海角大神

Bitcoin is not currency. It is property, and it will be taxed as such, according to a briefing released Tuesday by the Internal Revenue Service.聽

"In some environments, virtual currency operates like 鈥渞eal鈥� currency -- i.e., the coin and paper money of the United States or of any other country that is designated as legal tender, circulates, and is customarily used and accepted as a medium of exchange in the country of issuance -- but it does not have legal tender status in any jurisdiction," the briefing reads.聽

In other words, Bitcoin is not considered legal tender by any country. The notice is the IRS's first major guidance on the subject of virtual currency. Among other things, it means that virtual currencies like Bitcoin are subject to the same laws as property for federal tax purposes, and Bitcoin traders will have to pay capital gains taxes if they are holding bitcoins in the form of capital assets, like stocks or bonds. It also means that Bitcoin miners have to pay self-employment taxes, if they're doing it as a business.聽

The full text of the "Frequently Asked Questions" section of the IRS briefing is printed below:聽