NFT 税收完整指南：了解 NFT 税率和报告要求

起初，控制 NFT 税似乎很棘手，但事实并非如此。如果您参与购买或销售 NFT，您将需要了解 NFT 税率及其对您的意义。

Non-fungible tokens (NFTs) have quickly gained popularity in the digital realm, sparking interest among investors, creators, and enthusiasts alike. However, as with any valuable asset, understanding the tax implications of NFTs is crucial to navigate the legal landscape and ensure proper reporting to the Internal Revenue Service (IRS).

不可替代代币（NFT）在数字领域迅速流行，引起了投资者、创作者和爱好者的兴趣。然而，与任何有价值的资产一样，了解 NFT 的税务影响对于了解法律环境并确保向国税局 (IRS) 正确报告至关重要。

In this comprehensive guide, we will delve into the world of NFT taxes, exploring the key aspects that every NFT participant should be aware of. From the IRS classification of NFTs to the different types of NFT income and how they are taxed, this guide will provide you with the essential knowledge to stay compliant and optimize your NFT tax strategy.

在这份综合指南中，我们将深入探讨 NFT 税收的世界，探讨每个 NFT 参与者都应该了解的关键方面。从 IRS 对 NFT 的分类到不同类型的 NFT 收入及其征税方式，本指南将为您提供保持合规性和优化 NFT 税务策略的基本知识。

IRS Guidance on NFTs: Digital Assets and Form 1099-DA

IRS 关于 NFT 的指南：数字资产和 1099-DA 表格

The IRS has categorized NFTs under "digital assets" for tax purposes, aiming to streamline reporting and enhance taxpayer compliance. This classification aligns NFTs with other virtual currencies, such as Bitcoin and Ethereum, in terms of their treatment as property.

出于税收目的，美国国税局 (IRS) 将 NFT 归类为“数字资产”，旨在简化报告并提高纳税人的合规性。这种分类使 NFT 与比特币和以太坊等其他虚拟货币在财产处理方面保持一致。

As part of this effort, brokers dealing in NFTs and other digital assets will be required to report transactions on a new Form 1099-DA, starting in 2025. This form will provide the necessary details on each NFT transaction, including the gross proceeds, acquisition date, and any other relevant information, to facilitate accurate tax calculation by the NFT holder.

作为这项工作的一部分，从 2025 年开始，交易 NFT 和其他数字资产的经纪商将需要在新的 1099-DA 表格上报告交易。该表格将提供每笔 NFT 交易的必要详细信息，包括总收益、收购日期以及任何其他相关信息，以方便 NFT 持有者准确计算税收。

NFT Taxes for Creators: Minting, Selling, and Royalties

针对创作者的 NFT 税：铸造、销售和版税

For NFT creators, the IRS examines several ways in which NFTs can generate income, and each method is generally taxed differently. Here's a closer look:

对于 NFT 创作者来说，美国国税局会检查 NFT 产生收入的几种方式，每种方式通常征税不同。仔细看看：

1. Minting NFTs: When a creator mints (creates) an NFT, it's not considered taxable at that moment. However, any fees they incur during the minting process, such as blockchain "gas fees," may be deductible. The tax liability arises when the NFT is sold, with the sale price (less any costs) being treated as income.

1. 铸造 NFT：当创建者铸造（创建）NFT 时，此时不被视为应纳税。然而，他们在铸造过程中产生的任何费用，例如区块链“汽油费”，都可以扣除。当 NFT 出售时，就会产生纳税义务，销售价格（减去任何成本）被视为收入。

2. Selling NFTs: When creators sell an NFT, the IRS typically treats the income as regular business income, especially if selling NFTs is part of their primary work (e.g., an NFT artist selling their artwork). If it's more of a side project, they may still owe capital gains tax on any profit made, depending on how the activity is classified (hobby vs. business).

2. 出售 NFT：当创作者出售 NFT 时，美国国税局通常将收入视为常规业务收入，特别是如果出售 NFT 是其主要工作的一部分（例如，NFT 艺术家出售其艺术品）。如果这更多的是一个副业项目，他们可能仍然需要对任何利润缴纳资本利得税，具体取决于活动的分类方式（爱好与商业）。

3. Earning royalties on NFTs: For royalties from NFTs, the IRS has yet to issue specific guidance on how they should be taxed. However, based on general tax rules, royalty income from NFTs is likely treated as ordinary income if you're consistently creating or selling NFTs as part of a professional activity, similar to other creative work.

3. 赚取 NFT 特许权使用费：对于 NFT 特许权使用费，美国国税局尚未就如何征税发布具体指导。然而，根据一般税收规则，如果您始终将创建或销售 NFT 作为专业活动的一部分（与其他创意工作类似），那么来自 NFT 的特许权使用费收入可能会被视为普通收入。

For creators who actively engage in selling NFTs, these royalties would usually be included in the total income and reported on tax returns as self-employment income. This treatment follows the tax approach for business income, which is generally subject to both income tax and potentially self-employment tax.

对于积极从事销售 NFT 的创作者来说，这些版税通常会包含在总收入中，并作为自营职业收入在纳税申报表上报告。这种处理遵循营业收入的税收方法，通常需要缴纳所得税和潜在的自营职业税。

On the other hand, if a creator is not regularly engaged in NFT sales but instead receives royalties from a one-off sale, that income might be treated as passive income. Passive income from royalties is typically reported on Form Schedule E (Supplemental Income and Loss) rather than as regular business income.

另一方面，如果创作者不定期从事 NFT 销售，而是通过一次性销售收取版税，那么该收入可能会被视为被动收入。来自特许权使用费的被动收入通常在附表 E（补充收入和损失）中报告，而不是作为常规业务收入。

NFT Taxes for Investors: Short-Term vs. Long-Term Capital Gains

针对投资者的 NFT 税：短期与长期资本收益

When an investor sells an NFT for more than they paid, they need to pay tax on the profit. The tax rate depends on how long they held the NFT. If it was less than a year, it's a "short-term" gain, taxed like regular income (from 10% to 37%). If held longer than a year, it's "long-term" and taxed between 0% and 20%, depending on income.

当投资者以高于其支付价格的价格出售 NFT 时，他们需要对利润纳税。税率取决于他们持有 NFT 的时间。如果少于一年，则属于“短期”收益，与常规收入一样征税（从 10% 到 37%）。如果持有时间超过一年，则为“长期”，税率为 0% 至 20%，具体取决于收入。

In case the NFT is a "collectible," like some rare art or trading cards, the tax rate can go as high as 28% for long-term gains.

如果 NFT 是一种“收藏品”，比如一些稀有艺术品或交易卡，那么长期收益的税率可能高达 28%。

Sales Tax When Buying NFTs: State Thresholds and Economic Activity

购买 NFT 时的销售税：国家门槛和经济活动

When you buy NFTs, sales tax can come into play, but it depends on where you live. Some states, like Washington and Michigan, have rules that apply sales tax to NFT sales. If a creator sells NFTs as a business and meets certain thresholds – like selling more than $100,000 or completing over 200 transactions in a year – they usually must collect sales tax from buyers.

当您购买 NFT 时，可能需要缴纳销售税，但这取决于您居住的地方。华盛顿州和密歇根州等一些州制定了对 NFT 销售征收销售税的规定。如果创作者将 NFT 作为一项业务出售并达到一定的门槛（例如出售超过 10 万美元或一年内完成超过 200 笔交易），他们通常必须向买家征收销售税。

Most states enforce this rule based on a 2018 Supreme Court ruling, meaning businesses don’t need a physical presence in a state to owe sales tax if they meet economic activity thresholds.

大多数州根据 2018 年最高法院的裁决执行这一规则，这意味着企业如果达到经济活动门槛，则无需在该州有实体存在即可缴纳销售税。

However, buyers typically don’t have to worry about sales tax directly; sellers or platforms like OpenSea should handle it if applicable. As of now, platforms like OpenSea and Rarible don’t track buyer locations, which complicates compliance efforts.

然而，买家通常不必直接担心销售税；如果适用，卖家或 OpenSea 等平台应处理。截至目前，OpenSea 和 Rarible 等平台不跟踪买家位置，这使合规工作变得复杂。

But remember, not all states treat NFTs the same. For example, Michigan does not tax NFTs that represent purely

但请记住，并非所有国家都一视同仁地对待 NFT。例如，密歇根州不对纯粹代表的 NFT 征税