清此類活動產生的任何獎勵一經收到即應納稅。在最近的一項進展中，美國國稅局反駁了一對夫婦的論點，即他們的質押獎勵在被出售或交換為其他資產之前不應徵稅。
IRS Confirms Crypto Staking Taxable On ReceiptAccording to a recent Bloomberg report, the Internal Revenue Service (IRS) has reiterated its position that digital asset staking rewards should be taxed as income as soon as they are generated and made available to the recipient. This outcome of the case is expected to have wide-ranging implications for the treatment of staking rewards under US tax laws.The regulator further clarified that staking does not result in the creation of new property, refuting comparisons to farming, manufacturing, or creative works. The IRS’ decision dismisses the argument that staking-generated cryptocurrency should only be taxed upon sale or exchange.The IRS’ stance is regarding an ongoing legal dispute involving Tennessee residents, Joshua Jarrett and Jessica Jarrett. The couple – who staked cryptocurrency on the Tezos (XTZ) network – argued that their staking rewards should not be taxable until they are sold or exchanged for other assets. They contended that their rewards represented “new property,” akin to crops harvested by a farmer or a book written by an author.However, the IRS countered that all rewards generated through staking activities constitute taxable income upon receipt. In its official statement, the agency remarked:
美國國稅局確認加密貨幣質押在收到時應納稅根據彭博社最近的一份報告，美國國稅局（IRS）重申了其立場，即數字資產質押獎勵一旦產生並提供給接收者就應作為收入徵稅。該案的這一結果預計將對美國稅法下的質押獎勵處理產生廣泛影響。美國國稅局的決定駁回了質押產生的加密貨幣僅應在銷售或交換時徵稅的論點。賈勒特（Jessica Jarrett）的持續法律糾紛。這對夫婦在 Tezos (XTZ) 網路上抵押了加密貨幣，他們認為，在出售或交換其他資產之前，他們的抵押獎勵不應納稅。他們聲稱，他們的獎勵代表了“新財產”，類似於農民收穫的農作物或作者寫的書。該機構在官方聲明中表示：
“Revenue Ruling 2023-14 requires taxpayers who receive staking rewards to report the rewards as income at their fair market value upon having the ability to sell, exchange, or otherwise dispose of them.”
“2023-14 年收入裁決要求獲得質押獎勵的納稅人在有能力出售、交換或以其他方式處置獎勵後，按公平市場價值將獎勵報告為收入。”
For the uninitiated, crypto staking is the process of locking up cryptocurrency in a blockchain network to help validate transactions and secure the network, earning rewards in return. It typically involves proof-of-stake (PoS) or similar consensus mechanisms, allowing participants to earn passive income on their holdings.The IRS’ 2023 guidance specifies that block rewards, including those earned through staking, are to be treated as income at the time they are generated. The tax liability for these rewards is based on their fair market value at the time of receipt, making it crucial for taxpayers to track the value of tokens as they are earned.Background On The Tax DisputeThe Jarretts’ legal battle with the IRS began in 2021, when they filed a lawsuit over the taxation of 8,876 XTZ tokens earned as staking rewards in 2019. They argued that these rewards constituted “new property” and should not be taxed until sold or exchanged. Drawing comparisons to farming or manufacturing, the couple asserted that staking rewards should be treated like a farmer’s crops, a manufactured good, or an author’s manuscript – taxable only upon monetization.In response, the IRS offered the couple a $4,000 tax refund, which they declined in hopes of setting a legal precedent for all proof-of-stake blockchain networks. However, the court eventually dismissed the case, ruling it moot due to the refund.In October 2024, the Jarretts filed a second lawsuit, seeking a tax refund of $12,179 for taxes paid in 2020 on approximately 13,000 XTZ tokens earned through staking. They also sought a permanent injunction against the IRS’ current tax treatment of staking rewards. This case is ongoing and may have broader implications for how crypto staking rewards are taxed in the US.
對外行人來說，加密貨幣質押是將加密貨幣鎖定在區塊鏈網路中的過程，以幫助驗證交易並保護網路安全，從而獲得回報。它通常涉及股權證明(PoS) 或類似的共識機制，允許參與者透過其持有的資產賺取被動收入。視為收入它們生成的時間。這些獎勵的納稅義務是基於其收到時的公平市場價值，因此納稅人在獲得代幣時跟踪代幣的價值至關重要。 2019 年作為質押獎勵賺取的8,876 個XTZ 代幣的徵稅提起訴訟。與農業或製造業相比，這對夫婦聲稱，質押獎勵應該像農民的農作物、製成品或作者的手稿一樣對待——只有在貨幣化時才應納稅。夫婦提供了4,000 美元的退稅，他們拒絕了，希望為所有權益證明區塊鏈網路樹立法律先例。然而，法院最終駁回了此案，裁定該案因退款而沒有實際意義。稅金12,179 美元。他們還尋求針對美國國稅局目前對質押獎勵的稅收處理的永久禁令。此案仍在審理中，可能會對美國加密貨幣質押獎勵的徵稅方式產生更廣泛的影響。
