国税局（IRS）使用1099表格系列来跟踪非就业收入，包括来自加密货币的收入。

当一个人通过加密平台赚取收入时，他们可能会收到1099表格，该表格也将通过平台提交给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.

国税局（IRS）使用1099表格系列来跟踪非就业收入，其中包括来自加密货币的收入。当一个人通过加密平台赚取收入时，他们可能会收到1099表格，该表格也将通过平台提交给IRS。在加密行业中，最相关的形式是1099-MISC，1099-B和1099-K。从2025年开始，美国国税局（IRS）推出了1099-DA，这是一种专门用于数字资产的新表格。每种表格涵盖一种特定类型的收入，并遵循不同的规则。这些表格不报告扣除税款。他们只显示收入多少，而不是应缴纳多少税款或已支付的税款。根据表格的信息计算和支付所需税款是纳税人的责任。

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.

这些表格不报告扣除税款。他们只显示收入多少，而不是应缴纳多少税款或已支付的税款。根据表格的信息计算和支付所需税款是纳税人的责任。

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用于报告出售加密资产的资本收益或损失。它列出了收益，成本基础，收购日期，销售日期以及所得的收益或损失（如果已知）。该表格的作用类似于股票和其他传统资产的功能。在加密中，通常缺少成本基础数据。当用户在钱包或交换之间转移加密时，接收平台可能不知道原始购买价格。这会产生报告差距。例如，该表格可能显示出$ 90,000的销售价值，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.

如果美国国税局收到1099-b的成本基础缺少，而纳税人未能报告正确的数字，则国税局可以认为整个$ 90,000是应税收入。这可以触发CP2000字母，该字母要求澄清或更正。然后，纳税人必须为成本依据提供文件以支持其报告的收益。如果他们不能这样做，则可以评估他们对差异的额外税收和罚款。

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最初是为PayPal或Stripe等第三方付款处理器设计的，当用户在200笔交易中处理超过20,000美元时，应用了。在《美国救援计划法》之后，无论交易数量多少，门槛都下降到600美元。一些加密平台使用此表格报告大量交易量。但是，1099-K仅显示总收益，而不是成本基础或净收益。这引起了纳税人和国税局的困惑。例如，一笔15万美元的交易仅赚取5,000美元的利润仍将出现在1099-K上的收入为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.

由于这种报告样式，一些收益适当地计算并报告其纳税申报表的用户仍然收到IRS声称未报告收入的信件。之所以发生这种情况，是因为1099-K形式报告的数字明显更大，导致不匹配引发了IRS的对应关系。为了避免这些并发症，Coinbase在2020年停止使用1099-K，并改用1099-MISC以报告积分和奖励收入。

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.

当用户收到与就业无关的加密收入时，发行1099-MISC。这包括放入奖励，空投，奖金和其他与资本收益相关的薪酬。它通常由Coinbase和Kraken等平台使用。如果一个人在纳税年度中获得600美元或更多的收入，则该平台可能会发出此表格。对于诸如内容收益之类的特许权使用费付款，门槛仅为10美元。该表格在收到的当天报告了加密货币的公平市场价值。

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不包括有关资产销售或收益的信息。如果用户后来出售或交易奖励的加密货币，则必须单独报告这些交易。 1099-MISC仅显示收到的内容，而不是此后资产发生的事情。例如，如果用户将ETH列出并接收链接的气流，则两者都会在1099-MISC上报告，但交易没有链接。如果用户后来出售链接空调的成本基础，则单独报告。

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

美国国税局（IRS）推出了一种新表格，即1099-DA，专门针对数字资产。预计将由保管人，交流和经纪人使用它，以类似于报告股票交易的方式报告交易。这项报告义务源于2021年的基础设施投资和就业法。