国税局草案表格向加密货币用户发出警报，因为 DeFi 地址可能会被暴露

在 IRS 1099-DA 表格草案发布之际，加密行业正在努力应对对 DeFi 用户的潜在影响。该表格表明，美国 DeFi 用户可能需要向政府报告其自我托管钱包地址，这引发了人们对 DeFi 的假名和隐私功能可能受到损害的担忧。这引发了加密社区内部的争论，一些专家表示希望该表格的未来版本能够排除此类报告要求。

Draft IRS Form Raises Alarm in Crypto Industry

美国国税局表格草案引起了加密行业的警钟

Washington, D.C. - A draft version of a new Internal Revenue Service (IRS) form has sparked widespread concern within the cryptocurrency industry, with provisions that could potentially require American users of decentralized finance (DeFi) protocols to disclose their self-custodial wallet addresses to the federal government.

华盛顿特区 - 新国税局 (IRS) 表格的草案版本引发了加密货币行业的广泛关注，其中的条款可能会要求美国去中心化金融 (DeFi) 协议用户向其披露其自我托管钱包地址联邦政府。

1099-DA Form and Broker Classification

1099-DA 表格和经纪人分类

The document, Form 1099-DA, is scheduled to become mandatory for filing in 2025 for any crypto transactions deemed by the IRS to have originated from a broker. The definition of "broker" in this context remains uncertain. Crypto exchanges are expected to be designated as brokers, but concerns have been raised that the IRS may also classify DeFi traders as brokers.

这份名为 1099-DA 表格的文件计划于 2025 年成为美国国税局 (IRS) 认为源自经纪人的任何加密货币交易的强制提交文件。在这种情况下，“经纪人”的定义仍然不确定。预计加密货币交易所将被指定为经纪人，但有人担心美国国税局也可能将 DeFi 交易者归类为经纪人。

Self-Custodial Wallets Implicated

涉及自我托管钱包

The draft 1099-DA form includes a section where filers are asked to specify the type of broker involved in the crypto transaction. One option is "Unhosted Wallet Provider," which refers to self-custodial crypto addresses not associated with any third-party entity. This has led legal experts to conclude that the IRS intends to classify DeFi protocols, which operate on automated software and prioritize user privacy, as brokerage firms similar to traditional financial institutions.

1099-DA 表格草案包括一个部分，其中要求申报者指定参与加密交易的经纪人类型。一种选择是“非托管钱包提供商”，它指的是不与任何第三方实体关联的自我托管加密地址。这导致法律专家得出结论，美国国税局打算将 DeFi 协议归类为类似于传统金融机构的经纪公司，这些协议在自动化软件上运行并优先考虑用户隐私。

Impact on DeFi and Pseudonymity

对 DeFi 和假名的影响

The prospect of DeFi users being forced to disclose personal information comparable to traditional brokerage customers has alarmed many in the crypto industry. Builders and traders fear that such a move could undermine the concept of pseudonymity, a fundamental aspect of DeFi.

DeFi 用户被迫披露与传统经纪客户相当的个人信息的前景令加密行业的许多人感到震惊。建设者和交易者担心此举可能会破坏匿名这一 DeFi 的基本概念。

"The inclusion of open source wallet software providers who do not broker transactions in any way as 'brokers' is unconstitutional under both the First and Fourth Amendments," declared a spokesperson for Coin Center, a crypto lobbying group. "We urge future versions of the form to exclude this provision."

加密货币游说组织 Coin Center 的发言人宣称：“根据第一修正案和第四修正案，将不以任何方式代理交易的开源钱包软件提供商列为‘经纪人’都是违宪的。” “我们敦促该表格的未来版本排除这一条款。”

Public Comment and Ongoing Concerns

公众意见和持续关注

The IRS's intention to expand its definition of "broker" to encompass crypto firms and projects was first announced last fall, triggering a period of public comment that lasted several months. During that time, crypto lobbying groups implored the IRS to reconsider the definition, arguing that it could stifle DeFi development in the United States. Decentralized exchanges (DEXs) would face significant challenges in obtaining personal information from their anonymous user bases.

美国国税局于去年秋天首次宣布，打算扩大“经纪人”的定义以涵盖加密货币公司和项目，引发了持续数月的公众评论。在那段时间，加密货币游说团体恳求美国国税局重新考虑这个定义，认为这可能会扼杀美国 DeFi 的发展。去中心化交易所（DEX）在从匿名用户群获取个人信息方面将面临重大挑战。

However, the draft 1099-DA form suggests that the IRS has not been swayed by these concerns.

然而，1099-DA 表格草案表明 IRS 并未受到这些担忧的影响。

Legal Challenges and the Future

法律挑战和未来

Shehan Chandrasekera, head of tax strategy at crypto tax service CoinTracker, expressed pessimism in the aftermath of the draft form's release, stating, "I don't think crypto will be pseudonymous or privacy-preserving anymore, at least in the U.S."

加密税务服务 CoinTracker 税务策略主管 Shehan Chandrasekera 在表格草案发布后表达了悲观情绪，他表示：“我认为加密货币将不再是匿名的或保护隐私的，至少在美国是这样。”

However, not all legal experts share this view. Jake Chervinsky, Chief Legal Officer of crypto venture firm Variant Fund, reminded followers on social media that the IRS does not have the final say on whether DeFi users should be considered brokers.

然而，并非所有法律专家都同意这一观点。加密货币风投公司 Variant Fund 首席法务官 Jake Chervinsky 在社交媒体上提醒粉丝，对于 DeFi 用户是否应被视为经纪人，美国国税局 (IRS) 没有最终决定权。

"Good news: Rules that make literally no sense at all rarely survive scrutiny in the courts," Chervinsky tweeted. "Great news: We really like filing lawsuits."

切尔文斯基在推特上写道：“好消息：毫无意义的规则很少能经受住法庭的审查。” “好消息：我们真的很喜欢提起诉讼。”

The ultimate resolution of this issue will likely be determined in the judicial system, as has been the case with many other unresolved questions in the crypto space.

这个问题的最终解决可能将由司法系统决定，就像加密货币领域许多其他未解决问题的情况一样。