薩爾瓦多采用比特幣作為法定貨幣可能是Cryptocurrency世界的先驅。但在美國，即使你可以使用Cryptocurrency來買賣產品或服務，也不要想一分鐘讓它像現金一樣，至少如果你想避免與美國國稅局的麻煩的話。
Virtual currency在您出售時作為財產或投資徵稅 。更令人困惑的是，使用它們購買東西在技術上算作銷售。
另一方面，如果您以比特幣或其他加密貨幣獲得報酬，這將被視為您的應稅收入。
事實上，幾乎每筆Virtual currency交易都可能需要納稅並且應該報告。
While bitcoin and other cryptocurrencies may be virtual, they have very real-world tax consequences. If you fail to pay the tax you owe, you will be subject to interest and penalties and, in some circumstances, even criminal prosecution.
因此，您無法抗拒，比特幣的瘋狂漲幅：它在過去的一年裡上漲了 437%，在 4 月份一度超過 60,000美元，本週跌破 43,000 美元——保持良好的記錄，因為你負責保存您每筆交易的文件。
Will virtual currency trading records be reported to IRS?
在美國沒有法律要求的第三方報告加密交易或多種類型的加密支付。但如果《基礎設施投資和就業法》頒布，這種情況可能很快就會改變。如果它被頒布，那麼像 coinbase 這樣的交易所將報告你的交易紀錄。該法案已在參議院獲得通過，並等待本月在眾議院進行投票。
與此同時——尤其是如果法案沒有通過——美國國稅局將通過多種方式評估你是否參與了應稅加密交易。
例如，Wolters Kluwer Tax & Accounting 的首席聯邦稅務分析師 Mark Luscombe 表示，任何向非員工支付超過 600 美元或向員工支付工資的企業都必須向 IRS 報告該收入。
在美國需要知道的Bitcoin tax知識
Plus, every federal tax filer at the top of their 1040 form must truthfully answer a question about whether they received, sold, sent, exchanged, or otherwise acquired any financial interest in any virtual currency during the tax year.
That doesn't mean the IRS will simply rely on an honor system. "They have the perception that there are many more people engaged in virtual currency transactions than is being reported on returns," Luscombe said.
So, together with the US Department of Justice, the tax agency is actively seeking compliance in a few ways.
It has started a "virtual currency compliance campaign" that will include public outreach but also "examinations." That can mean audits.
In addition, the IRS sent letters in the summer of 2019 to 10,000 people alerting them to their tax obligations regarding virtual currencies and urging them to review and amend past returns if they owe back taxes, interest and penalties.
How did it get the names of those 10,000 people? "[T]hrough various ongoing IRS compliance efforts," the agency noted.
One such effort: The IRS is seeking customer lists from cryptocurrency companies through legal summonses.
"The Department of Justice will continue to work with the IRS to ensure that cryptocurrency owners are paying their fair share of taxes," the DOJ said in a statement in April.
The IRS also has a Criminal Investigation Cyber Crimes Unit, charged with snuffing out illegal activity in virtual currency transactions.
If I sell cryptocurrency, what taxes do I have to pay?
You must report any capital gain or capital loss from the sale of your cryptocurrencies. That will be determined by the difference -- in US dollars -- between how much you paid when buying them and how much you received when you sold them.
How about if I got paid in a virtual currency for a good or service?
If you held the investment for a year or less and it had appreciated in value by the time you sold it, your gain will be taxed as ordinary income. If you held it longer than a year, then it would be subject to capital gains tax rates.
If you lost money on the sale, you may use your capital loss to offset any capital gains you incurred in other investments, Luscombe said.
How about if I got paid in a virtual currency for a good or service?
That's reportable as ordinary income to you. And the amount of income reported should be the value in US dollars of the virtual currency the day you received it.
What if I paid someone else in virtual currency?
That's reportable as ordinary income to you. And the amount of income reported should be the value in US dollars of the virtual currency the day you received it.
What should I report if all I did was buy virtual currency?
You don't have to report it on your tax return, according to the IRS, just as you wouldn't report an investment you purchased and are holding in a brokerage account, unless it threw off taxable income, such as dividends or interest.
Will my state tax my crypto transactions?
Probably, but you should see what your state revenue department has said on the issue.
"Most states have not specifically addressed virtual currency, which means that the majority of states that have an income tax would follow the federal lead," Luscombe said.
Any money you earn from your crypto investments or income payments will be factored into your federal adjusted gross income. And most states use your federal AGI as a starting point.
Two states -- Nevada and Wyoming, neither of which have an income tax -- did specify they would not subject virtual currency transactions to the state property tax, Luscombe said.
(For more information on these and other questions, the IRS has created this FAQ. And if your situation is particularly complex, see a tax professional with experience in this arena.)
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