Bitcoin Not Subject to FBAR
2014-06-17
もう少ししたら２０１３年度のFBARの申告期限を迎えますが、２０１３年度についてはビットコインは申告対象ではないとの案内が米内国歳入庁（IRS）よりありました。
During a recent IRS webinar, the Service clarified that taxpayers are not required to report Bitcoin on the FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR), for the current filing season. Rod Lundquist, a senior program analyst for the Small Business/Self-Employed Division, cautioned “At this time, FinCEN has said Bitcoin is not reportable on the FBAR, at least for this filing season.” As the IRS continues to scrutinize the currency and how it is being used, taxpayers and professionals should be aware that the FBAR policy could change.
