美国国税局澄清锁定账户中数字资产的税收规则

美国国税局表示，即使持有人以后无法使用其资金，在帐户冻结之前收到的加密货币奖励也应在收到当年纳税。

The Internal Revenue Service (IRS) has clarified the tax rules for digital asset rewards received before an account freeze in a memorandum issued in October.

美国国税局 (IRS) 在 10 月份发布的一份备忘录中明确了账户冻结前收到的数字资产奖励的税务规则。

According to the IRS, if a taxpayer receives crypto rewards in an account that is later frozen due to bankruptcy, the rewards are taxable in the year they are received, even if the holder cannot access their funds later on.

根据美国国税局的规定，如果纳税人在后来因破产而被冻结的账户中收到加密货币奖励，则该奖励应在收到当年纳税，即使持有人后来无法使用其资金。

This interpretation is based on Sections 61 and 451 of the Internal Revenue Code, which stipulate that income must be recognized in the year it is received, regardless of later inaccessibility.

这一解释基于《国内税收法》第 61 条和第 451 条，其中规定收入必须在收到当年确认，无论后来是否无法获得。

The IRS memorandum states that if a taxpayer receives digital asset rewards in an account that is frozen before the rewards are credited, the rewards are not taxable until the year they are credited.

美国国税局备忘录规定，如果纳税人在奖励存入之前在被冻结的账户中收到数字资产奖励，则奖励在存入当年之前无需纳税。

However, if the rewards are credited before the account is frozen, they are taxable in the year they are received, even if the taxpayer cannot access them later on.

但是，如果奖励在账户被冻结之前存入，则应在收到当年纳税，即使纳税人以后无法使用它们。

The IRS also clarified that the fair market value of the rewards is determined on the date when the taxpayer first accessed the rewards.

美国国税局还澄清，奖励的公平市场价值是在纳税人首次获得奖励之日确定的。

This ruling is significant as it provides guidance to taxpayers on the taxability of digital asset rewards in the event of platform bankruptcies and account freezes, which have become increasingly common in recent times.

这项裁决意义重大，因为它为纳税人在平台破产和账户冻结等情况下数字资产奖励的应税问题提供了指导，而这种情况近年来变得越来越普遍。