The United States Internal Revenue Service classifies crypto as property, meaning you can trigger taxes every time you use crypto to buy something. You might be using it to pay for a Tesla electric vehicle — oh, sorry, that’s not possible anymore — a cup of coffee or even a castle in Europe. You might be paying someone for services, either as an independent contractor or as an employee. But no matter what the transaction, you may have a gain or a loss, something quite apart from the income tax impact on the person you are paying.
Z davki ni tako preprosto
The tax impact might even be made more difficult by the wild fluctuations in value that tend to characterize crypto investments. Think about paying for services too: Say you pay someone as an independent contractor; to report the payment, you’ll need to vprašanje them an IRS Form 1099. Whatever the type or amount of crypto you use, the IRS will say you paid them the current market value of the crypto on that day.
When you pay an independent contractor and issue a Form 1099, you can’t enter “1,000 Bitcoin (BTC)” on the form. You must put the value in U.S. dollars as of the time of payment. The contractor you pay might keep the crypto or might sell or transfer it the same day, but that doesn’t impact your taxes.
How about wages paid to employees? Wages paid to employees using crypto are taxable and must be poročali on a Form W-2. They are also subject to withholding and payroll taxes.
Povezano: Kripto davki, poročanje in davčne revizije leta 2021
Če pa nekomu plačate premoženje, kako zadržite davke? Lahko plačate nekaj gotovine in nekaj Bitcoinov in zadržite veliko gotovine, vendar je to lahko zapleteno in neurejeno. Seveda se lahko odločite tudi za plačilo osebe kot izvajalca. Toda ne pozabite, da se lahko težave s statusom delavca pojavijo v katerem koli kontekstu, tudi v tem.
Tako vlaganje in trgovanje s kripto neizogibno vključuje pomembna davčna vprašanja, če vam je všeč ali ne. Nobena skrivnost ni, da IRS želi, da prijavite svoje kripto dobičke. Lahko tudi prijavite kripto izgube, vendar IRS ne skrbi toliko, ali to zahtevate. Po drugi strani pa so dohodki in dobički za IRS zelo pomembni. Davčna uprava še vedno verjame, da v kripto skupnosti obstajajo velike težave s skladnostjo, zato še vedno obstaja nezaupanje in dodaten nadzor.
Povezano: Več pozivov IRS za imetnike računov kripto izmenjave
Pregled
The latest evidence of this continuing issue is that the U.S. Treasury Department expects to publish new rules saying businesses that receive crypto worth more than $10,000 would have to file a currency transaction report with the government naming names and giving details. You might think you won’t get caught, but the risks are growing. The best way to avoid penalties, or worse, is to disclose and report as accurately as you can.
Zapomni si jih 10,000 letters sent by the IRS to crypto taxpayers? And how about all the IRS summonses to Coinbase, Kraken and others? The hunt is still on, Kot je vprašanje davka na kripto on IRS Form 1040 should indicate. The Department of Justice’s Tax Division successfully argued that the mere failure to check a box related to foreign bank account reporting is willfulness, per se; the same argument could get applied to crypto accounts.
Povezano: Kripto FBAR: Posledice onstran
Willful failures carry higher penalties and an increased threat of criminal investigation. The Criminal Investigation Division of the IRS has pol with tax authorities from other countries to share data and enforcement strategies about cryptocurrency tax evasion.
Ko vložite davke, IRS postavi preprosto vprašanje: "Ali ste kadar koli v letu 2020 prejeli, prodali, poslali, zamenjali ali kako drugače pridobili kakršne koli finančne obresti v kateri koli virtualni valuti?" Sliši se precej preprosto, da ali ne, kajne? Kaj bi lahko šlo narobe? Ne zahteva nobenih številk ali podrobnosti - čeprav bi jih prodali, bi to moralo iti drugam na vašem davčnem obračunu. Konec koncev, ker je kripto last IRS, bo vsaka prodaja prinesla dobiček ali izgubo. Številni drugi prenosi bodo prav tako, tudi zamenjava ene vrste kripto za drugo. Zadnji korak je bila napoved, da ministrstvo za finance načrtuje uvedbo novih zahtev glede poročanja za kripto.
Kmalu bodo morale banke in finančne ustanove podatke sporočiti davčni upravi. Borze, skrbniki in storitve kripto plačil naj bi morali storiti enako. Zanimivo je, da vlada jemlje strani svoje knjige pravil iz pravil o gotovinskih transakcijah, čeprav je davčna uprava že leta 2014 dejala, da je kripto lastnina in ne valuta.
For cash, Poročila go on IRS Form 8300 for payments of over $10,000. The IRS even has a list of Pogosta vprašanja regarding reporting cash. For many years, businesses have been required to report cash payments of more than $10,000, which has prompted all sorts of (usually ill-advised) behavior by people to try to avoid doing so. So-called “structuring transactions” can be a crime, even if all the cash you are trying to use is entirely yours.
Therefore, if the $10,000 baseline is implemented for crypto reporting, my guess is there will be people trying to keep something private who end up in trouble for trying to sidestep a reporting trigger. The Bank Secrecy Act zahteva financial institutions to report currency transactions above $10,000 to the IRS. This law also makes it a crime to structure currency transactions to avoid the reports. The IRS Criminal Investigation Division uveljavlja the rules on cash transactions.
Yet, a 2017 poročilo said that the law is prisiljeni primarily against individuals and businesses whose income was obtained legally. That’s what happened to former House Speaker Dennis Hastert, who was obtoženi over structuring his own money. Eventually, he was obsojen to 15 months in prison. Could crypto enforcement end up the same way?
Če gre novi prag kripto poročanja v višini 10,000 ameriških dolarjev enako kot poročanje o gotovini, se lahko nekateri poskusijo zgraditi okoli poročanja. Če se, in če so pravila podobna pravilom poročanja o gotovini, je to lahko precej nevarno.
Ta članek je namenjen splošnim informacijam in ni namenjen pravnemu nasvetu.
Tu izražena stališča, misli in mnenja so avtorja sama in ne odražajo nujno in ne predstavljajo stališč in mnenj Cointelegrafa.
Robert W. Wood je davčni odvetnik, ki zastopa stranke po vsem svetu iz pisarne Wood LLP v San Franciscu, kjer je vodilni partner. Je avtor številnih davčnih knjig in pogosto piše o davkih za Forbes, Tax Notes in druge publikacije.
Vir: https://cointelegraph.com/news/more-irs-crypto-reporting-more-danger
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