IRS加密報告將於2025年開始用於CEX交易

需要提交1099-DA表格。 P2P報告始於2027年，僅涵蓋總交易。

The Internal Revenue Service (IRS) is set to begin collecting information on crypto transactions from next year, specifically targeting transactions executed on centralized exchanges (CEXs).

國稅局（IRS）將開始收集明年的加密交易信息，專門針對集中式交易所執行的交易（CEXS）。

The IRS will commence collecting data on transactions facilitated by centralized crypto platforms, such as Coinbase and Binance, from the year 2025. This reporting will be performed by the exchanges via Form 1099-DA, detailing the transactions of U.S. taxpayers.

國稅局將從2025年開始收集由集中式加密平台（例如Coinbase and Binance）促進的交易數據的數據。該報告將通過表格1099-DA通過表格進行，詳細介紹了美國納稅人的交易。

The IRS will also initiate reporting for transactions on decentralized platforms (DEXs), specifically covering peer-to-peer (P2P) transactions. However, reporting for P2P transactions will be limited to the gross transaction amount and will not include cost basis information, which is the price at which an asset was originally purchased.

美國國稅局還將啟動針對分散平台（DEX）交易的報告，專門涵蓋點對點（P2P）交易。但是，P2P交易的報告將僅限於總交易金額，並且不包括成本基礎信息，這是最初購買資產的價格。

The difference in reporting capabilities arises from the fact that decentralized platforms do not take possession of digital assets, rendering it difficult for them to track the purchase price. In contrast, centralized exchanges, which hold user assets in custody, can readily report both the transaction amount and the cost basis.

報告功能的差異源於這樣一個事實，即分散平台不佔有數字資產，因此很難跟踪購買價格。相比之下，將用戶資產保管的集中交易所可以輕鬆地報告交易金額和成本基礎。

Reporting for P2P transactions on DEXs, like Uniswap, will begin in 2027.

諸如UNISWAP之類的DEX上的P2P交易報告將於2027年開始。

"If a taxpayer has engaged in P2P transactions on a DEX, the reporting will not include the cost basis or other relevant information that the taxpayer needs to prepare their return," the IRS stated.

美國國稅局說：“如果納稅人從事DEX的P2P交易，則報告將不包括納稅人準備收益所需的成本基礎或其他相關信息。”

"The IRS will report the transactions in Form 1099-DA for P2P transactions on a DEX and Form 1099-B for transactions of digital assets other than P2P transactions on a DEX."

“美國國稅局（IRS）將以DEX上的P2P交易形式報告1099-DA的交易，並在DEX上以P2P交易以外的數字資產交易的形式為1099-B。”

The IRS further explained that it will collect information on transactions valued at $600 or more during the year, in accordance with existing reporting requirements.

美國國稅局進一步解釋說，根據現有的報告要求，它將在一年中收集價值600美元或以上的交易信息。

The U.S. Congress mandated this crypto reporting regime as part of the Infrastructure Bill passed in 2021. The legislation imposed reporting obligations on third-party crypto services, requiring them to collect and disclose details of U.S. taxpayer transactions to the IRS at the start of the following year.

美國國會規定了該加密貨幣報告製度作為2021年通過的基礎設施法案的一部分。該立法對第三方加密服務施加了報告義務，要求他們在次年年初收集和披露美國納稅人交易的詳細信息。

While the reporting obligations on third-party crypto services begin in 2025, the IRS itself began collecting crypto income information from taxpayers as early as 2019.

儘管第三方加密服務的報告義務始於2025年，但美國國稅局本身早在2019年就開始從納稅人那裡收集加密收入信息。

This new reporting regime is expected to place a greater burden on taxpayers to ensure accurate reporting of their crypto activity, especially as they will be responsible for calculating any capital gains or losses arising from crypto transactions.

預計這種新的報告製度將給納稅人帶來更大的負擔，以確保准確報告其加密活動，尤其是因為他們將負責計算加密交易帶來的任何資本收益或損失。