IRS加密报告将于2025年开始用于CEX交易

需要提交1099-DA表格。 P2P报告始于2027年，仅涵盖总交易。

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).

国税局（IRS）将开始收集明年的加密交易信息，专门针对集中式交易所执行的交易（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.

国税局将从2025年开始收集由集中式加密平台（例如Coinbase and Binance）促进的交易数据的数据。该报告将通过表格1099-DA通过表格进行，详细介绍了美国纳税人的交易。

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.

美国国税局还将启动针对分散平台（DEX）交易的报告，专门涵盖点对点（P2P）交易。但是，P2P交易的报告将仅限于总交易金额，并且不包括成本基础信息，这是最初购买资产的价格。

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.

报告功能的差异源于这样一个事实，即分散平台不占有数字资产，因此很难跟踪购买价格。相比之下，将用户资产保管的集中交易所可以轻松地报告交易金额和成本基础。

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

诸如UNISWAP之类的DEX上的P2P交易报告将于2027年开始。

"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.

美国国税局说：“如果纳税人从事DEX的P2P交易，则报告将不包括纳税人准备收益所需的成本基础或其他相关信息。”

"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."

“美国国税局（IRS）将以DEX上的P2P交易形式报告1099-DA的交易，并在DEX上以P2P交易以外的数字资产交易的形式为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.

美国国税局进一步解释说，根据现有的报告要求，它将在一年中收集价值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.

美国国会规定了该加密货币报告制度作为2021年通过的基础设施法案的一部分。该立法对第三方加密服务施加了报告义务，要求他们在次年年初收集和披露美国纳税人交易的详细信息。

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.

尽管第三方加密服务的报告义务始于2025年，但美国国税局本身早在2019年就开始从纳税人那里收集加密收入信息。

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.

预计这种新的报告制度将给纳税人带来更大的负担，以确保准确报告其加密活动，尤其是因为他们将负责计算加密交易带来的任何资本收益或损失。