{"id":9152,"date":"2022-07-16T20:06:24","date_gmt":"2022-07-16T18:06:24","guid":{"rendered":"http:\/\/crypto50x.com\/us-internal-revenue-service-irs-fyrirmynd-fyrir-dulritunargjaldeyrisskattlagningu\/"},"modified":"2022-07-16T20:06:24","modified_gmt":"2022-07-16T18:06:24","slug":"us-internal-revenue-service-irs-fyrirmynd-fyrir-dulritunargjaldeyrisskattlagningu","status":"publish","type":"post","link":"https:\/\/crypto50x.com\/is\/us-internal-revenue-service-irs-fyrirmynd-fyrir-dulritunargjaldeyrisskattlagningu\/","title":{"rendered":"US Internal Revenue Service (IRS), fyrirmynd fyrir dulritunargjaldeyrisskattlagningu"},"content":{"rendered":"

Tilkoma dulritunargjaldmi\u00f0la hefur veri\u00f0 spottu\u00f0 af talsm\u00f6nnum sem fram\u00farstefnuleg og m\u00f6guleg ors\u00f6k breytinga \u00e1 \u00fev\u00ed hvernig fj\u00e1rm\u00e1lakerfin starfa. \u00c1 hinn b\u00f3ginn l\u00edta efasemdarmenn \u00e1 \u00fea\u00f0 sem lei\u00f0 fyrir svikara og eitthva\u00f0 sem ver\u00f0ur a\u00f0 for\u00f0ast. Hva\u00f0a hli\u00f0 sem \u00fe\u00fa velur a\u00f0 samsama \u00feig vi\u00f0, \u00fe\u00e1 er raunveruleikinn s\u00e1 a\u00f0 dulritunargjaldmi\u00f0ill \u00ed mismunandi myndum \u00feeirra er n\u00fa \u00feegar h\u00e9r hj\u00e1 okkur. Eftir \u00fev\u00ed sem n\u00fdir dulritunargjaldmi\u00f0lar eru anna\u00f0ir og \u00feeir sem fyrir eru koma inn \u00e1 n\u00fdja marka\u00f0i eins og bitcoin \u00ed El Salvador og Mi\u00f0-Afr\u00edkul\u00fd\u00f0veldinu<\/a> , ver\u00f0ur m\u00e1li\u00f0 a\u00f0 skattleggja \u00fe\u00e1 br\u00fdnt.<\/p>\n

Allir sem hafa jafnvel minnstu uppl\u00fdsingar um hvernig r\u00edkisstj\u00f3rnir afla tekna til a\u00f0 fj\u00e1rmagna alltaf st\u00f3rar fj\u00e1rveitingar vita a\u00f0 skattlagning er \u00fea\u00f0. \u00de\u00e9r til uppl\u00fdsingar hafa stj\u00f3rnv\u00f6ld um allan heim mestu \u00fatgj\u00f6ldin mi\u00f0a\u00f0 vi\u00f0 st\u00e6r\u00f0 \u00feeirra, verkefni og \u00e1\u00e6tlanir. Til a\u00f0 halda stj\u00f3rnv\u00f6ldum starfandi ver\u00f0a skattyfirv\u00f6ld a\u00f0 geta fylgst me\u00f0 fj\u00e1rstreymi og tryggt a\u00f0 r\u00e9ttar yfirl\u00fdsingar s\u00e9u gefnar og skattar greiddir.<\/p>\n

\u00cd vaxandi hagkerfum sem hlakka til a\u00f0 taka vi\u00f0 dulritunargjaldmi\u00f0lum gl\u00edma vi\u00f0 \u00fe\u00e1 miklu \u00e1skorun a\u00f0 b\u00faa til \u00e1rei\u00f0anlegt og m\u00f3tt\u00e6kilegt skattkerfi fyrir \u00fe\u00e1. Mundu a\u00f0 dulritunargjaldmi\u00f0lar eru \u00ed e\u00f0li s\u00ednu ekki stj\u00f3rna\u00f0 af neinni fiat stofnun. \u00deannig a\u00f0 til a\u00f0 skattleggja s\u00fdndargjaldmi\u00f0lana \u00e1 \u00e1rei\u00f0anlegan h\u00e1tt \u00fearf vanda\u00f0 ferli sem skortir \u00ed flestum l\u00f6ndum. \u00dea\u00f0 getur teki\u00f0 endalaust a\u00f0 kl\u00f3ra s\u00e9r \u00ed hausinn til a\u00f0 \u00fer\u00f3a sl\u00edk kerfi \u00ed alv\u00f6ru til d\u00e6mis \u00ed Afr\u00edkul\u00f6ndum.<\/p>\n

\u00de\u00fa getur lesi\u00f0 meira um skattlagningu dulritunargjaldmi\u00f0ils, vandr\u00e6\u00f0in og m\u00f6guleikana<\/a><\/p>\n

\u00dear sem flest l\u00f6nd eiga \u00ed erfi\u00f0leikum me\u00f0 a\u00f0 skattleggja dulm\u00e1l, hafa Bandar\u00edkin b\u00fai\u00f0 til virkt kerfi til a\u00f0 rekja \u00fea\u00f0. Kannski m\u00e1 draga nokkra l\u00e6rd\u00f3ma af \u00fev\u00ed hvernig \u00feeim t\u00f3kst a\u00f0 b\u00faa til svo \u00f6flugt og h\u00e6filegt skattkerfi dulritunargjaldmi\u00f0ils.<\/p>\n

R\u00edkisskattstj\u00f3ri Bandar\u00edkjanna (IRS) um skattlagningu dulritunargjaldmi\u00f0ils<\/h2>\n

Allur hagna\u00f0ur sem \u00fe\u00fa sem kaupma\u00f0ur hefur af vi\u00f0skiptum me\u00f0 dulritunargjaldmi\u00f0il er skattskyldur sem s\u00f6luhagna\u00f0ur. Samkv\u00e6mt Internal Revenue Service (IRS) \u00e1 s\u00e9r sta\u00f0 skattlagning dulritunargjaldmi\u00f0ils einnig \u00feegar \u00fe\u00fa notar \u00fea\u00f0 til a\u00f0 kaupa v\u00f6rur og \u00fej\u00f3nustu. Hins vegar ver\u00f0ur \u00fe\u00fa a\u00f0 muna a\u00f0 tekjur af n\u00e1muvinnslu mismunandi dulritunargjaldmi\u00f0la eru tekjur.<\/p>\n

\u00dea\u00f0 er fl\u00f3ki\u00f0 a\u00f0 skattleggja dulritunargjaldmi\u00f0la. Jafnvel me\u00f0 \u00fer\u00f3u\u00f0u l\u00f6gin, eiga \u00fej\u00f3\u00f0ir, \u00fear \u00e1 me\u00f0al hin \u00fer\u00f3u\u00f0u, enn erfitt me\u00f0 a\u00f0 skattleggja \u00feau. Til d\u00e6mis, \u00ed Bandar\u00edkjunum, er r\u00edkisskatta\u00fej\u00f3nustan (IRS) eina eftirlitsstofnunin sem hefur bo\u00f0i\u00f0 lei\u00f0beiningar \u00ed tengslum vi\u00f0 dulm\u00e1l. \u00dear a\u00f0 auki hefur IRS st\u00f6\u00f0ugt gefi\u00f0 t\u00f3ninn um dulritunarstefnu.<\/p>\n

Ethereum, Bitcoin<\/a> sem og \u00f6nnur dulm\u00e1l eru skattskyld. \u00c1st\u00e6\u00f0an er s\u00fa a\u00f0 IRS l\u00edtur \u00e1 \u00fe\u00e1 sem eign. \u00deess vegna eru \u00fe\u00e6r skattlag\u00f0ar eins og allar a\u00f0rar eignir, \u00fear me\u00f0 tali\u00f0 gull og hlutabr\u00e9f.<\/p>\n

Hvernig l\u00edtur IRS \u00e1 Cryptocurrency?<\/h2>\n

Eins og \u00e9g sag\u00f0i \u00e1\u00f0an l\u00edtur r\u00edkisskatta\u00fej\u00f3nustan (IRS) \u00e1 dulritunargjaldmi\u00f0il sem eign. \u00dear a\u00f0 auki, \u00ed gegnum \u00e1rin, hafa dulm\u00e1l breyst \u00ed g\u00f3\u00f0a langt\u00edmafj\u00e1rfestingu sem og sveiflukennda eign fyrir \u00fe\u00e1 sem vilja eiga vi\u00f0skipti me\u00f0 \u00feau \u00ed stuttan t\u00edma. \u00der\u00e1tt fyrir mikinn v\u00f6xt er \u00f3lj\u00f3st og fl\u00f3ki\u00f0 a\u00f0 \u00e1kvar\u00f0a bestu lei\u00f0ina til a\u00f0 skattleggja hann.<\/p>\n

Me\u00f0h\u00f6ndlun dulritunargjaldmi\u00f0ils \u00e1 vi\u00f0 um \u00f6ll vi\u00f0skipti. IRS krefst \u00feess a\u00f0 \u00fe\u00fa skr\u00e1ir hverja f\u00e6rslu og reiknar \u00fat tap e\u00f0a hagna\u00f0. \u00de\u00fa \u00fearft jafnvel a\u00f0 skr\u00e1 daglegar athafnir eins og a\u00f0 kaupa pizzu e\u00f0a kaffibolla.<\/p>\n

Fj\u00f3rir helstu atbur\u00f0ir \u00feegar dulritunargj\u00f6ld eru skattl\u00f6g\u00f0<\/h3>\n

Fyrsti atbur\u00f0urinn sem lei\u00f0ir til skattlagningar dulritunar er a\u00f0 selja dulritunargjaldmi\u00f0il<\/a> fyrir fiat. D\u00e6mi er a\u00f0 selja Bitcoin til a\u00f0 f\u00e1 Bandar\u00edkjadal e\u00f0a jafnvel selja eter fyrir GBP. Annar atbur\u00f0urinn er vi\u00f0skipti me\u00f0 dulritunargjaldmi\u00f0il. Til d\u00e6mis, vi\u00f0skipti me\u00f0 Bitcoin fyrir Ether<\/a> . Mundu a\u00f0 \u00fea\u00f0 er ekki leyfilegt a\u00f0 breyta sama dulm\u00e1linu.<\/p>\n

\u00deri\u00f0ja tilviki\u00f0 um a\u00f0 vera skattlag\u00f0ur er \u00feegar \u00fe\u00fa notar dulritunargjaldmi\u00f0il til a\u00f0 kaupa v\u00f6ru e\u00f0a jafnvel \u00fej\u00f3nustu. D\u00e6mi er a\u00f0 nota Bitcoin til a\u00f0 b\u00f3ka flugf\u00e9lag e\u00f0a h\u00f3tel \u00feegar \u00fe\u00fa fer\u00f0 \u00ed fr\u00ed. S\u00ed\u00f0asti vi\u00f0bur\u00f0urinn er \u00feegar \u00fe\u00fa f\u00e6r\u00f0 dulm\u00e1l vegna \u00feess a\u00f0 skipta \u00fev\u00ed \u00fat fyrir v\u00f6rur og \u00fej\u00f3nustu, loftfall, n\u00e1muvinnslu og gaffal.<\/p>\n

Atbur\u00f0ir \u00feegar dulritunargjaldmi\u00f0lar eru ekki skattlag\u00f0ir<\/h3>\n

\u00cd sumum tilfellum er ekki v\u00edst a\u00f0 dulm\u00e1l ver\u00f0i skattlagt og einn \u00feeirra er \u00feegar \u00fe\u00fa kaupir dulm\u00e1l me\u00f0 Fiat. Til d\u00e6mis a\u00f0 kaupa Bitcoin me\u00f0 \u00fev\u00ed a\u00f0 nota tekjur af venjulegu starfi \u00fe\u00ednu. Anna\u00f0 er \u00feegar \u00fe\u00fa gefur dulm\u00e1l til stofnunar sem er undan\u00feegin skattgrei\u00f0slu.<\/p>\n

\u00de\u00fa g\u00e6tir heldur ekki \u00feurft a\u00f0 borga skatta \u00feegar \u00fe\u00fa gefur dulritunargjaldmi\u00f0la. Hins vegar er h\u00e1marksupph\u00e6\u00f0in sem \u00fe\u00fa getur gefi\u00f0 $15.000. A\u00f0 lokum, \u00feegar \u00fe\u00fa flytur dulm\u00e1l fr\u00e1 einu veski \u00ed anna\u00f0. Mundu a\u00f0 \u00fe\u00fa \u00e6ttir a\u00f0 vera eigandi beggja veskjanna.<\/p>\n

The Crypto Tax Challenges<\/h2>\n

N\u00fdlega, „IRS framkv\u00e6mdastj\u00f3ri Charles Rettig lyfti nokkrum augabr\u00fanum \u00feegar hann benti \u00e1 vaxandi vins\u00e6ldir dulritunargjaldmi\u00f0ils sem st\u00f3ran \u00fe\u00e1tt \u00e1 bak vi\u00f0 umtalsver\u00f0a skattabili\u00f0 – munurinn \u00e1 \u00fev\u00ed sem IRS innheimtir \u00e1 m\u00f3ti \u00fev\u00ed sem skattgrei\u00f0endur skulda l\u00f6glega.“<\/p>\n

IRS telur \u00fea\u00f0 krefjandi a\u00f0 rekja dulritunarvi\u00f0skiptin e\u00f0a tekjur ef \u00fe\u00e6r eru ekki tilkynntar af kauph\u00f6llum, \u00feri\u00f0ja a\u00f0ila e\u00f0a fyrirt\u00e6kjum. \u00dea\u00f0 \u00fe\u00fd\u00f0ir a\u00f0 tekjur eru \u00f3skattlag\u00f0ar. \u00dear sem engin sk\u00fdr regla er til, \u00fe\u00e1 \u00e1 s\u00e9r sta\u00f0 miki\u00f0 af \u00fev\u00ed a\u00f0 tilkynna ekki \u00ed dulritunarheiminum.<\/p>\n

\u00cd hvert sinn sem einstaklingur tilkynnir ekki um vi\u00f0skipti n\u00fdtur vi\u00f0komandi g\u00f3\u00f0s af skattsvikum. \u00c1st\u00e6\u00f0an er s\u00fa a\u00f0 \u00fea\u00f0 er \u00f3rekjanlegt og jafnvel a\u00f0 rekja lei\u00f0 s\u00edna er mj\u00f6g krefjandi. \u00d6nnur \u00e1skorun er s\u00fa sta\u00f0reynd a\u00f0 dulm\u00e1l breytist h\u00e6gt og r\u00f3lega \u00ed a\u00f0 vera valkostur \u00ed rei\u00f0uf\u00e9. \u00deetta er vegna \u00feess a\u00f0 sum fyrirt\u00e6ki eru farin a\u00f0 sam\u00feykkja \u00fea\u00f0 sem grei\u00f0slum\u00e1ta. Hins vegar, \u00fe\u00f3 a\u00f0 rei\u00f0uf\u00e9 s\u00e9 mj\u00f6g stj\u00f3rna\u00f0, er dulritun \u00fea\u00f0 ekki.<\/p>\n

Til d\u00e6mis, \u00feegar \u00fe\u00fa stundar vi\u00f0skipti \u00ed Bandar\u00edkjunum og \u00fe\u00fa f\u00e6r\u00f0 yfir $10.000 rei\u00f0uf\u00e9 fr\u00e1 neytanda, ver\u00f0ur \u00fe\u00fa a\u00f0 leggja fram gjaldeyrissk\u00fdrslu. Sk\u00fdrslurnar tilkynna stj\u00f3rnv\u00f6ldum a\u00f0 kaupandi eigi miki\u00f0 f\u00e9 sem g\u00e6ti hafa veri\u00f0 e\u00f0a ekki veri\u00f0 tilkynnt \u00ed skattframtali.<\/p>\n

Hva\u00f0 var\u00f0ar dulritunargjaldmi\u00f0la \u00fe\u00e1 gilda ofangreindar reglur ekki. Nota\u00f0 b\u00edlafyrirt\u00e6ki sem f\u00e6r 20.000 $ af BTC fr\u00e1 neytanda \u00fearf ekki a\u00f0 leggja fram gjaldeyrisvi\u00f0skiptask\u00fdrslu. Einnig, \u00e1 skattframtali eiganda fyrirt\u00e6kisins, g\u00e6ti \u00fea\u00f0 fari\u00f0 \u00f3skatta\u00f0. S\u00fa sta\u00f0reynd a\u00f0 \u00fea\u00f0 er engin mi\u00f0l\u00e6g yfirv\u00f6ld sem sj\u00e1 um a\u00f0 kaupa og selja dulrita gerir vi\u00f0skiptin \u00f3gegns\u00e6<\/a> .<\/p>\n

Af hverju h\u00f3f IRS a\u00f0ger\u00f0ir til dulritunarfyllingar \u00e1ri\u00f0 2022?<\/h2>\n

IRS er strangt vi\u00f0 dulritunarfyllingu \u00fear sem \u00fea\u00f0 vantar um 50 milljar\u00f0a dollara af \u00f3greiddum dulritunarsk\u00f6ttum \u00e1rlega. IRS skilur a\u00f0 ef \u00fea\u00f0 gerir ekki neitt \u00fe\u00e1 mun bili\u00f0 aukast. Eins miki\u00f0 og vi\u00f0skiptin eru s\u00fdnileg \u00ed blokkake\u00f0junum, ef vi\u00f0semjendur eru nafnlausir, \u00fe\u00e1 er \u00fea\u00f0 krefjandi fyrir IRS a\u00f0 \u00feekkja f\u00f3lki\u00f0 sem skuldar landi\u00f0 skatta<\/a> .<\/p>\n

IRS hefur veri\u00f0 m\u00f3tm\u00e6lt. \u00dea\u00f0 hefur fj\u00e1rfest miki\u00f0 \u00ed ferli og myndbreytingum og starfsf\u00f3lki. Undanfarin tv\u00f6 \u00e1r hafa skattgrei\u00f0endur bara fengi\u00f0 \u00fe\u00e1 spurningu hvort \u00feeir hafi selt, skipt e\u00f0a fengi\u00f0 skatta. Ef einhver segir nei, \u00fe\u00e1 ney\u00f0ist IRS til a\u00f0 endursko\u00f0a og jafnvel beita nau\u00f0synlegum sektum. \u00deannig, sem dulm\u00e1lsmi\u00f0lari, \u00e6ttir \u00fe\u00fa a\u00f0 vera hei\u00f0arlegur me\u00f0 skatta.<\/p>\n

\u00dear sem dulritunarundanskot er mikilv\u00e6gt m\u00e1l. IRS sem og r\u00edkissj\u00f3\u00f0ur hafa dr\u00f6g a\u00f0 reglu sem fyrirt\u00e6ki munu nota vi\u00f0 sk\u00fdrslugj\u00f6f og s\u00f6fnun uppl\u00fdsinga um vi\u00f0skipti vi\u00f0skiptavina sinna. Skr\u00e1ning \u00e1 \u00edtarlegum gagnavi\u00f0skiptum kaupmanna mun hefjast \u00e1ri\u00f0 2023.<\/p>\n

Eftir a\u00f0 reglurnar sem IRS dr\u00f6gin eru til sta\u00f0ar munu mi\u00f0larar og kauphallir senda n\u00e1kv\u00e6mar vi\u00f0skiptag\u00f6gn til vi\u00f0skiptavina sem stundu\u00f0u vi\u00f0skipti og IRS. \u00deeir tveir munu s\u00ed\u00f0an nota uppl\u00fdsingarnar vi\u00f0 innheimtu skatta. G\u00f6gnin sem veitt eru innihalda s\u00f6luhagna\u00f0 e\u00f0a -tap fj\u00e1rfestis, framleg\u00f0 af s\u00f6lu og n\u00f6fn og heimilisf\u00f6ng. Me\u00f0 \u00feessum uppl\u00fdsingum mun fylgihlutfalli\u00f0 h\u00e6kka.<\/p>\n

G\u00f6gnin og uppl\u00fdsingarnar eru mikilv\u00e6gar \u00fear sem \u00fe\u00e6r munu hj\u00e1lpa IRS a\u00f0 n\u00e1 f\u00f3lki sem sv\u00edkur undan skatti. A\u00f0 auki mun \u00fea\u00f0 au\u00f0velda skr\u00e1ningu einstaklinga sem vilja borga reikninga s\u00edna. Mundu a\u00f0 \u00fea\u00f0 eru \u00f3greiddar dulritunarskuldbindingar sem stu\u00f0la mj\u00f6g a\u00f0 vaxandi skattabili Bandar\u00edkjanna.<\/p>\n

Ferli\u00f0 vi\u00f0 a\u00f0 tilkynna dulritunarskatta \u00ed Bandar\u00edkjunum<\/h2>\n

\u00deegar \u00fe\u00fa leggur fram skatta fyrir dulm\u00e1l \u00fearftu ey\u00f0ubla\u00f0 8949. Til a\u00f0 fylla \u00fat ey\u00f0ubla\u00f0i\u00f0 \u00fearftu a\u00f0 gefa upp eftirfarandi uppl\u00fdsingar:<\/p>\n