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The notice provides this guidance in the form of answers to frequently asked questions. The Internal Revenue Service IRS is aware that virtual currency may be used to pay for goods or services, or held for investment. Virtual currency is a digital representation of value that functions as a medium of exchange, a unit of account, andor a store of value. In some environments, it operates like real currency i. 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 issuancebut it does not have legal tender status in any jurisdiction. Virtual currency that has an equivalent value in real currency, or that acts as a substitute for real currency, is referred to as convertible virtual currency. Bitcoin is one example of a convertible virtual currency. Bitcoin can be digitally traded between users and can be purchased for, or exchanged into, U. S. dollars, Euros, and other real or virtual currencies. For a more comprehensive description of convertible virtual currencies to date, see Financial Crimes Enforcement Network Fin. CEN Guidance on the Application of Fin. CENs Regulations to Persons Administering, Exchanging, or Using Virtual Currencies FIN 2. G0. 01, March 1. 8, 2. In general, the sale or exchange of convertible virtual currency, or the use of convertible virtual currency to pay for goods or services in a real world economy transaction, has tax consequences that may result in a tax liability. This notice addresses only the U. S. federal tax consequences of transactions in, or transactions that use, convertible virtual currency, and the term virtual currency as used in Section 4 refers only to convertible virtual currency. No inference should be drawn with respect to virtual currencies not described in this notice. The Treasury Department and the IRS recognize that there may be other questions regarding the tax consequences of virtual currency not addressed in this notice that warrant consideration. Therefore, the Treasury Department and the IRS request comments from the public regarding other types or aspects of virtual currency transactions that should be addressed in future guidance. Comments should be addressed to Internal Revenue Service. Attn CC PA LPD PR Notice 2. Room 5. 20. 3P. O. Box 7. 60. 4Ben Franklin Station. Washington, D. C. Monday through Friday between the hours of 8 A. M. and 4 P. M. to Couriers Desk. Internal Revenue Service. Attn CC PA LPD PR Notice 2. Constitution Avenue, N. W. Washington, D. C. 2. 02. 24. Alternatively, taxpayers may submit comments electronically via e mail to the following address Notice. Commentsirscounsel. Taxpayers should include Notice 2. All comments submitted by the public will be available for public inspection and copying in their entirety. For purposes of the FAQs in this notice, the taxpayers functional currency is assumed to be the U. S. dollar, the taxpayer is assumed to use the cash receipts and disbursements method of accounting and the taxpayer is assumed not to be under common control with any other party to a transaction. SECTION 4. FREQUENTLY ASKED QUESTIONSQ1 How is virtual currency treated for federal tax purposes A1 For federal tax purposes, virtual currency is treated as property. General tax principles applicable to property transactions apply to transactions using virtual currency. Q2 Is virtual currency treated as currency for purposes of determining whether a transaction results in foreign currency gain or loss under U. S. federal tax lawsA2 No. 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. Q3 Must a taxpayer who receives virtual currency as payment for goods or services include in computing gross income the fair market value of the virtual currencyA3 Yes. A taxpayer who receives virtual currency as payment for goods or services must, in computing gross income, include the fair market value of the virtual currency, measured in U. S. dollars, as of the date that the virtual currency was received. See Publication 5. Taxable and Nontaxable Income, for more information on miscellaneous income from exchanges involving property or services. Q4 What is the basis of virtual currency received as payment for goods or services in Q A3 A4 The basis of virtual currency that a taxpayer receives as payment for goods or services in Q A3 is the fair market value of the virtual currency in U. Descargar El Padrino Pc Crack there. S. dollars as of the date of receipt. See Publication 5. Basis of Assets, for more information on the computation of basis when property is received for goods or services. Q5 How is the fair market value of virtual currency determinedA5 For U. S. tax purposes, transactions using virtual currency must be reported in U. S. dollars. Therefore, taxpayers will be required to determine the fair market value of virtual currency in U. S. dollars as of the date of payment or receipt. If a virtual currency is listed on an exchange and the exchange rate is established by market supply and demand, the fair market value of the virtual currency is determined by converting the virtual currency into U. S. dollars or into another real currency which in turn can be converted into U. S. dollars at the exchange rate, in a reasonable manner that is consistently applied. Q6 Does a taxpayer have gain or loss upon an exchange of virtual currency for other property A6 Yes. If the fair market value of property received in exchange for virtual currency exceeds the taxpayers adjusted basis of the virtual currency, the taxpayer has taxable gain. The taxpayer has a loss if the fair market value of the property received is less than the adjusted basis of the virtual currency. See Publication 5. Sales and Other Dispositions of Assets, for information about the tax treatment of sales and exchanges, such as whether a loss is deductible. Q7 What type of gain or loss does a taxpayer realize on the sale or exchange of virtual currency A7 The character of the gain or loss generally depends on whether the virtual currency is a capital asset in the hands of the taxpayer. A taxpayer generally realizes capital gain or loss on the sale or exchange of virtual currency that is a capital asset in the hands of the taxpayer. For example, stocks, bonds, and other investment property are generally capital assets. A taxpayer generally realizes ordinary gain or loss on the sale or exchange of virtual currency that is not a capital asset in the hands of the taxpayer. Inventory and other property held mainly for sale to customers in a trade or business are examples of property that is not a capital asset. See Publication 5. Q8 Does a taxpayer who mines virtual currency for example, uses computer resources to validate Bitcoin transactions and maintain the public Bitcoin transaction ledger realize gross income upon receipt of the virtual currency resulting from those activities A8 Yes, when a taxpayer successfully mines virtual currency, the fair market value of the virtual currency as of the date of receipt is includible in gross income. See Publication 5. Taxable and Nontaxable Income, for more information on taxable income.