IRS Issues Guidance and Solicits Feedback on Nonfungible Tokens (“非功能性测试”)

3月21日, 2023, the Treasury Department and the Internal Revenue Service (the “IRS”) announced that they were requesting comments regarding upcoming guidance on US tax treatment of certain nonfungible tokens (“非功能性测试”) as collectibles under Internal Revenue Code (IRC) section 408(m).

非功能性测试

An NFT is a unique digital identifier that is used to certify ownership and authenticity of either a right

对于数字文件(e.g., a digital image) or a right with respect to an asset that is not a digital file (e.g.(参加体育赛事的权利).e.相关的权利或资产. It is recorded in a blockchain using distributed ledger technology and cannot be copied, 代替, 或细分. Unlike cryptocurrencies, which are fungible, 非功能性测试 are uniquely identifiable assets. The ownership of an NFT can be transferred by the owner; as a result, 非功能性测试 can be sold and traded.

Distributed ledger technology is a digital system for recording, sharing and synchronizing transactions and their details in multiple places at the same time.

IRC第408(m)条

IRC第408(m)条(2) provides a list of items that are treated as collectibles for certain US tax purposes. 例如, 根据IRC第408(m)(1)条, an acquisition by an individual retirement account of a collectible is treated as a distribution from such account equal to the cost to the account of the collectible.

The specific list of items that are treated as collectibles under IRC第408(m)条(2) is as follows:

-任何艺术品;
-任何地毯或古董;
-任何金属或宝石;
-任何邮票或硬币;
– Any alcoholic beverage; or
– Any other tangible personal property specified by the Secretary for purposes of IRC第408(m)条

国税局的指导

等待进一步指导, the IRS intents to use a so-called look-through analysis in order to determine whether an NFT constitutes a collectible under IRC第408(m)条. 在透查分析下, a determination of whether an NFT constitutes a collectible under IRC第408(m)条 is made by reference to the list of collectibles included in IRC第408(m)条. 更具体地说, to the extent that the NFT’s associated right or asset is included in the definition of a collectible under IRC第408(m)条, the NFT itself is treated as a collectible under IRC第408(m)条. 例如, a gem is included in the list of items that are treated as collectibles under IRC第408(m)条(2), as referenced above; therefore, an NFT that certifies ownership of a gem should constitute a collectible.

One of the questions that the IRS has raised in applying the look-through analysis is whether a digital file constitutes a “work of art” and therefore an NFT with a digital file as its associated right or asset should be treated as a collectable under section 408(m).

通知2023-27, the Treasury Department and the IRS have requested comments on any aspect of 非功能性测试 that may affect the treatment of an NFT as a collectible. In that Notice, among others, the IRS has specifically requested comments as to whether:

1. 美国国税局已经准确地定义了NFT;
2. There are factors to consider when determining whether an NFT constitutes a collectable under section IRC 408(m); and
3. There are burdens associated with the application of the look-through analysis.

The IRS has requested that the comments are submitted in writing on or before June 19, 2023.

如果你有任何问题，请提出来 澳门官方老葡京.

Inna Ganz的文章