美國國稅局澄清鎖定帳戶中數位資產的稅收規則

美國國稅局表示，即使持有人以後無法使用其資金，在帳戶凍結之前收到的加密貨幣獎勵也應在收到當年納稅。

The Internal Revenue Service (IRS) has clarified the tax rules for digital asset rewards received before an account freeze in a memorandum issued in October.

美國國稅局 (IRS) 在 10 月發布的一份備忘錄中明確了帳戶凍結前收到的數位資產獎勵的稅務規則。

According to the IRS, if a taxpayer receives crypto rewards in an account that is later frozen due to bankruptcy, the rewards are taxable in the year they are received, even if the holder cannot access their funds later on.

根據美國國稅局的規定，如果納稅人在後來因破產而被凍結的帳戶中收到加密貨幣獎勵，則該獎勵應在收到當年納稅，即使持有人後來無法使用其資金。

This interpretation is based on Sections 61 and 451 of the Internal Revenue Code, which stipulate that income must be recognized in the year it is received, regardless of later inaccessibility.

這項解釋是基於《國內稅收法》第 61 條和第 451 條，其中規定收入必須在收到當年確認，無論後來是否無法獲得。

The IRS memorandum states that if a taxpayer receives digital asset rewards in an account that is frozen before the rewards are credited, the rewards are not taxable until the year they are credited.

美國國稅局備忘錄規定，如果納稅人在獎勵存入之前在被凍結的帳戶中收到數位資產獎勵，則獎勵在存入當年之前無需納稅。

However, if the rewards are credited before the account is frozen, they are taxable in the year they are received, even if the taxpayer cannot access them later on.

但是，如果獎勵在帳戶被凍結之前存入，則應在收到當年納稅，即使納稅人以後無法使用它們。

The IRS also clarified that the fair market value of the rewards is determined on the date when the taxpayer first accessed the rewards.

美國國稅局也澄清，獎勵的公平市場價值是在納稅人首次獲得獎勵之日確定的。

This ruling is significant as it provides guidance to taxpayers on the taxability of digital asset rewards in the event of platform bankruptcies and account freezes, which have become increasingly common in recent times.

這項裁決意義重大，因為它為納稅人在平台破產和帳戶凍結等情況下數位資產獎勵的應稅問題提供了指導，而這種情況近年來變得越來越普遍。