各位道友撸货币收入需要缴税的吗(更新)

目前开了几个交易所,存、取都是通过网上银行ACH渠道。撸现货和合约,有些好奇这些收入在来年需要缴税的吗?如果需要到时候怎么缴?

更新:
说的再详细一些,目前我大部分的交易是
1.在有美国境内经营执照的交易所A终端购买USDT(当然在A也有一部分资金进行简单的低买高卖)
2.把USDT转到非美国交易所交易B,然后各种合约币池挖坑奖励什么的

我思考的是,等我以后把B盈利的USDT再转回A,然后再在A把USDT换成美刀转回自己的账上,这个情况下交易所A会给我发税表吗?感觉不会吧,它又不知道我在外面干吗了 :thinking: :thinking:
当然,因为银行账号会时不时的进钱,看上去也不是payroll,会不会被盯上要求缴税,那我这个该怎么缴? :thinking:
身份是RA,不打算入籍

就是按炒股那套来,正规交易所会给你发税表的

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当然 不交就是逃税

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只要是美国的RA,不要说各种投资交易了,就是你给邻居帮忙给的小费,原则上都是要上税的。

不知道currency交易是怎么算税的,但是如果属于期货期指的contracts交易的话,税收是有优惠的,和股票不一样,期货期指交易不是按照持有时间算长短期的capital gain tax,是按照一年所有的capital gain/loss算,40%算short term,60%算long term,所以做期指比做股票爽的多了。

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需要啊,除非NRA用国内平台就不用交了。

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Foreign currency的税务规定查section 988

一般情况下算ordinary gain/loss

(A) In general
    Except as otherwise provided in this section, any foreign currency gain or loss attributable to a section 988 transaction shall be computed separately and treated as ordinary income or loss (as the case may be).

但是对于forward contract, futures contract这些可以elect成captial gain,

(B) Special rule for forward contracts, etc.

Except as provided in regulations, a taxpayer may elect to treat any foreign currency gain or loss attributable to a forward contract, a futures contract, or option described in subsection (c)(1)(B)(iii) which is a capital asset in the hands of the taxpayer and which is not a part of a straddle (within the meaning of section 1092(c), without regard to paragraph (4) thereof) as capital gain or loss (as the case may be) if the taxpayer makes such election and identifies such transaction before the close of the day on which such transaction is entered into (or such earlier time as the Secretary may prescribe).

变成capital gain以后,定义在Section 1256(g)的foreign currency contract就能享受section 1256税收优惠,需要三个条件

(2) Foreign currency contract defined
    (A) Foreign currency contract The term “foreign currency contract” means a contract—
    (i) which requires delivery of, or the settlement of which depends on the value of, a foreign currency which is a currency in which positions are also traded through regulated futures contracts,
    (ii) which is traded in the interbank market, and
    (iii) which is entered into at arm’s length at a price determined by reference to the price in the interbank market.

所谓section 1256就是楼上说的无论holding period, 都算成60% long term capital gain + 40% short term captial gain。

这里的问题是哪些交易可以elect成capital gain,首先规定的forward contract, future contract这些都可以。但是作为现货交易的spot contract行不行呢。

查了一下这竟然还是个略有争议的问题,因为section 1256(g)没有提到spot contract。

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我感觉现在IRS对BTC之类的定义不太像是按货币来处理 而是更像股票… 理论上所有币的交易都要按capital gain来报。

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我一开始也以为楼主说的是直接炒外汇(而不是加密货币)…不过仔细看了tag,好像还是指加密货币

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我没注意到tag,按照标题看以为是foreign currency。

原来楼主交易的是cryptocurrency。
那确实virtual currency的处理类似于property,交易获得的是capital gain/loss。

如果是futures contract,则可以享受section 1256的税收优惠。但section 1256规定的futures contract必须是regulated

(1) In general For purposes of this section, the term “section 1256 contract” means—
    (A) any regulated futures contract

按照Forbes的介绍,似乎大部分contract都不是regulated

The majority of the cryptocurrency futures products offered in the market right now are considered to be unregulated because they are not governed by a regulator like Commodities and Futures Trading Commission (CFTC).

这样就只能按holding period计算long term/short term capital gain。

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感谢,不过交易所发不出来的税表不知道怎么解决

大部分交易是在国内平台进行,只不过最后会再把USDT转回美国这边的交易所钱包

感谢您,不过在国内交易所里的交易在这边没有记录的,只是最后转钱回来的,是不是可以不用报

美国买,转出到中国交易所卖出,这样在coinbase就没有税表。。。因为只有买,没有卖。。。

但不确定是否合规,但我就是这么做的。

有中国交易所不需要身份验证的吗?没有中国身份证、电话

有啊 当然需要 需要验证身份的。。。。

coinbase不知道,反正转到uphold和blockfi里卖给了张cost basis为0的1099-B,巨坑。。还附了statement给IRS说明cost basis对人民币的计算,这样一来又牵扯人民币本身的cost basis。。。气疯了

我去年就这么做了,今年并没有收到税表。 是在 coinbase

学乖了,下次coinbase吧。。。

问题是每年国内出金有限额,这边急着用钱的时候多有不便

coinbase手续费是真的贵,不过它是英国公司,所以不会给irs税表吧大概是这样?