美國加密貨幣交易要報稅嗎?搞懂 1099-DA 表格
加密貨幣交易已經不再是國稅局看不到的角落。美國的加密貨幣交易所與託管平台必須用表格 Form 1099-DA，向 IRS 申報客戶賣出或交換數位資產的金額，同時也會寄一份給你。以下整理收到這張表時該注意的重點，以及海外交易所的申報問題。
1099-DA 是什麼?何時會收到?
▸ 專門用來申報數位資產(加密貨幣、穩定幣、部分 NFT)賣出或交換的新表格，由交易所等「經紀商」同時寄給你與 IRS，2026 年的交易，將在 2027 年初寄出
收到 1099-DA 之後怎麼辦?
▸ 這張表不會幫你算損益，你仍需自行計算成本，並填報 Form 8949 與 Schedule D
▸ 表上的成本若是空白、或與你的紀錄不符，應以你有文件佐證的實際成本為準
▸ 從其他平台或錢包轉入的幣、2026 年以前買的幣，通常不會有成本資料，請自行保存買入紀錄
沒收到 1099-DA 就不用報嗎?
▸ 不是。DeFi 平台與部分海外經紀商不需要寄 1099-DA，但 IRS 明確表示，不論有沒有收到表格，你都要申報所有應稅的數位資產交易
▸ 挖礦、質押、空投取得的幣，也要按取得當時的市價計入所得
▸ 不論在哪個交易所賺的，都要申報
美國註冊會計師 羅霞 提醒您: 加密貨幣的成本計算、海外交易所申報規定都還在持續演變，不論有沒有收到 1099-DA，都務必保存完整的買賣紀錄，並建議諮詢專業合格的 CPA，避免漏報或誤報而面臨罰款!
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)
Do Crypto Transactions Need to Be Reported on Your Taxes? Understanding the Form 1099-DA
Crypto trading is no longer a corner the IRS can’t see. U.S. crypto exchanges and custodial platforms are required to use Form 1099-DA to report to the IRS the amounts customers receive from selling or exchanging digital assets, and they also send you a copy. Here are the key points to know when you receive this form, as well as the reporting issues for foreign exchanges.
What is Form 1099-DA? When will you receive it?
▸ It’s a new form specifically for reporting the sale or exchange of digital assets (cryptocurrency, stablecoins, certain NFTs), sent by “brokers” such as exchanges to both you and the IRS. For transactions in 2026, the forms will be sent in early 2027
What should you do after receiving Form 1099-DA?
▸ This form won’t calculate your gains or losses for you — you still need to calculate your own cost basis and report it on Form 8949 and Schedule D
▸ If the cost basis on the form is blank or doesn’t match your records, use your actual cost that you can support with documentation
▸ For coins transferred in from other platforms or wallets, and coins purchased before 2026, cost basis information is usually not provided, so be sure to keep your own purchase records
If you didn’t receive a Form 1099-DA, do you still need to report?
▸ Yes. DeFi platforms and some foreign brokers aren’t required to send Form 1099-DA, but the IRS has made clear that whether or not you receive the form, you must report all taxable digital asset transactions
▸ Coins received from mining, staking, or airdrops must also be included in income at their fair market value at the time received
▸ Regardless of which exchange you earned the income on, it must be reported
USCPA Luo Xia reminds you: the rules for calculating crypto cost basis and for reporting foreign exchange accounts are still evolving. Whether or not you receive a Form 1099-DA, be sure to keep complete records of your purchases and sales, and it’s recommended to consult a licensed, professional CPA to avoid penalties from unreported or misreported income!
If you have any other questions or need further assistance,
please contact us at USCPA Luo Xia +886 980919600
or email: ustaxproservice@gmail.com
You're also welcome to visit our company website: https://www.ustaxproservice.com
(USTAX Service LLC)