IRS 表格 1099-DA：公布加密货币报告要求，引发担忧

美国国税局 (IRS) 发布了一份用于加密货币报告的 1099-DA 表格草案，引发了行业专家的批评。该表格要求经纪商报告非托管钱包的情况，引发了隐私问题。美国国税局还要求提供链上数据，例如交易 ID 和钱包地址，这引发了关于对最终用户和经纪人的潜在影响的进一步争论。

IRS's Proposed Form 1099-DA: A Comprehensive Analysis of its Implications for Crypto

IRS 提议的 1099-DA 表格：对其对加密货币影响的综合分析

On April 19th, the Internal Revenue Service (IRS) released a draft version of its Form 1099-DA, a reporting form that aims to enhance transparency in cryptocurrency transactions. However, the form's inclusion of unhosted crypto wallets has sparked controversy, raising concerns among industry experts and stakeholders.

4 月 19 日，美国国税局 (IRS) 发布了 1099-DA 表格草案，该表格旨在提高加密货币交易的透明度。然而，该表格包含非托管加密钱包引发了争议，引起了行业专家和利益相关者的担忧。

Criticism of the Form

对形式的批评

Ji Kim, Chief Legal and Policy Officer at the Crypto Council for Innovation, expressed concerns that the IRS's approach "is unfortunate" as it fails to recognize the limited knowledge that unhosted wallet providers have about crypto transactions and the parties involved. Similarly, Shehan Chandrasekera, Head of Tax at CoinTracker, argued that the form's effects could spill over to end users, as they may be required to engage in KYC verification when creating or using unhosted wallets with services like DeFi platforms.

加密货币创新委员会首席法律和政策官 Ji Kim 表示担心，美国国税局的做法“很不幸”，因为它没有认识到非托管钱包提供商对加密货币交易和相关各方的了解有限。同样，CoinTracker 税务主管 Shehan Chandrasekera 认为，该表格的影响可能会波及最终用户，因为他们在通过 DeFi 平台等服务创建或使用非托管钱包时可能需要进行 KYC 验证。

Chandrasekera further emphasized that authorities will likely focus their enforcement efforts on unhosted wallet providers rather than end users. Unhosted or non-custodial wallets, unlike custodial wallets like those offered by exchanges, do not store crypto balances with third-party services.

Chandrasekera 进一步强调，当局可能会将执法力度集中在非托管钱包提供商而不是最终用户上。与交易所提供的托管钱包不同，非托管或非托管钱包不通过第三方服务存储加密货币余额。

Requirements for Brokers

对经纪商的要求

Form 1099-DA requires brokers to provide certain on-chain data, including transaction IDs and wallet addresses related to each sale. Brokers must report the transaction ID and address originating the sold crypto, as well as a secondary address if the funds were "transferred in" from another of their hosted wallet addresses.

1099-DA 表格要求经纪商提供某些链上数据，包括与每笔销售相关的交易 ID 和钱包地址。经纪人必须报告交易 ID 和源自所售加密货币的地址，以及辅助地址（如果资金是从另一个托管钱包地址“转入”的）。

Experts have expressed varying opinions on these requirements. Chandrasekera warned that collecting and reporting data, particularly wallet addresses, "could lead to major privacy and security concerns." However, Jessalyn Dean, Ledgible's VP of Tax Information Reporting, noted an exception to the rule. She explained that the form allows brokers to omit wallet addresses and transaction IDs if not applicable. She deemed this exception "necessary" because brokers often perform transactions internally rather than on-chain.

专家们对这些要求表达了不同的意见。钱德拉塞克拉警告说，收集和报告数据，特别是钱包地址，“可能会导致重大的隐私和安全问题”。然而，Ledgible 税务信息报告副总裁 Jessalyn Dean 指出了该规则的一个例外。她解释说，如果不适用，该表格允许经纪人省略钱包地址和交易 ID。她认为这种例外是“必要的”，因为经纪人经常在内部而不是在链上执行交易。

Another critical section reads, "Wash sale loss disallowed." According to Dean, this does not bring crypto under wash sale rules. Instead, the section applies to digital assets currently subject to wash sale rules, such as stock, securities, and tokenized equities.

另一个关键部分写道：“不允许洗售损失”。 Dean 表示，这并不会让加密货币受到洗售规则的约束。相反，该部分适用于目前受洗售规则约束的数字资产，例如股票、证券和代币化股票。

Ongoing Development

持续发展

Crypto brokerage reporting rules have been in the making for several years. President Joe Biden's Infrastructure Act in 2021 classified certain crypto services as brokers, and in August 2023, the Treasury and the IRS proposed a 1099-DA form that largely resembles the current draft version.

加密货币经纪报告规则已经制定了好几年。乔·拜登总统 2021 年的基础设施法案将某些加密服务归类为经纪人，2023 年 8 月，财政部和国税局提出了 1099-DA 表格，该表格与当前草案版本非常相似。

However, the draft form indicates that the IRS has not yet finalized it and that brokers should not use it in their current tax reports. Ledgible has reported that there is a 60-day comment period for feedback on the form.

然而，表格草案表明美国国税局尚未最终确定，经纪人不应在当前的税务报告中使用它。 Ledgible 报道称，针对该表格的反馈有 60 天的评论期。

Separate Rules for Individual Investors

个人投资者单独规则

The IRS has also established specific rules for individual crypto investors. The agency issued a reminder on April 11th that crypto investors should report their holdings on various forms, including Form 1040. A high-ranking IRS official recently warned of tax avoidance among crypto investors.

美国国税局还为个人加密货币投资者制定了具体规则。该机构于 4 月 11 日发出提醒，加密货币投资者应以包括 1040 表格在内的各种表格报告其持有的资产。美国国税局 (IRS) 一位高级官员最近警告加密货币投资者存在避税行为。

Conclusion

结论

The IRS's proposed Form 1099-DA has ignited a debate within the crypto community. While the form aims to enhance transparency and combat tax evasion, concerns have been raised regarding its potential impact on privacy, security, and the disproportionate burden it may place on unhosted wallet providers. As the form undergoes further development and refinement, it remains crucial for stakeholders to provide feedback and engage in constructive dialogue with the IRS to ensure a balanced and effective reporting system.

美国国税局 (IRS) 提议的 1099-DA 表格在加密货币社区内引发了一场争论。虽然该表格旨在提高透明度和打击逃税，但人们担心它对隐私、安全的潜在影响，以及可能给非托管钱包提供商带来的不成比例的负担。随着该表格的进一步发展和完善，利益相关者提供反馈并与国税局进行建设性对话仍然至关重要，以确保报告系统的平衡和有效。