美国加密货币交易要报税吗?搞懂 1099-DA 表格
加密货币交易已经不再是国税局看不到的角落。美国的加密货币交易所与托管平台必须用表格 Form 1099-DA，向 IRS 申报客户卖出或交换数字资产的金额，同时也会寄一份给你。以下整理收到这张表时该注意的重点，以及海外交易所的申报问题。
1099-DA 是什么?何时会收到?
▸ 专门用来申报数字资产(加密货币、稳定币、部分 NFT)卖出或交换的新表格，由交易所等「经纪商」同时寄给你与 IRS，2026 年的交易，将在 2027 年初寄出
收到 1099-DA 之后怎么办?
▸ 这张表不会帮你算损益，你仍需自行计算成本，并填报 Form 8949 与 Schedule D
▸ 表上的成本若是空白、或与你的纪录不符，应以你有文档佐证的实际成本为准
▸ 从其他平台或钱包转入的币、2026 年以前买的币，通常不会有成本数据，请自行保存买入纪录
没收到 1099-DA 就不用报吗?
▸ 不是。DeFi 平台与部分海外经纪商不需要寄 1099-DA，但 IRS 明确表示，不论有没有收到表格，你都要申报所有应税的数字资产交易
▸ 挖矿、质押、空投取得的币，也要按取得当时的市价计入所得
▸ 不论在哪个交易所赚的，都要申报
美国注册会计师 罗霞 提醒您: 加密货币的成本计算、海外交易所申报规定都还在持续演变，不论有没有收到 1099-DA，都务必保存完整的买卖纪录，并建议咨询专业合格的 CPA，避免漏报或误报而面临罚款!
如果有其他疑问或者需要更多的帮助，
欢迎来电咨询美国注册会计师 罗霞 +886 980919600
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(美税服务有限公司 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)