美国国税局 (IRS) 推出新的加密货币税表 1099-DA

美国国税局 (IRS) 发布了 1099-DA 表格草案，旨在跟踪和报告加密货币交易。该举措旨在简化数字资产的税务报告。该表格面向经纪商，可捕获代币代码、钱包地址和交易信息等详细信息，从而促进与加密货币交易相关的纳税义务的评估。

Internal Revenue Service Unveils New Draft Tax Form for Cryptocurrency Transactions

美国国税局公布新的加密货币交易税表草案

Washington, D.C. - The United States Internal Revenue Service (IRS) has released an early draft of Form 1099-DA, a new tax form specifically designed for reporting cryptocurrency transactions. This form represents a significant step in the IRS's ongoing efforts to streamline tax reporting for digital assets and facilitate compliance with federal tax regulations.

华盛顿特区 - 美国国税局 (IRS) 发布了 1099-DA 表格的早期草案，这是一种专门用于报告加密货币交易的新税表。该表格代表了美国国税局在简化数字资产税务报告和促进联邦税务法规合规方面的持续努力中迈出的重要一步。

The 1099-DA form is intended to capture taxable gains or losses resulting from the disposition of digital assets, including cryptocurrencies like Bitcoin and Ethereum. It includes detailed fields for recording specific token codes, wallet addresses, and transaction details on the blockchain. This comprehensive approach ensures that tax authorities have the necessary information to accurately assess tax liabilities.

1099-DA 表格旨在记录因处置数字资产（包括比特币和以太坊等加密货币）而产生的应税收益或损失。它包括用于在区块链上记录特定代币代码、钱包地址和交易详细信息的详细字段。这种综合方法可确保税务机关拥有准确评估纳税义务所需的信息。

The 1099-DA form is structured similarly to the existing Form 1099-B, which is used to report sales of stocks and bonds. However, it has been adapted to accommodate the unique characteristics of digital currencies. Brokers, such as cryptocurrency exchanges and platforms, will be responsible for reporting proceeds and, in certain cases, basis information from digital asset disposals.

1099-DA 表格的结构与现有的 1099-B 表格类似，用于报告股票和债券的销售情况。然而，它已经过调整以适应数字货币的独特特征。加密货币交易所和平台等经纪人将负责报告收益，并在某些情况下负责报告数字资产处置的基础信息。

The form features several checkboxes that allow brokers to self-identify their role in the transaction, including kiosk operators, digital asset payment processors, hosted wallet providers, and others. This classification is critical for the IRS to differentiate between the various types of participants in the digital asset market, as different reporting requirements may apply.

该表格具有多个复选框，允许经纪人自我识别其在交易中的角色，包括自助服务终端运营商、数字资产支付处理商、托管钱包提供商等。这种分类对于美国国税局区分数字资产市场中各种类型的参与者至关重要，因为可能适用不同的报告要求。

The publication of the draft form has sparked discussions among cryptocurrency businesses and tax professionals. The final regulations will determine the specific types of digital asset brokers required to comply with the reporting mandates, a matter of particular interest to industry stakeholders.

表格草案的发布引发了加密货币企业和税务专业人士的讨论。最终法规将确定需要遵守报告要求的具体类型的数字资产经纪人，这是行业利益相关者特别感兴趣的问题。

The IRS is currently seeking public feedback on the draft form, which is available for review and comment until August 8, 2023. Industry experts anticipate that the final version of the 1099-DA form will be released in 2024, providing ample time for businesses to adapt their systems and ensure compliance.

美国国税局目前正在就该表格草案征求公众反馈，该表格的审查和评论截止时间为 2023 年 8 月 8 日。行业专家预计 1099-DA 表格的最终版本将于 2024 年发布，为企业提供充足的时间调整他们的系统并确保合规性。