[HN Gopher] U.S. Treasury calls for stricter cryptocurrency comp...
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       U.S. Treasury calls for stricter cryptocurrency compliance with IRS
        
       Author : ASinclair
       Score  : 100 points
       Date   : 2021-05-20 16:48 UTC (6 hours ago)
        
 (HTM) web link (www.cnbc.com)
 (TXT) w3m dump (www.cnbc.com)
        
       | awrence wrote:
       | The burden seems to be on the business side here. So I'm not sure
       | what changes tax wise for end users who were using centralized
       | exchanges to monetize their holdings. If they weren't assuming
       | the IRS was monitoring everything they were doing to begin with
       | they were fooling themselves.
       | 
       | It'd be interesting to see though if you opened a lightning
       | channel with an exchange and transferred funds back and forth to
       | yourself millions of times. Seems like that would create infinite
       | spam and flood these reporting requirements.
        
       | AlchemistCamp wrote:
       | It's completely reasonable to tax investment earnings. That said,
       | these regulations are concerning to me as a developer interested
       | in actually building on blockchain technology.
       | 
       | At least from what I understand, just doing what's rapidly
       | becoming run of the mill Web3 development is becoming extremely
       | fraught territory for US citizens who want to comply with
       | accounting and tax rules. It's an even bigger deterrent for
       | students with limited ability to hire an accountant.
       | 
       | It wouldn't have been good for the US to stifle the web 25 years
       | ago and I don't think regulating blockchain tech worldwide will
       | work any better than trying to restrict the export of PGP did.
       | Talent will just leave.
        
         | matheusmoreira wrote:
         | > It's completely reasonable to tax investment earnings.
         | 
         | Why? Don't americans have access to tax-free investment
         | accounts like Roth?
        
         | metalliqaz wrote:
         | Why can't you do run of the mill Web3 development without
         | transferring >$10K ???
        
         | LiquidSky wrote:
         | >It wouldn't have been good for the US to stifle the web 25
         | years ago
         | 
         | Bitcoin was developed in 2008. The WWW opened to the general
         | public in 1991. This would be the equivalent of the US
         | government starting to regulate the web in 2004.
         | 
         | Crypto enthusiasts like to pretend we're still in the early
         | days to try and deal with the extremely embarrassing reality
         | that almost a decade and a half on it's still utterly useless.
        
         | Daishiman wrote:
         | I keep hearing about all these amazing crypto products, yet
         | outside of this very specific scene, where curiously _only_ the
         | VCs and devs involved wax poetic about it, you can never seem
         | to find a real customer talking about their experience.
         | 
         | You either acknowledge that cryptocurrencies look close enough
         | to currencies or securities and regulate them as such, or you
         | promote them for illegal and ambiguously legal reasons for
         | which there is little rationale for a commercial endeavor.
         | 
         | Anything else is just basically letting people slowly reinvent
         | the finance system, with all the inevitable pitfalls it will
         | have. Yes, it's regulated, so are most industries that have
         | substantial systemic risks. The web was an anomaly, but as its
         | proponents and participants acquired more power in society,
         | society sought to regulate the rougher edges (for better or
         | worse).
        
           | Barrin92 wrote:
           | >"I keep hearing about all these amazing crypto products, yet
           | outside of this very specific scene, where curiously only the
           | VCs and devs involved wax poetic about it, you can never seem
           | to find a real customer talking about their experience."
           | 
           | because there is none. A paper[1] described this as
           | 'Veblenian Entrepreneurship'. Being 'in crypto' isn't
           | actually about producing any tangible goods or services, but
           | _consuming_ the  'crypto/entrepreneur' lifestyle. It's a way
           | for people to LARP as technologists or entrepreneurs without
           | actually producing anything of use to the general public at
           | large.
           | 
           | [1]https://papers.ssrn.com/sol3/papers.cfm?abstract_id=347904
           | 2
        
           | dataflow wrote:
           | > with all the inevitable pitfalls it will have
           | 
           | Exhibit A (which I routinely get downvoted for mentioning on
           | HN, as nobody likes to hear it): Ransomware
        
             | jandrese wrote:
             | Exhibit B: Drugs
             | 
             | Sadly you can't buy your getaway car with Bitcoin anymore.
        
           | scsilver wrote:
           | Decentralized securities havfe a different flavor than
           | traditional securities, I like whos in charge, Gensler, to
           | determine how they are going to regulate them if they are
           | considered securities.
        
         | pradn wrote:
         | It seems to me that the US government is doing this at the
         | right time. We're not in the early stages of cryptocurrency.
         | We've had 10 years for lots of new ideas to mature, and we're
         | on the verge of the most promising of all - Etherium
         | transitioning from PoW to PoS. I'd say this is somewhat late
         | given the Bitcoin/Etherium's popularity among small investors
         | with much to lose, immense greenhouse gas emissions, and
         | facilitation of ransomware and dark markets.
         | 
         | Any crytocurrency good enough to be useful will be large enough
         | to have an ecosystem that complies with these rules.
         | 
         | Our society regulates money exchange for a reason. It can be
         | put to tremendous negative use - funding criminal activities,
         | siphoning money from public investment, etc.
        
           | noofen wrote:
           | > It can be put to tremendous negative use - funding criminal
           | activities, siphoning money from public investment, etc.
           | 
           | And just like fiat, these activities will continue in the
           | shadows, while innovation is harmed by regulation.
        
           | [deleted]
        
       | sandworm101 wrote:
       | I'm all for reporting cryptocurrency as income. Bring on the tax
       | deductions. Now my graphics card is an expense. So too the rest
       | of my gaming rig, a rig that spends more time mining coin than it
       | does playing games. My power bill? What accelerated depreciation
       | can I take on a graphics card? Did I even turn a profit this
       | year?
       | 
       | A few decades ago the IRS looked into rewards schemes, air miles
       | and grocery store loyalty points. Those are technically income
       | that must be declared. The result of the IRS investigation was
       | that the entire are is too difficult to assess, too riddled with
       | negative valuations that could be declared as losses (ie points
       | that expire). I think they will come to the same conclusions for
       | small bitcoin miners.
        
         | qeternity wrote:
         | If you're actually mining, you're better off setting up a Sole
         | Prop and filing.
        
         | Pulcinella wrote:
         | You could already do that, but generally the standard deduction
         | is better for most people than whatever they get by itemizing.
        
           | sandworm101 wrote:
           | Graphics cards are selling for thousands of dollars. Small
           | dedicated mining rigs cost upwards of 10k. It doesn't take
           | many of those to get beyond standard deductions.
        
           | toss1 wrote:
           | GP could likely do it next week if he formed a business
           | entity (Corp, LLC, etc.), which could properly take
           | deductions from the first dollar of expense, as (s)he
           | described.
           | 
           | Form the company, fund it with initial capital, then spend on
           | rigs, utilities, & currencies. Your costs are expense-able,
           | profits are taxable, and it all goes on a Schedule C, K, or
           | whatever, depending on your corp type. You can probably take
           | loss-carry-forwards from loss-making years to apply against
           | profitable years,, and you can still likely use the standard
           | personal deduction.
           | 
           | Absolutely check with your accountant and attny for local,
           | state, national rules, this is not advice, just general
           | experience.
           | 
           | I'd also advise using a proper accountant to file your taxes.
           | Accountants put their reputation (and even their liscence) on
           | the line and reduces the chances of audit. I've known several
           | people who got audited, all of them had the IRS write checks
           | to them at the end, but it was a huge pain in the arse, and
           | they all did their own taxes, which seems like kind of a red
           | flag (or extra demerits in their scoring systems) to the IRS.
        
         | [deleted]
        
       | mdorazio wrote:
       | As someone with a decent amount of money in crypto, I welcome
       | this. I want to pay taxes on crypto capital gains in a way that
       | makes sense instead of trying to guess my way through it, and I
       | also want clear rules for exchanges, pools, etc. to follow to
       | make reporting easy at tax time.
        
         | xur17 wrote:
         | Is this actually going to help with that though? It sounds like
         | this is just going to force exchanges and businesses to report
         | transfers that are >= $10k to the federal government. In some
         | ways this might make it worse since the federal government will
         | have incomplete information and might audit you because they
         | think you owe taxes when you really don't.
         | 
         | That said, I'd also really like to have clearer guidance around
         | different crypto tax situations. Buying, selling, and
         | transferring are all pretty darn clear to me. Wrapping tokens,
         | staking tokens, merging multiple tokens into one, etc are all
         | extremely unclear and result in inefficient technical solutions
         | right now. It's horribly frustrating.
         | 
         | To give a simple example, I'd love to stake my ETH via a
         | decentralized staking pool. To do so I have to convert my ETH
         | into another token that is convertible back into ETH when I go
         | to withdraw. In theory that might be a taxable event. In my
         | mind it really shouldn't though because it's still ETH, just
         | deposited somewhere.
        
         | brightball wrote:
         | Yea, what I don't understand is how something like using ETH to
         | buy another coin should be taxed? I totally get converting it
         | back to dollars and calling that capital gains but trying to
         | tax conversions from one to another seems nutty to me.
        
           | scsilver wrote:
           | You just take the current fair market value of the assets in
           | question. You realize the gains on the asset you are selling,
           | and you start your cost basis on the asset you are buying.
           | Now thats easy for liquid crypto markets, its harder for when
           | you are trading a paperclip into a house. At the end of the
           | day, you self declare and you do your best to justify
           | yourself. If the irs has a problem, they will let you know.
        
           | garmaine wrote:
           | Why? If you trade Apple stock for Tesla, it's a taxable
           | event. There isn't any requirement that USD be involved.
        
             | dclaw wrote:
             | You do not trade 1 stock for another, you have to sell it,
             | wait t+2 days for it to clear, then use those proceeds to
             | buy the other stock. It's not the same in any manner.
        
               | stale2002 wrote:
               | So if I _could_ find someone who was willing to trade
               | shares with me, for other shares, then I could just not
               | have to pay taxes?
               | 
               | Sounds like an awesome financial strategy! Sounds like
               | someone could make a whole bunch of money doing this.
               | 
               | But they aren't. Nobody is doing this. Even though, there
               | would be a huge amount of money to make, from doing it.
        
               | novok wrote:
               | That is just a side effect about how certain exchanges
               | work, you can still trade one good for another without
               | using cash, and it's a taxable event because your
               | 'liquidating' property. It's known as bartering income:
               | https://www.irs.gov/taxtopics/tc420
        
               | dclaw wrote:
               | Very true, it's mainly an exchange thing. Thanks for
               | pointing that out.
        
               | garmaine wrote:
               | If I have a stock certificate for AAPL, and you have a
               | TSLA stock certificate (I'm talking about actual paper
               | certificates), we can trade them and it is a taxable
               | event.
        
               | dclaw wrote:
               | Ahh man, you are indeed right. But I seriously haven't
               | seen a paper stock certificate in person this century.
        
               | voidfunc wrote:
               | I have some Disney ones from the 90s. They are actually
               | very very nice artwork.
        
           | mancerayder wrote:
           | The bigger problem is that the automation behind sufficient
           | tracking to make it easier to report is missing - or was. I
           | bought stuff from Bittrex years ago, and I was forced to buy
           | BTC to convert it to buy something else, Bittrex went away
           | (and never cared anyway), so now I have some headaches to
           | report. I'm glad my holdings were small.
           | 
           | All this goes away if there's automation and agreement among
           | the exchanges. Of course, for those with wallets, I'm not
           | sure what the solution there is. I'm guessing there should be
           | some software one can use to track transfer times + prices
           | and aggregate that, based on address... or something.
        
           | Analemma_ wrote:
           | All transfers are taxable unless they are "in-kind", which is
           | a very limited carve-out (e.g. you exchange gold for other
           | gold).
        
           | nightski wrote:
           | I feel like it would get really complicated to determine cost
           | basis and actual capital gains if you did not do this. But
           | maybe it's easy and I am missing something.
        
           | chollida1 wrote:
           | If I were to swap some Apple shares for Microsoft shares ,
           | without selling one for cash first, that would still be a
           | taxable event.
           | 
           | I know this because we did such a trade with another fund.
           | 
           | Swapping one crypto for another is the same thing, the fact
           | that fiat isn't involved doesn't change much in this
           | scenario.
        
             | quotha wrote:
             | No one offers swapping x shares for y shares, you have to
             | sell and buy. You can swap currency and some people believe
             | crypto is currency, so it is different.
        
               | tehlike wrote:
               | Then there's a loophole right? Create a stable coin, and
               | never have to cashout.
        
               | blibble wrote:
               | the common analogy would be an FX pair (like GBPUSD)
        
               | nerdponx wrote:
               | And how are forex transactions taxed? Why don't we just
               | apply that policy to crypto?
        
               | ska wrote:
               | > Why don't we just apply that policy to crypto?
               | 
               | This is the core of the whole issue; IRS (and similar
               | bodies) are deciding what crypto "is", at least for tax
               | purposes (as is their purview). That has implication for
               | how and when things are taxed.
        
               | blibble wrote:
               | in the UK it depends on the intent of the transaction
               | 
               | speculation is treated differently to full-time trading,
               | which is in term treated differently to trying to make
               | some money on the side
        
               | ska wrote:
               | It doesn't really matter if you make the analogy of asset
               | or FX; you owe tax on gains in either case.
        
             | ska wrote:
             | Even giving the stock to someone else can be a taxable
             | event (e.g. in lieu of cash you owed).
        
             | nonameiguess wrote:
             | This isn't actually true as companies routinely acquire
             | each other using mostly or only stock. However, the IRS
             | does not consider exchange of stock for stock in mergers
             | and acquisitions to be a taxable event.
        
               | chollida1 wrote:
               | Different case than what we're talking about here. Your
               | case would be the same if it was cash buying a company.
               | 
               | Here we're talking about something different, which is an
               | individual trading one form of crypto for another and
               | showing how the same trade donew ith stock would be taxed
               | similarly if you just swapped stock with another trader.
        
               | robot_no_419 wrote:
               | You are also taxed if you use cryptocurrency to directly
               | buy goods or services as well. Based on my understanding,
               | that would include using cryptocurrency to buy a company.
        
           | retrac wrote:
           | Forex is often subject to such taxes. If the USD and CAD were
           | trading 1:1 then if I buy 1000 USD with 1000 CAD in cash I
           | have right now, and then immediately buy 1000 CAD worth of
           | products with those USD, there are no taxes due.
           | 
           | If I buy 1000 of USD with 1000 CAD, with the expectation CAD
           | will fall, then since my taxes are due in CAD in my case,
           | when I sell those USD for 1500 CAD I've realized a gain of
           | 500 CAD that would be considered taxable income. But if CAD
           | goes up and I have to sell those USD for only 500 CAD, then
           | I've realized a loss of 500 CAD and I could deduct it on my
           | taxes.
           | 
           | Seems reasonable enough to tax currencies like investments
           | when they're used as investments. Any asset held in that
           | manner usually would be taxed like that.
        
             | [deleted]
        
       | paulpauper wrote:
       | As if it was not strict enough
        
       | madamelic wrote:
       | >could provide a regulatory moat around existing cryptocurrency
       | exchanges
       | 
       | Because if there is one thing we need more of, it is government-
       | sponsored oligopolies.
        
       | tldrthelaw wrote:
       | It was only a matter of time. I've been advising clients to
       | retain every scrap of information regarding every trade they make
       | for a while now. The hammer is coming.
        
       | andred14 wrote:
       | GFY.
       | 
       | I DO NOT consent to my hard earned money being spent on wars and
       | experimental drugs.
        
       | golover721 wrote:
       | This seems like a positive for the legitimization of
       | cryptocurrency. Of course if you were trying to use it to avoid
       | paying taxes you may feel otherwise. Hopefully it leads better
       | forms and adoption by exchanges to provide useful tax documents.
        
         | fragileone wrote:
         | Except the SEC is trying to classify all blockchain products as
         | securities, which massives harms onboarding for people who want
         | to try these fringe creative new apps.
        
         | BitwiseFool wrote:
         | If "Legitimate" means having to comply with all these
         | regulations and decisions from unelected bureaucrats, then I
         | prefer fringe and bizarre.
        
           | vorpalhex wrote:
           | If paying your taxes and not shoveling money to criminals is
           | "complying with regulations from unelected bureaucrats" then
           | you have an ethical quandry as much as a practical one to
           | sort through.
        
         | tluyben2 wrote:
         | This is what I feel; becoming more normal. Sure a lot of people
         | don't want to report it; don't think those people will start
         | now anyway.
        
           | x3n0ph3n3 wrote:
           | I think we should all be incredulous that any of this is
           | "normal."
        
         | the-dude wrote:
         | Be careful what you wish for.
        
       | raziel2701 wrote:
       | A carbon tax should be levied on the miners too.
        
         | matheusmoreira wrote:
         | Why? You can mine cryptocurrency using solar energy.
        
         | frankbreetz wrote:
         | A carbon tax should be levied on everything that emits carbon
        
         | tick_tock_tick wrote:
         | The simplest is your electric bill should fully encompass the
         | externalities of the electricity you use. No one is going to
         | self report crypto mining.
        
           | vorpalhex wrote:
           | We want poor people to still have things like refridgerators.
        
       | bronzeage wrote:
       | The most urgent regulation in crypto needs to deal with Tether.
       | Exchanges are practically faking a market with fake printed
       | dollars.
       | 
       | I'm not touching cryptocurrencies until after Tether is banned
       | and the scheme collapses.
       | 
       | Imagine if you could just open an "exchange" and show your
       | customers transactions with your monopoly dollars, and say, don't
       | worry, my monopoly dollars are backed by real dollars, pinky
       | promise!
       | 
       | I see a future for crypto just not while the exchanges are
       | unregulated and show me practically fake transactions.
        
       | swiley wrote:
       | IMO: the IRS really needs to re-think the way crypto currency
       | gets reported, the way it's actually used is more or less
       | incompatible with the 8949 form and popular exchanges (coinbase
       | in particular) generate reports that can't be directly converted
       | to it.
        
         | hcurtiss wrote:
         | I use koinly.io and it does a nice job of preparing the 8949
         | for me, and syncs with my various wallets and exchanges. Plugs
         | right into TurboTax.
        
           | filoleg wrote:
           | Bookmarked, thanks for the rec!
           | 
           | I used Cointracker for generating tax forms from Coinbase to
           | plug into TurboTax for the past 2 years, but Koinly website
           | looks really nice and clean, and it feels less bloated than
           | Cointracker, so I will give it a try next year. Especially
           | since Cointracker started ramping up their pricing.
        
             | hcurtiss wrote:
             | Yeah, I subscribed to three other services before I landed
             | on Koinly. I also like that it properly handles fees.
        
         | qeternity wrote:
         | This seems more like a problem for Coinbase et al, and not the
         | IRS. Unlike the SEC, the IRS doesn't actually care how you make
         | your money as long as they get their cut.
        
         | nrmitchi wrote:
         | > popular exchanges (coinbase in particular) generate reports
         | that can't be directly converted to it
         | 
         | Isn't this really more of a Coinbase issue?
         | 
         | If my brokerage started sending me invalid forms at the end of
         | the year, I would expect my brokerage to fix it. I wouldn't
         | expect the IRS to change to match whatever the brokerage is
         | sending out.
        
       | Consultant32452 wrote:
       | The powers that be will not give up their monopoly not he
       | issuance of currency lightly. Classifying crypto as an asset
       | rather than a currency was the first step. The hand will squeeze
       | tighter and tighter.
        
         | pessimizer wrote:
         | They won't give it up at all, because there's absolutely no
         | reason for them to. The reason they have this power is because
         | they wield force legitimately, not because fiat is special.
        
           | Consultant32452 wrote:
           | Our nation's ideological self-segregation is proceeding
           | nicely. I don't want to argue with you or change your mind,
           | but I don't want to share a country with you either.
        
           | bingbong70 wrote:
           | A private organization (central bank) having a monopoly on
           | printing and lending money to your government is acting
           | "legitimately"?
           | 
           | Many that have studied this system would disagree.
        
       | drummer wrote:
       | Ah yes, the government mafia wants a bigger cut. A reminder:
       | taxation is theft and slavery. The Crypto movement was created by
       | people who recognize that.
        
         | archagon wrote:
         | If you really think that, then go live on an island somewhere
         | and stop using our roads and other amenities, please.
        
       | RichardHeart wrote:
       | With something that averages 200% a year growth, you really can
       | just deposit your gains in your bank and pay your taxes with a
       | smile.
        
         | kinghajj wrote:
         | Especially for us old-timers; gotta love that long-term capital
         | gains tax rate! Set aside some of the gains into a high-yield
         | savings account for making estimated tax payments, pay off some
         | small debts, buy a couple nice things, and put the rest into a
         | brokerage account to buy Vanguard ETFs.
        
           | BitwiseFool wrote:
           | Isn't Joe Biden planning to make the top capital gains rate
           | the same as the short term rate?
        
             | kinghajj wrote:
             | For long-term capital gains above $1m, yes. I'm not lucky
             | enough (yet?) for that to apply to me this year anyway.
             | Plus, that change would probably apply from 2022 onwards,
             | so there's a chance that if another crypto bull run happens
             | later this year (a la 2013), one could still cash out gains
             | under the current rate structure.
             | 
             | I also wouldn't be surprised if there's some negotiation
             | with Republicans to raise the proposed bracket from $1m to
             | $5-10m: pull out enough sad old widows with homes that have
             | appreciated $1.5m+ such that the $250k exemption would
             | still put them in the $1m+ bracket, etc.
        
             | standardUser wrote:
             | Only for households with earnings over $1 million. So no,
             | not for the vast majority of people.
        
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