IRS Issues Long-Awaited DeFi Regulations

美國國稅局 (IRS) 發布期待已久的 DeFi 法規

The Internal Revenue Service (IRS) has published its regulations for decentralized finance (DeFi), marking a substantial shift for trading platforms and their clientele.

美國國稅局 (IRS) 發布了去中心化金融 (DeFi) 法規，標誌著交易平台及其客戶發生了重大轉變。

Target Audience and Impact

目標受眾和影響

While these regulations primarily target DeFi trading platforms, they will also affect the operations of these platforms and the user experience.

雖然這些規定主要針對的是 DeFi 交易平台，但它們也會影響這些平台的營運和使用者體驗。

KYC and Reporting Requirements

KYC 和報告要求

Section 6045 of the US tax code requires brokers to gather know-your-customer (KYC) data, compute gains and losses, and report them to the IRS. Last year, this mandate was extended to custodial cryptocurrency brokers (CeFi). The IRS has now clarified its application to the DeFi ecosystem.

美國稅法第 6045 條要求經紀商收集了解你的客戶 (KYC) 資料、計算損益並向 IRS 報告。去年，這項授權擴展到託管加密貨幣經紀人（CeFi）。美國國稅局現已明確其在 DeFi 生態系統中的應用。

Classification of DeFi Layers

DeFi 層的分類

• Interface Layer: Allows user interaction with DeFi platforms through visuals and controls.
• Application Layer: Facilitates trade execution, verifying and recording blockchain transactions.
• Consensus Layer: Records financial transactions on the distributed ledger, including DeFi-executed asset trades.

New Reporting Obligations

介面層：允許使用者透過視覺和控制與DeFi 平台進行互動。的報告義務

The IRS classifies Interface Layer platforms as "intermediaries" under these regulations. These platforms will face stricter reporting requirements from January 1, 2027:

根據這些法規，美國國稅局將介面層平台歸類為「中介」。從 2027 年 1 月 1 日起，這些平台將面臨更嚴格的報告要求：

• Collecting KYC information at onboarding.
• Tracking transactions and reporting income via Form 1099-DAs.

Impact on DeFi Platform Customers

在入職時收集 KYC 資訊。

Customers of front-end DeFi platforms can anticipate:

前端 DeFi 平台的客戶可以預期：

• KYC Verification: Personal identification information will be required during onboarding.
• Tax Reporting: While platforms report income, users are still responsible for calculating gains and losses using crypto tax software.

This announcement does not constitute investment advice.

KYC驗證：入職時需提供個人識別資訊。