虛擬貨幣持有與交易的報稅指南

如果您擁有美國身份（公民、綠卡持有者或稅法定義居民），那麼您在全球範圍內的虛擬貨幣交易、收益或持有活動，都必須向美國國稅局 (IRS) 申報。IRS 將虛擬貨幣視為財產 (Property)，而非貨幣，這決定了其稅務處理方式主要遵循資本利得稅的原則。

並非只有賣出虛擬貨幣才需要報稅。以下是主要的應稅活動及其對應的所得類型：

1. 資本利得/損失 (Capital Gains/Losses)

這類活動被視為「財產處置」，其利潤或損失需要申報。

• 出售虛擬貨幣： 將加密資產換取美元或其他法定貨幣。
• 幣換幣 (Trading)： 將一種虛擬貨幣（例如 BTC）兌換成另一種虛擬貨幣（例如 ETH）。
• 使用虛擬貨幣購買商品或服務： 使用虛擬貨幣支付購物或服務費用。

稅務原則： 應稅利得/損失 = 售出時的美元價值 - 成本基礎 (Cost Basis)。

2. 普通所得 (Ordinary Income)

這類活動被視為「賺取收入」，應以獲得當下的公平市價 (Fair Market Value, 以美元計) 作為應稅收入。

• 挖礦 (Mining) 或質押 (Staking) 獲得的獎勵。
• 空投 (Airdrop) 或硬分叉 (Hard Fork) 獲得的代幣。
• 以虛擬貨幣形式收到的工資或服務報酬。
• 透過 DeFi 借貸等活動獲得的利息收入。

此外，如果您的虛擬貨幣存放在美國境外的交易所或託管機構中，您可能需要額外申報：

• FBAR (FinCEN Form 114)： 申報您在美國境外的銀行和金融帳戶（包括某些虛擬貨幣帳戶）。
• 表格 8938 (Statement of Specified Foreign Financial Assets)： 申報特定的外國金融資產（特定門檻以上的資產）。

美國註冊會計師 羅霞 提醒您虛擬貨幣稅務涉及複雜的規則，納稅人需謹慎處裡。務必諮詢專業合格的CPA，以確保合規並充分利用合法的稅務減免。

如果有其他疑問或者需要更多的幫助，

歡迎來電諮詢美國註冊會計師 羅霞 +886 980919600 
或者 E-mail: ustaxproservice@gmail.com 
也歡迎造訪我公司官網: https://www.ustaxproservice.com
(美稅服務有限公司 USTAX Service LLC)

If you hold U.S. status (Citizen, Green Card Holder, or Tax Resident), you are required to report all your global virtual currency transactions, gains, or holding activities to the Internal Revenue Service (IRS). The IRS classifies virtual currency as Property, not currency, meaning its tax treatment primarily follows the principles of capital gains tax.

Taxable Events and Income Classifications

It’s important to note that tax obligations apply to more than just selling virtual currency. Below are the main taxable activities and their corresponding income types:

1. Capital Gains/Losses

These activities are considered "dispositions of property," and any resulting profit or loss must be reported.

• Sale of Virtual Currency: Exchanging crypto assets for U.S. dollars or other fiat currency.
• Crypto-to-Crypto Trading: Exchanging one virtual currency (e.g., BTC) for another (e.g., ETH).
• Using Virtual Currency to Purchase Goods or Services: Paying for shopping or services with virtual currency.

Tax Principle: Taxable Gain/Loss = U.S. Dollar Value at Time of Sale - Cost Basis.

2. Ordinary Income

These activities are viewed as "earning income." The value received is considered taxable income based on its Fair Market Value (FMV, in USD) at the time of receipt.

• Rewards obtained from Mining or Staking.
• Tokens received from an Airdrop or Hard Fork.
• Wages or compensation for services received in the form of virtual currency.
• Interest income earned through activities like DeFi lending.

Additional Reporting Requirements for Foreign Accounts

If your virtual currency is held in an exchange or custodial institution outside the United States, you may be required to file additional reports:

• FBAR (FinCEN Form 114): Reports your financial accounts located outside the U.S. (including certain virtual currency accounts).
• Form 8938 (Statement of Specified Foreign Financial Assets): Reports specific foreign financial assets (for assets above certain thresholds).

USCPA Luo Xia reminds you that virtual currency taxation involves complex rules, and taxpayers must handle them with caution. It is crucial to consult with a professional and qualified CPA to ensure compliance and fully utilize legitimate tax reductions.

If you have any questions or need further help,

please contact us at the USCPA Luo Xia +886 980919600

or Email: ustaxproservice@gmail.com 

Also welcome to visit our website: https://www.ustaxproservice.com 

(USTAX Service LLC)