IRS Rules for Cryptocurrency

in cryptocurrency •  7 years ago 

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The IRS has set out specific rules in regard to Virtual/Cryptocurrency that you will want to understand as you build your Cryptocurrency Portfolio.

Some of the important points in the document include:

  • The IRS considers “Virtual Currency” to be “Personal Property”. This means it is not subject to rules that apply to Securities such as Stocks and Bonds.
  • Trading “Virtual Currency”: “Under currently applicable law, virtual currency is not treated as currency that could generate foreign currency gain or loss for U.S. federal tax purposes.”
  • If you receive payment in “Virtual Currency” for goods or services you must declare it as income for the “fair market value” of the currency at the time of the transaction.
  • “Virtual Currency Mining ” profits are taxable at the rate of the virtual currency’s “fair market value” at the time the “mining profits” are received.
    • Much more is explored in this document which comes directly from the IRS itself.
      Click Here for IRS Cryptocurrency Rules PDF

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      “Virtual Currency Mining ” profits are taxable at the rate of the virtual currency’s “fair market value” at the time the “mining profits” are received.

      This could make mining unprofitable for most people. I'm just wondering how many cryptocurrency miners will declare their earnings? :)

      Mining profits are extremely hard for the IRS to discover... especially if you are reinvesting. I agree... not many miners will accurately declare earnings.