美國國稅局 (IRS) 推出新的加密貨幣稅表 1099-DA

美國國稅局 (IRS) 發布了 1099-DA 表格草案，旨在追蹤和報告加密貨幣交易。該措施旨在簡化數位資產的稅務報告。該表格面向經紀商，可捕獲代幣代碼、錢包地址和交易信息等詳細信息，從而促進與加密貨幣交易相關的納稅義務的評估。

Internal Revenue Service Unveils New Draft Tax Form for Cryptocurrency Transactions

美國國稅局公佈新的加密貨幣交易稅表草案

Washington, D.C. - The United States Internal Revenue Service (IRS) has released an early draft of Form 1099-DA, a new tax form specifically designed for reporting cryptocurrency transactions. This form represents a significant step in the IRS's ongoing efforts to streamline tax reporting for digital assets and facilitate compliance with federal tax regulations.

華盛頓特區 - 美國國稅局 (IRS) 發布了 1099-DA 表格的早期草案，這是一種專門用於報告加密貨幣交易的新稅表。該表格代表了美國國稅局在簡化數位資產稅務報告和促進聯邦稅務法規合規方面的持續努力中邁出的重要一步。

The 1099-DA form is intended to capture taxable gains or losses resulting from the disposition of digital assets, including cryptocurrencies like Bitcoin and Ethereum. It includes detailed fields for recording specific token codes, wallet addresses, and transaction details on the blockchain. This comprehensive approach ensures that tax authorities have the necessary information to accurately assess tax liabilities.

1099-DA 表格旨在記錄因處置數位資產（包括比特幣和以太幣等加密貨幣）而產生的應稅收益或損失。它包括用於在區塊鏈上記錄特定代幣代碼、錢包地址和交易詳細資訊的詳細欄位。這種綜合方法可確保稅務機關擁有準確評估納稅義務所需的資訊。

The 1099-DA form is structured similarly to the existing Form 1099-B, which is used to report sales of stocks and bonds. However, it has been adapted to accommodate the unique characteristics of digital currencies. Brokers, such as cryptocurrency exchanges and platforms, will be responsible for reporting proceeds and, in certain cases, basis information from digital asset disposals.

1099-DA 表格的結構與現有的 1099-B 表格類似，用於報告股票和債券的銷售情況。然而，它已經過調整以適應數位貨幣的獨特特徵。加密貨幣交易所和平台等經紀人將負責報告收益，並在某些情況下負責報告數位資產處置的基礎資訊。

The form features several checkboxes that allow brokers to self-identify their role in the transaction, including kiosk operators, digital asset payment processors, hosted wallet providers, and others. This classification is critical for the IRS to differentiate between the various types of participants in the digital asset market, as different reporting requirements may apply.

該表格具有多個複選框，允許經紀人自我識別其在交易中的角色，包括自助服務終端運營商、數位資產支付處理商、託管錢包提供者等。這種分類對於美國國稅局區分數位資產市場中各種類型的參與者至關重要，因為可能適用不同的報告要求。

The publication of the draft form has sparked discussions among cryptocurrency businesses and tax professionals. The final regulations will determine the specific types of digital asset brokers required to comply with the reporting mandates, a matter of particular interest to industry stakeholders.

表格草案的發布引發了加密貨幣企業和稅務專業人士的討論。最終法規將確定需要遵守報告要求的具體類型的數位資產經紀人，這是行業利益相關者特別感興趣的問題。

The IRS is currently seeking public feedback on the draft form, which is available for review and comment until August 8, 2023. Industry experts anticipate that the final version of the 1099-DA form will be released in 2024, providing ample time for businesses to adapt their systems and ensure compliance.

美國國稅局目前正在就該表格草案徵求公眾反饋，該表格的審查和評論截止時間為2023 年8 月8 日。時間調整他們的系統並確保合規性。