美国税务监管机构国税局（IRS）重申了其对加密货币质押的立场，澄清质押活动产生的奖励一经收到即应纳税。
The US Internal Revenue Service (IRS) has restated its stance on cryptocurrency staking, clarifying that any rewards generated from such activities are taxable as soon as they are received. In a recent development, the IRS has countered a couple's argument that their staking rewards should not be taxed until they are sold or exchanged for other assets.
美国国税局（IRS）重申了其对加密货币质押的立场，澄清此类活动产生的任何奖励一经收到即应纳税。在最近的一项进展中，美国国税局反驳了一对夫妇的论点，即他们的质押奖励在出售或交换为其他资产之前不应征税。
IRS Confirms Crypto Staking Taxable On ReceiptAccording to a recent Bloomberg report, the Internal Revenue Service (IRS) has reiterated its position that digital asset staking rewards should be taxed as income as soon as they are generated and made available to the recipient. This outcome of the case is expected to have wide-ranging implications for the treatment of staking rewards under US tax laws.The regulator further clarified that staking does not result in the creation of new property, refuting comparisons to farming, manufacturing, or creative works. The IRS’ decision dismisses the argument that staking-generated cryptocurrency should only be taxed upon sale or exchange.The IRS’ stance is regarding an ongoing legal dispute involving Tennessee residents, Joshua Jarrett and Jessica Jarrett. The couple – who staked cryptocurrency on the Tezos (XTZ) network – argued that their staking rewards should not be taxable until they are sold or exchanged for other assets. They contended that their rewards represented “new property,” akin to crops harvested by a farmer or a book written by an author.However, the IRS countered that all rewards generated through staking activities constitute taxable income upon receipt. In its official statement, the agency remarked:
美国国税局确认加密货币质押在收到时应纳税根据彭博社最近的一份报告，美国国税局（IRS）重申了其立场，即数字资产质押奖励一旦产生并提供给接收者就应作为收入征税。该案的这一结果预计将对美国税法下的质押奖励处理产生广泛影响。监管机构进一步澄清，质押不会导致新财产的创造，反驳了与农业、制造业或创意作品的比较。美国国税局的决定驳回了“质押产生的加密货币仅应在销售或交换时征税”的论点。美国国税局的立场是针对涉及田纳西州居民约书亚·贾勒特（Joshua Jarrett）和杰西卡·贾勒特（Jessica Jarrett）的持续法律纠纷。这对夫妇在 Tezos (XTZ) 网络上抵押了加密货币，他们认为，在出售或交换其他资产之前，他们的抵押奖励不应纳税。他们声称，他们的奖励代表了“新财产”，类似于农民收获的农作物或作者写的书。然而，美国国税局反驳说，所有通过质押活动产生的奖励在收到时均构成应税收入。该机构在其官方声明中表示：
“Revenue Ruling 2023-14 requires taxpayers who receive staking rewards to report the rewards as income at their fair market value upon having the ability to sell, exchange, or otherwise dispose of them.”
“2023-14 年收入裁决要求获得质押奖励的纳税人在有能力出售、交换或以其他方式处置奖励后，按公平市场价值将奖励报告为收入。”
For the uninitiated, crypto staking is the process of locking up cryptocurrency in a blockchain network to help validate transactions and secure the network, earning rewards in return. It typically involves proof-of-stake (PoS) or similar consensus mechanisms, allowing participants to earn passive income on their holdings.The IRS’ 2023 guidance specifies that block rewards, including those earned through staking, are to be treated as income at the time they are generated. The tax liability for these rewards is based on their fair market value at the time of receipt, making it crucial for taxpayers to track the value of tokens as they are earned.Background On The Tax DisputeThe Jarretts’ legal battle with the IRS began in 2021, when they filed a lawsuit over the taxation of 8,876 XTZ tokens earned as staking rewards in 2019. They argued that these rewards constituted “new property” and should not be taxed until sold or exchanged. Drawing comparisons to farming or manufacturing, the couple asserted that staking rewards should be treated like a farmer’s crops, a manufactured good, or an author’s manuscript – taxable only upon monetization.In response, the IRS offered the couple a $4,000 tax refund, which they declined in hopes of setting a legal precedent for all proof-of-stake blockchain networks. However, the court eventually dismissed the case, ruling it moot due to the refund.In October 2024, the Jarretts filed a second lawsuit, seeking a tax refund of $12,179 for taxes paid in 2020 on approximately 13,000 XTZ tokens earned through staking. They also sought a permanent injunction against the IRS’ current tax treatment of staking rewards. This case is ongoing and may have broader implications for how crypto staking rewards are taxed in the US.
对于外行来说，加密货币质押是将加密货币锁定在区块链网络中的过程，以帮助验证交易并保护网络安全，从而获得回报。它通常涉及股权证明 (PoS) 或类似的共识机制，允许参与者通过其持有的资产赚取被动收入。美国国税局 2023 年指南规定，区块奖励，包括通过质押赚取的奖励，将被视为收入它们生成的时间。这些奖励的纳税义务是基于其收到时的公平市场价值，因此纳税人在获得代币时跟踪代币的价值至关重要。税收纠纷的背景Jarretts 与 IRS 的法律战始于 2021 年，当他们对 2019 年作为质押奖励赚取的 8,876 个 XTZ 代币征税提起诉讼时。他们辩称，这些奖励构成“新财产”，不应征税，直到出售或交换。与农业或制造业相比，这对夫妇声称，质押奖励应该像农民的农作物、制成品或作者的手稿一样对待——只有在货币化时才需纳税。作为回应，美国国税局向这对夫妇提供了 4,000 美元的退税，他们拒绝了，希望为所有权益证明区块链网络树立法律先例。然而，法院最终驳回了此案，裁定该案因退款而没有实际意义。 2024 年 10 月，Jarrett 夫妇提起第二次诉讼，要求退还 2020 年通过质押赚取的约 13,000 个 XTZ 代币缴纳的税款 12,179 美元。他们还寻求针对美国国税局目前对质押奖励的税收处理的永久禁令。此案仍在审理中，可能会对美国加密货币质押奖励的征税方式产生更广泛的影响。
