NFT：税收边界不确定的数字狂野西部

不可替代代币（NFT）在投资界引起了极大关注，2022 年销售额将达到 263 亿美元。然而，美国国税局（IRS）尚未就 NFT 税收提供明确的指导，这给投资者和创作者带来了不确定性。本文概述了与 NFT 相关的六个关键税务问题，包括纳税义务的时间安排、加密货币交易的潜在影响、特许权使用费和收入的征税、作为礼物收到的 NFT 的处理、税务报表的缺失以及潜在的风险。销售税。

NFTs: A Brave New Frontier with Unresolved Tax Implications

NFT：一个尚未解决税收影响的勇敢新领域

In the realm of digital investments, NFTs (non-fungible tokens) have taken the investment world by storm. But beneath the hype and high-profile sales, a cloud of tax uncertainty looms, raising questions that need to be addressed for investors and creators alike.

在数字投资领域，NFT（不可替代代币）席卷了投资界。但在大肆宣传和高调销售的背后，税务不确定性的阴云笼罩着，引发了投资者和创作者都需要解决的问题。

Do You Owe Taxes on NFTs Before They Sell?

NFT 在出售前需要缴税吗？

Hold your breath, tax-conscious folks! You can breathe a sigh of relief until that NFT actually changes hands. Just like the creator of a painting, you don't owe taxes until the sale. Once it's sold, your revenue pops into existence, and so do your tax obligations.

屏住呼吸，有税务意识的人们！直到 NFT 真正易手之前，你才可以松一口气。就像一幅画的创作者一样，在出售之前你不需要纳税。一旦出售，您的收入就会随之产生，您的纳税义务也会随之产生。

For NFT traders, the taxman comes knocking only when you sell for a profit. As long as you're holding onto your NFT, you can bask in your unrealized gains, tax-free.

对于 NFT 交易者来说，只有当你出售获利时，税务人员才会来敲门。只要您持有 NFT，您就可以免税享受未实现的收益。

But Wait, There's More: NFTs as Collectibles or Capital Assets?

但是等等，还有更多：NFT 作为收藏品还是资本资产？

Here's where it gets interesting. The IRS has hinted at the possibility of treating some NFTs as collectibles while others enjoy the favorable capital gains tax rates. The key, says Christopher Rogers of Capital Fund Law Group, lies in the asset underlying the NFT. If it's an art piece, it's a collectible. Otherwise, it's a capital asset.

这就是有趣的地方。美国国税局暗示，有可能将一些 NFT 视为收藏品，而其他 NFT 则享受优惠的资本利得税率。 Capital Fund Law Group 的 Christopher Rogers 表示，关键在于 NFT 的基础资产。如果它是一件艺术品，那么它就是一个收藏品。否则，它就是资本资产。

Why does it matter? Collectibles face tax rates as high as 28%, while capital gains are generally more forgiving for individuals. The silver lining? You can offset losses against gains, up to $3,000 annually.

为什么这有关系？收藏品面临高达 28% 的税率，而资本利得对个人来说通常更宽松。一线希望？您可以用收益抵消损失，每年最高可达 3,000 美元。

NFT Buyers: Beware of Crypto-induced Tax Liabilities

NFT 买家：谨防加密货币引发的税务责任

If you're using Ethereum to buy NFTs, watch your step! Crypto transactions can trigger their own tax issues. Spending your Ethereum on NFTs worth more than your cost basis? You just created a taxable event. These IRS rules can bite you any time you exchange crypto for goods or services.

如果您使用以太坊购买 NFT，请小心！加密货币交易可能会引发其自身的税务问题。将以太坊花在 NFT 上的价值超过您的成本基础？您刚刚创建了一个应税事件。每当您用加密货币交换商品或服务时，这些国税局规则都会对您造成影响。

NFT Royalties and Income: Uncle Sam Wants His Cut

NFT 版税和收入：山姆大叔想要分得一杯羹

Some NFTs come with built-in "smart contracts" that reward the original creator with royalties on every subsequent sale. Those royalties? They're taxable income, just like any other.

一些 NFT 带有内置的“智能合约”，在后续的每次销售中都会向原创者奖励版税。那些版税？与其他收入一样，它们也是应税收入。

And newer types of NFTs might represent ownership in an asset, generating income over time. Again, Rogers warns, you'll owe taxes on that too, at ordinary income rates.

新型 NFT 可能代表资产的所有权，随着时间的推移产生收入。罗杰斯再次警告说，按照普通收入水平，你也将欠税。

IRS Rules on Gifted NFTs: A Murky Landscape

美国国税局 (IRS) 对天才 NFT 的规定：一片黑暗的景象

What happens when someone bestows an NFT upon you? The IRS isn't exactly forthcoming. PepsiCo's free NFT giveaway left recipients wondering about potential tax implications. Could it be a dividend or an interest payment in disguise? The experts are stumped.

当有人将 NFT 授予你时会发生什么？国税局并没有完全透露。百事公司的免费 NFT 赠品让接受者对潜在的税收影响感到好奇。会不会是变相的股息或者利息？专家们都被难住了。

PepsiCo's shrugging response? Seek professional tax advice. But even the experts recommend caution, as IRS rules remain hazy.

百事可乐耸耸肩的回应？寻求专业税务建议。但即使是专家也建议谨慎行事，因为国税局的规定仍然模糊。

No 1099 Form? No Excuse for Tax Evasion

没有 1099 表格？逃税没有借口

Don't let the absence of a Form 1099 lull you into a false sense of security. If you're turning a profit from NFT trading, you owe taxes, period. Use Form 8949 to report your NFT sales, just like you would for any cryptocurrency transactions.

不要因缺少 1099 表格而产生错误的安全感。如果你从 NFT 交易中获利，你就欠税，就这样。使用表格 8949 报告您的 NFT 销售额，就像任何加密货币交易一样。

Sales Taxes on NFTs: A Looming Threat

NFT 销售税：迫在眉睫的威胁

States are starting to scrutinize NFTs as potential sales tax targets. Washington, Pennsylvania, and Puerto Rico have already tested the waters, opening the door to taxes on digital art. More states are likely to follow suit, offering clearer guidance and enforcing NFT sales taxes.

各州开始将 NFT 作为潜在的销售税目标进行审查。华盛顿、宾夕法尼亚和波多黎各已经试水，打开了对数字艺术征税的大门。更多州可能会效仿，提供更明确的指导并强制执行 NFT 销售税。

The Bottom Line: Stay Vigilant

底线：保持警惕

Even with the IRS's silence on certain NFT-related matters, it's crucial to stay abreast of evolving rules and ensure compliance. The NFT market is a dynamic one, and so too are its tax implications. By staying informed and consulting with qualified professionals, you can navigate this uncharted territory with confidence and avoid any unwanted tax surprises.

尽管 IRS 对某些 NFT 相关问题保持沉默，但了解不断变化的规则并确保合规性至关重要。 NFT 市场是一个动态市场，其税收影响也是如此。通过随时了解情况并咨询合格的专业人士，您可以自信地探索这个未知领域，并避免任何不必要的税务意外。