NFT：稅收邊界不確定的數位狂野西部

不可替代代幣（NFT）在投資界引起了極大關注，2022 年銷售額將達到263 億美元。然而，美國國稅局（IRS）尚未就NFT 稅收提供明確的指導，這給投資者和創作者帶來了不確定性。本文概述了與NFT 相關的六個關鍵稅務問題，包括納稅義務的時間表、加密貨幣交易的潛在影響、特許權使用費和收入的徵稅、作為禮物收到的NFT 的處理、稅務報表的缺失以及潛在的風險。銷售稅。

NFTs: A Brave New Frontier with Unresolved Tax Implications

NFT：一個尚未解決稅收影響的勇敢新領域

In the realm of digital investments, NFTs (non-fungible tokens) have taken the investment world by storm. But beneath the hype and high-profile sales, a cloud of tax uncertainty looms, raising questions that need to be addressed for investors and creators alike.

在數位投資領域，NFT（不可取代代幣）席捲了投資界。但在大肆宣傳和高調銷售的背後，稅務不確定性的陰雲籠罩著，引發了投資者和創作者都需要解決的問題。

Do You Owe Taxes on NFTs Before They Sell?

NFT 在出售前需要繳稅嗎？

Hold your breath, tax-conscious folks! You can breathe a sigh of relief until that NFT actually changes hands. Just like the creator of a painting, you don't owe taxes until the sale. Once it's sold, your revenue pops into existence, and so do your tax obligations.

屏住呼吸，有稅務意識的人們！直到 NFT 真正易手之前，你才可以鬆一口氣。就像一幅畫的創作者一樣，在出售之前你不需要繳稅。一旦出售，您的收入就會隨之產生，您的稅務義務也會隨之產生。

For NFT traders, the taxman comes knocking only when you sell for a profit. As long as you're holding onto your NFT, you can bask in your unrealized gains, tax-free.

對於 NFT 交易者來說，只有當你出售獲利時，稅務人員才會來敲門。只要您持有 NFT，您就可以免稅享受未實現的收益。

But Wait, There's More: NFTs as Collectibles or Capital Assets?

但等等，還有更多：NFT 作為收藏品還是資本資產？

Here's where it gets interesting. The IRS has hinted at the possibility of treating some NFTs as collectibles while others enjoy the favorable capital gains tax rates. The key, says Christopher Rogers of Capital Fund Law Group, lies in the asset underlying the NFT. If it's an art piece, it's a collectible. Otherwise, it's a capital asset.

這就是有趣的地方。美國國稅局暗示，有可能將一些 NFT 視為收藏品，而其他 NFT 則享受優惠的資本利得稅率。 Capital Fund Law Group 的 Christopher Rogers 表示，關鍵在於 NFT 的基礎資產。如果它是一件藝術品，那麼它就是一個收藏品。否則，它就是資本資產。

Why does it matter? Collectibles face tax rates as high as 28%, while capital gains are generally more forgiving for individuals. The silver lining? You can offset losses against gains, up to $3,000 annually.

為什麼這有關係？收藏品面臨高達 28% 的稅率，而資本利得對個人來說通常更寬鬆。一線希望？您可以用收益抵銷損失，每年最高可達 3,000 美元。

NFT Buyers: Beware of Crypto-induced Tax Liabilities

NFT 買家：謹防加密貨幣引發的稅務責任

If you're using Ethereum to buy NFTs, watch your step! Crypto transactions can trigger their own tax issues. Spending your Ethereum on NFTs worth more than your cost basis? You just created a taxable event. These IRS rules can bite you any time you exchange crypto for goods or services.

如果您使用以太幣購買 NFT，請小心！加密貨幣交易可能會引發其自身的稅務問題。將以太坊花在 NFT 上的價值超過您的成本基礎？您剛剛建立了一個應稅事件。每當您用加密貨幣交換商品或服務時，這些國稅局規則都會對您造成影響。

NFT Royalties and Income: Uncle Sam Wants His Cut

NFT 版稅與收入：山姆大叔想分一杯羹

Some NFTs come with built-in "smart contracts" that reward the original creator with royalties on every subsequent sale. Those royalties? They're taxable income, just like any other.

一些 NFT 帶有內建的“智能合約”，在後續的每次銷售中都會向原創者獎勵版稅。那些版稅？與其他收入一樣，它們也是應稅收入。

And newer types of NFTs might represent ownership in an asset, generating income over time. Again, Rogers warns, you'll owe taxes on that too, at ordinary income rates.

新型 NFT 可能代表資產的所有權，隨著時間的推移產生收入。羅傑斯再次警告說，按照普通收入水平，你也將欠稅。

IRS Rules on Gifted NFTs: A Murky Landscape

美國國稅局 (IRS) 對天才 NFT 的規定：一片黑暗的景象

What happens when someone bestows an NFT upon you? The IRS isn't exactly forthcoming. PepsiCo's free NFT giveaway left recipients wondering about potential tax implications. Could it be a dividend or an interest payment in disguise? The experts are stumped.

當有人將 NFT 授予你時會發生什麼？國稅局並沒有完全透露。百事公司的免費 NFT 贈品讓接受者對潛在的稅務影響感到好奇。會不會是變相的股息或利息？專家們都被難住了。

PepsiCo's shrugging response? Seek professional tax advice. But even the experts recommend caution, as IRS rules remain hazy.

百事可樂聳聳肩的回應？尋求專業稅務建議。但即使是專家也建議謹慎行事，因為國稅局的規定仍然模糊。

No 1099 Form? No Excuse for Tax Evasion

沒有 1099 表格？逃稅沒有藉口

Don't let the absence of a Form 1099 lull you into a false sense of security. If you're turning a profit from NFT trading, you owe taxes, period. Use Form 8949 to report your NFT sales, just like you would for any cryptocurrency transactions.

不要因為缺少 1099 表格而產生錯誤的安全感。如果你從 NFT 交易中獲利，你就欠稅，就這樣。使用表格 8949 報告您的 NFT 銷售額，就像任何加密貨幣交易一樣。

Sales Taxes on NFTs: A Looming Threat

NFT 銷售稅：迫在眉睫的威脅

States are starting to scrutinize NFTs as potential sales tax targets. Washington, Pennsylvania, and Puerto Rico have already tested the waters, opening the door to taxes on digital art. More states are likely to follow suit, offering clearer guidance and enforcing NFT sales taxes.

各州開始將 NFT 作為潛在的銷售稅目標進行審查。華盛頓、賓州和波多黎各已經試水，打開了對數位藝術徵稅的大門。更多州可能會效仿，提供更明確的指導並強制執行 NFT 銷售稅。

The Bottom Line: Stay Vigilant

底線：保持警惕

Even with the IRS's silence on certain NFT-related matters, it's crucial to stay abreast of evolving rules and ensure compliance. The NFT market is a dynamic one, and so too are its tax implications. By staying informed and consulting with qualified professionals, you can navigate this uncharted territory with confidence and avoid any unwanted tax surprises.

儘管 IRS 對某些 NFT 相關問題保持沉默，但了解不斷變化的規則並確保合規性至關重要。 NFT 市場是一個動態市場，其稅務影響也是如此。透過隨時了解情況並諮詢合格的專業人士，您可以自信地探索這個未知領域，並避免任何不必要的稅務意外。