{"id":7225,"date":"2022-05-25T18:08:33","date_gmt":"2022-05-25T18:08:33","guid":{"rendered":"https:\/\/virconlegal.com\/amerika-birlesik-devletlerinde-nft-vergileri\/"},"modified":"2022-05-25T18:08:33","modified_gmt":"2022-05-25T18:08:33","slug":"amerika-birlesik-devletlerinde-nft-vergileri","status":"publish","type":"post","link":"https:\/\/virconlegal.com\/tr\/amerika-birlesik-devletlerinde-nft-vergileri\/","title":{"rendered":"Amerika Birle\u015fik Devletleri&#8217;nde NFT Vergileri"},"content":{"rendered":"\n<p>Non-fungible Token (\u201c<strong>NFT<\/strong>\u201d) yeni d\u00f6nemin bir yat\u0131r\u0131m arac\u0131 olarak olduk\u00e7a pop\u00fclerdir. Tasar\u0131mc\u0131lar\u0131n ve sanat\u00e7\u0131lar\u0131n d\u00fcnyas\u0131n\u0131 geni\u015fletti\u011fi gibi bu alanda yat\u0131r\u0131m sekt\u00f6r\u00fcn\u00fcn de \u00f6n\u00fcn\u00fc a\u00e7m\u0131\u015ft\u0131r. NFT yat\u0131r\u0131mlar\u0131ndan gelir elde ederken akla gelen en kritik sorulardan biri, g\u00fcn ge\u00e7tik\u00e7e daha da \u00f6nem kazanan bu t\u00fcr kazan\u00e7lar\u0131n vergilendirilmesidir.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/virconlegal.com\/wp-content\/uploads\/2022\/05\/VLB_BLOG__25-1024x576.png\" alt=\"\" class=\"wp-image-2145\" srcset=\"https:\/\/virconlegal.com\/wp-content\/uploads\/2022\/05\/VLB_BLOG__25-1024x576.png 1024w, https:\/\/virconlegal.com\/wp-content\/uploads\/2022\/05\/VLB_BLOG__25-300x169.png 300w, https:\/\/virconlegal.com\/wp-content\/uploads\/2022\/05\/VLB_BLOG__25-768x432.png 768w, https:\/\/virconlegal.com\/wp-content\/uploads\/2022\/05\/VLB_BLOG__25-1536x864.png 1536w, https:\/\/virconlegal.com\/wp-content\/uploads\/2022\/05\/VLB_BLOG__25.png 1600w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>Daha \u00f6nce kripto vergilendirmesini incelemi\u015f ve farkl\u0131 yetki alanlar\u0131 kapsam\u0131ndaki vaka \u00e7al\u0131\u015fmalar\u0131n\u0131 de\u011ferlendirmi\u015ftik. \u0130lgili makaleye <a href=\"https:\/\/virconlegal.com\/tr\/farkli-yargi-alanlarinda-kripto-vergileri-i\/\">buradan<\/a> ula\u015fabilirsiniz. Bu yaz\u0131m\u0131zda Amerika Birle\u015fik Devletleri&#8217;ndeki NFT vergilerini ele alaca\u011f\u0131z.  <\/p>\n\n\n\n<ol class=\"wp-block-list\"><li><strong>NFT&#8217;ler<\/strong><\/li><\/ol>\n\n\n\n<p>\u0130lk olarak, NFT \u201clerin ne oldu\u011funu ve Amerika Birle\u015fik Devletleri\u201d nde nas\u0131l s\u0131n\u0131fland\u0131r\u0131ld\u0131klar\u0131n\u0131 incelemek \u00f6nemlidir. NFT, dijital bir defterde saklanan ve dijital bir varl\u0131\u011f\u0131n benzersiz, \u00e7o\u011falt\u0131lamaz ve de\u011fi\u015ftirilebilir oldu\u011funu do\u011frulayan bir veri birimidir. Benzersiz olduklar\u0131 i\u00e7in, sahiplerine kan\u0131tlanabilen dijital sahiplik verirler. Bu, sahibinin haklar\u0131n\u0131n korunmas\u0131n\u0131 ve teknik g\u00fcvenli\u011fi sa\u011flar.   &nbsp;<\/p>\n\n\n\n<ol class=\"wp-block-list\" start=\"2\"><li><strong>Vergilendirme<\/strong><\/li><\/ol>\n\n\n\n<p>2021 &#8220;de NFT pazar\u0131n\u0131n h\u0131zl\u0131 y\u00fckseli\u015fi nedeniyle vergilendirme bir\u00e7ok kamu otoritesi taraf\u0131ndan tart\u0131\u015f\u0131lmaya ba\u015fland\u0131. Vergi s\u00f6z konusu oldu\u011funda herkesin g\u00f6z\u00fc ayn\u0131 y\u00f6ne \u00e7evriliyor: \u0130\u00e7 Gelir Servisi (\u2018I<strong>RS<\/strong>\u2019). IRS de NFT&#8221; lerin kara para aklama amac\u0131yla kullan\u0131labilece\u011fi i\u00e7in baz\u0131 riskler ta\u015f\u0131d\u0131\u011f\u0131n\u0131 belirtti. IRS, 28 Nisan 2022 tarihli ve J5 (The Joint Chiefs of Global Tax Enforcement) taraf\u0131ndan haz\u0131rlanan uyar\u0131y\u0131 da internet sitesinde duyurdu.   <\/p>\n\n\n\n<p>NFT&#8217;lerin vergilendirilmesi incelenirken, nihai bir dengeye ula\u015fmak i\u00e7in vergilendirilebilir ve vergilendirilemez olaylar aras\u0131nda ayr\u0131m yapmak da gereklidir.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Vergilendirilemeyen olaylar<\/strong><\/li><\/ul>\n\n\n\n<p>NFT&#8217;lerin sat\u0131n al\u0131nmas\u0131, ba\u011f\u0131\u015flanmas\u0131 ve farkl\u0131 c\u00fczdanlara aktar\u0131lmas\u0131, ki\u015finin hen\u00fcz herhangi bir geliri olmad\u0131\u011f\u0131nda vergiye tabi olay ger\u00e7ekle\u015fmedi\u011finden vergiye tabi olarak kabul edilmez. Dolay\u0131s\u0131yla, ki\u015fi NFT&#8217;leri sat\u0131p gelir elde etmedi\u011fi s\u00fcrece, NFT&#8217;lerin olu\u015fturulmas\u0131, ticareti ve elde tutulmas\u0131 gibi eylemler herhangi bir vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011furmayacakt\u0131r. <\/p>\n\n\n\n<ul class=\"wp-block-list\" start=\"2\"><li><strong>Vergiye tabi olaylar<\/strong><\/li><\/ul>\n\n\n\n<p>De\u011fi\u015ftirilebilir kripto paralar IRS taraf\u0131ndan m\u00fclk olarak s\u0131n\u0131fland\u0131r\u0131lm\u0131\u015ft\u0131r. Vergi d\u00fczenlemeleri, de\u011fi\u015ftirilebilir olmamalar\u0131na ra\u011fmen NFT \u201cleri hala ki\u015fisel m\u00fclk olarak ele almaktad\u0131r. IRS hen\u00fcz NFT\u201d ler hakk\u0131nda \u00f6zel bir k\u0131lavuz yay\u0131nlamam\u0131\u015f olsa da, kripto para birimi i\u015flemlerinin vergiye tabi olaylarla sonu\u00e7lanaca\u011f\u0131 a\u00e7\u0131kt\u0131r. Dahas\u0131, IRS \u201cnin 2014-2021 say\u0131l\u0131 Bildirimine g\u00f6re, de\u011fi\u015ftirilemeyen tokenler IRS\u201d nin sanal para birimleri tan\u0131m\u0131na girdi\u011finden, vergilendirmeye tabi olacaklard\u0131r.  <\/p>\n\n\n\n<p>Kripto para birimleri ile NFT sat\u0131\u015f\u0131 ve ticareti vergiye tabi olaylar olarak kabul edilir.<strong> <\/strong>Vergilendirme t\u00fcr\u00fcn\u00fc ve oran\u0131n\u0131 de\u011fi\u015ftirdi\u011finden, NFT&#8217;lerle ilgili i\u015flemlerin amac\u0131n\u0131 ay\u0131rt etmek \u00f6nemlidir. Yarat\u0131c\u0131lar, t\u00fcccarlar ve hobiciler, gelir t\u00fcr\u00fc buna g\u00f6re de\u011fi\u015fti\u011fi i\u00e7in vergilendirme a\u00e7\u0131s\u0131ndan farkl\u0131l\u0131k g\u00f6sterir.   &nbsp;<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-creators\"><strong>Yarat\u0131c\u0131lar&nbsp;<\/strong><\/h4>\n\n\n\n<p>Yarat\u0131c\u0131lar, sanat\u0131 dijital d\u00fcnyaya ta\u015f\u0131yan ki\u015filerdir. NFT \u201clerin yarat\u0131c\u0131lar\u0131, ister do\u011frudan dijital d\u00fcnyada olsun, NFT\u201d leri yaratanlard\u0131r. <\/p>\n\n\n\n<p>Bir NFT&#8217;nin bas\u0131lmas\u0131 vergiye tabi de\u011fildir, \u00e7\u00fcnk\u00fc NFT&#8217;nin yarat\u0131lmas\u0131 tek ba\u015f\u0131na vergiye tabi de\u011fildir. Ancak, NFT&#8217;nin sat\u0131\u015f\u0131ndan bir gelir elde edildi\u011finde vergiye tabi bir olay meydana gelir. Yarat\u0131c\u0131 ticari ama\u00e7larla hareket ediyorsa, serbest meslek vergisi \u00f6demesi gerekebilir.  &nbsp;<\/p>\n\n\n\n<p>Bazen, NFT&#8217;yi yerle\u015ftiren ak\u0131ll\u0131 s\u00f6zle\u015fmenin t\u00fcr\u00fcne ba\u011fl\u0131 olarak, NFT&#8217;nin yarat\u0131c\u0131s\u0131, sat\u0131lmas\u0131 halinde telif hakk\u0131 al\u0131r. IRS&#8217;nin rehberli\u011finin eksikli\u011fi nedeniyle hala belirsiz olmas\u0131na ra\u011fmen, yarat\u0131c\u0131, bu t\u00fcr i\u015flemler gelirlerini art\u0131rd\u0131\u011f\u0131 i\u00e7in telif hakk\u0131 i\u00e7in normal gelir vergisinden sorumlu olabilir. Yarat\u0131c\u0131n\u0131n, ko\u015fullara ba\u011fl\u0131 olarak hem gelir hem de serbest meslek vergisinden sorumlu olabilece\u011fini bilmek \u00f6nemlidir.  <\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>T\u00fcccarlar<\/strong><\/h4>\n\n\n\n<p>Yat\u0131r\u0131mc\u0131lar kripto para ile bir NFT sat\u0131n al\u0131rlarsa, artan de\u011ferleri nedeniyle sermaye kazanc\u0131 vergisinden sorumlu olabilirler. Bir NFT&#8217;yi satmak veya OpenSea gibi pazar yerlerinde ticaretini yapmak, artan de\u011fer \u00fczerinden sermaye kazanc\u0131 vergisi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne neden olabilir. &nbsp;<\/p>\n\n\n\n<ol class=\"wp-block-list\" start=\"3\"><li><strong>Vergi Oranlar\u0131<\/strong><\/li><\/ol>\n\n\n\n<p>Vergi oran\u0131, gelirin s\u0131n\u0131fland\u0131rmas\u0131na ve NFT&#8217;nin sat\u0131ld\u0131\u011f\u0131 d\u00f6neme ba\u011fl\u0131 olarak farkl\u0131l\u0131k g\u00f6sterir. <a href=\"https:\/\/virconlegal.com\/tr\/farkli-yargi-alanlarinda-kripto-varliklarin-vergilendirilmesi-ii\/\">Kripto vergilendirmesi<\/a> hakk\u0131nda daha fazla bilgi edinmek i\u00e7in l\u00fctfen <a href=\"https:\/\/virconlegal.com\/tr\/farkli-yargi-alanlarinda-kripto-vergileri-i\/\">makalelerimizi<\/a> inceleyin. <\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Koleksiyon \u00dcr\u00fcnleri<\/strong><strong>&nbsp;<\/strong><\/li><\/ul>\n\n\n\n<p>Koleksiyonlar, baz\u0131 kurallar\u0131 olan bir sermaye varl\u0131\u011f\u0131 t\u00fcr\u00fc olarak kabul edilir. Ne t\u00fcr NFT&#8217;lerin tahsil edilebilir varl\u0131k olarak kabul edildi\u011fi a\u00e7\u0131k de\u011fildir. Bir NFT&#8217;nin tahsil edilebilir varl\u0131k olarak tutulmas\u0131 halinde, vergi oran\u0131 en fazla %28 olacakt\u0131r. Bu nedenle, sonu\u00e7 vergi oran\u0131n\u0131z\u0131 de\u011fi\u015ftirece\u011finden, NFT&#8217;nizin tahsil edilebilir olup olmad\u0131\u011f\u0131n\u0131 de\u011ferlendirmek \u00e7ok \u00f6nemlidir.   &nbsp;<\/p>\n\n\n\n<p>IRC B\u00f6l\u00fcm 408(m)(2)&#8217;ye g\u00f6re koleksiyon \u00fcr\u00fcnleri \u015funlard\u0131r;<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Herhangi bir sanat eseri,<\/li><li>Herhangi bir hal\u0131 ya da antika,<\/li><li>Herhangi bir metal veya de\u011ferli ta\u015f (s\u0131n\u0131rl\u0131 istisnalar d\u0131\u015f\u0131nda),<\/li><li>Herhangi bir pul veya madeni para (s\u0131n\u0131rl\u0131 istisnalar d\u0131\u015f\u0131nda),<\/li><li>Herhangi bir alkoll\u00fc i\u00e7ecek veya<\/li><li>IRS&#8217;nin IRC B\u00f6l\u00fcm 408(m) kapsam\u0131nda &#8220;tahsil edilebilir&#8221; olarak kabul etti\u011fi di\u011fer t\u00fcm maddi ki\u015fisel m\u00fclkler.<\/li><\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Bug\u00fcn, IRS \u201cnin koleksiyon olarak listeledi\u011fi ba\u015fka hi\u00e7bir maddi m\u00fclk bulunmamaktad\u0131r. Bu durum, sanat eserleri gibi listedeki di\u011fer \u00f6\u011felerin de somut olmas\u0131 gerekip gerekmedi\u011fine ili\u015fkin sorular\u0131 g\u00fcndeme getirmektedir. G\u00fcn\u00fcn sonunda, net bir k\u0131lavuz bulunmamaktad\u0131r. Yukar\u0131daki kategorilerden birine girmeyen NFT\u201d lerin vergi d\u00fczenlemelerine g\u00f6re koleksiyon \u00fcr\u00fcn\u00fc olmas\u0131 muhtemel de\u011fildir.   <\/p><\/blockquote>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Sermaye Kazanc\u0131 Vergisi<\/strong><\/li><\/ul>\n\n\n\n<p><strong><em>Uzun Vadeli: <\/em><\/strong>Uzun vadeli vergi, bir ki\u015finin NFT&#8217;yi 12 ay boyunca elinde tutmas\u0131 ve daha sonra satmas\u0131 durumunda ortaya \u00e7\u0131kabilir.<\/p>\n\n\n\n<p><strong><em>K\u0131sa Vadeli: <\/em><\/strong>NFT \u201cnin sat\u0131n al\u0131nd\u0131ktan sonraki 12 ay i\u00e7inde sat\u0131lmas\u0131 k\u0131sa vadeli sermaye kazan\u00e7lar\u0131na neden olur. \u015eu anda bu oran k\u00e2r\u0131n %37\u201d sine kadar \u00e7\u0131kmaktad\u0131r. Bu durumda, bu vergi oran\u0131 koleksiyon olma olas\u0131l\u0131\u011f\u0131ndan ba\u011f\u0131ms\u0131z olarak uygulan\u0131r.  &nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Gelir Vergisi<\/strong><\/li><\/ul>\n\n\n\n<p>Hobisi olanlar, tek seferlik ticaret yapanlar veya ticari ama\u00e7lar\u0131 olmayan ki\u015filer, ola\u011fan gelir olarak kabul edilen ve \u015fu anda federal d\u00fczeyde 10%-37% aras\u0131nda vergilendirilen sat\u0131\u015flar \u00fczerinden gelir vergisi \u00f6demelidir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Di\u011fer G\u00fcnler:<\/strong><\/h3>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Kazanmak i\u00e7in Oyna<\/strong><\/h4>\n\n\n\n<p>Web3 &#8220;\u00fcn y\u00fckseli\u015fiyle birlikte end\u00fcstri, kullan\u0131c\u0131lar\u0131n tokenize edilmi\u015f oyun i\u00e7i varl\u0131klar\u0131n\u0131 takas ettikleri Play-to-Earn (<strong>\u2018P2E<\/strong>\u2019) yap\u0131land\u0131r\u0131lm\u0131\u015f oyunlar arac\u0131l\u0131\u011f\u0131yla kullan\u0131c\u0131lar\u0131na k\u00e2r elde etme imk\u00e2n\u0131 sunmaktad\u0131r. Bu t\u00fcr mekanizmalarla, yararlan\u0131c\u0131lar oyun i\u00e7i varl\u0131klar\u0131n\u0131 satarak gelir elde ettikleri i\u00e7in muhtemelen sermaye kazan\u00e7lar\u0131ndan sorumlu olacak ve bu da kriptolar aras\u0131nda bir ticarete neden olacakt\u0131r. Ancak, bu t\u00fcr oyunlar\u0131n yap\u0131lar\u0131 vergilendirme ama\u00e7lar\u0131 a\u00e7\u0131s\u0131ndan farkl\u0131l\u0131k g\u00f6sterebilece\u011finden, bu oyunlar\u0131n mekanizmalar\u0131n\u0131 de\u011ferlendirmek kritik \u00f6nem ta\u015f\u0131maktad\u0131r. Axie Infinity gibi, oyuncular\u0131n NFT&#8221; lerini pazarda al\u0131p satabildi\u011fi oyunlarda, kazan\u00e7lar\u0131n\u0131n sermaye kazanc\u0131 vergisine tabi olmas\u0131 muhtemeldir.   <\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Hava Damlalar\u0131<\/strong><\/h4>\n\n\n\n<p>Havadan b\u0131rak\u0131lan NFT \u201cler de elde edildikleri anda ola\u011fan gelir olarak kabul edilir. Net gelirin hesaplanmas\u0131nda NFT\u201d lerin adil piyasa de\u011feri dikkate al\u0131nmal\u0131d\u0131r. <\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Gaz \u00dccretleri<\/strong><\/h4>\n\n\n\n<p>Gaz \u00fccretleri, komisyon \u00fccretleri gibi i\u015flem maliyetlerine eklenir. IRS, kripto gaz \u00fccretleri hakk\u0131nda herhangi bir y\u00f6nerge sunmam\u0131\u015f olsa da, Yay\u0131n 551&#8217;e g\u00f6re bir maliyet olarak muhasebele\u015ftirilmelerinin muhtemel oldu\u011fu varsay\u0131lmaktad\u0131r. <\/p>\n\n\n\n<p><strong>Hediyeler<\/strong><\/p>\n\n\n\n<p>NFT \u201clerin hediye olarak al\u0131nmas\u0131, de\u011feri 16.000 $\u201d \u0131n alt\u0131nda olmad\u0131\u011f\u0131 s\u00fcrece vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne neden olmaz. Bu durumda, lehtar hediye vergisinden sorumlu olabilir. Kriptoyu k\u00e2rla satman\u0131n da sermaye kazanc\u0131 vergisi \u00f6demesiyle sonu\u00e7land\u0131\u011f\u0131n\u0131 unutmamak \u00f6nemlidir.  <\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Sat\u0131\u015f Vergisi<\/strong><\/h4>\n\n\n\n<p>Yat\u0131r\u0131mc\u0131lar\u0131n NFT \u201clerini satmak i\u00e7in sat\u0131\u015f vergisi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne sahip olup olmad\u0131klar\u0131 hala belirsizdir. Bilindi\u011fi \u00fczere, sat\u0131\u015f vergisi eyalet d\u00fczeylerinde farkl\u0131l\u0131k g\u00f6stermektedir, bu nedenle yerel vergi makamlar\u0131yla ileti\u015fim kurmak hayati \u00f6nem ta\u015f\u0131maktad\u0131r. Ancak, Washington ve Porto Riko gibi baz\u0131 eyaletlerin NFT\u201d lerin vergilendirilmesini sat\u0131\u015f vergisi olarak d\u00fczenleme e\u011filiminde oldu\u011fu iddia ediliyor.  <sup> <\/sup>Bir\u00e7ok uzman, NFT sat\u0131\u015flar\u0131n\u0131n dijital \u00fcr\u00fcnleri vergilendiren eyaletlerde zaten bir vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yaratt\u0131\u011f\u0131na inan\u0131yor.<\/p>\n\n\n\n<ol class=\"wp-block-list\" start=\"4\"><li><strong>Vergi \u0130ndirimi<\/strong><\/li><\/ol>\n\n\n\n<p>Vergilerin azalt\u0131lmas\u0131, NFT&#8217;lerle ilgili faaliyetleriniz i\u00e7in faydal\u0131 olacakt\u0131r. NFT&#8217;leri uzun s\u00fcre -12 aydan fazla- elde tutmak, daha d\u00fc\u015f\u00fck bir vergi oran\u0131 uygulad\u0131\u011f\u0131 i\u00e7in vergileri azaltman\u0131n bir yoludur. Bir ba\u015fka yol da, y\u0131ll\u0131k gelir vergi dilimini belirledi\u011finden, y\u0131ll\u0131k gelir d\u00fc\u015f\u00fck oldu\u011funda NFT&#8217;leri elden \u00e7\u0131karmakt\u0131r. NFT&#8217;yi itibari para ile sat\u0131n almak da vergiyi azaltmada avantajl\u0131d\u0131r \u00e7\u00fcnk\u00fc sermaye kazanc\u0131 hesaplan\u0131rken madeni paran\u0131n fiyat\u0131 \u00f6nemlidir. Fiat para birimi ile yap\u0131lan yat\u0131r\u0131mlar, bu y\u00f6ntem bir m\u00fclk sat\u0131\u015f\u0131n\u0131 yans\u0131tmad\u0131\u011f\u0131ndan sermaye kazanc\u0131 ile sonu\u00e7lanmaz. NFT&#8217;lerin zarar\u0131na sat\u0131lmas\u0131 durumunda, vergi beyannamelerinde sermaye kay\u0131plar\u0131n\u0131 talep ederek vergileri azaltman\u0131n her zaman bir yolu vard\u0131r.     <\/p>\n\n\n\n<ol class=\"wp-block-list\" start=\"5\"><li><strong>Vergilerin Raporlanmas\u0131<\/strong><\/li><\/ol>\n\n\n\n<p>Yat\u0131r\u0131mc\u0131lar (\u015firket olmayanlar) vergilerini bireysel gelir vergisi beyannameleri i\u00e7in Form 1040 ve sermaye kazan\u00e7lar\u0131 ve kay\u0131plar\u0131 i\u00e7in Schedule D ile bildirmelidir. Sermaye varl\u0131klar\u0131ndan elde edilen sermaye kazan\u00e7lar\u0131 ve kay\u0131plar\u0131 Form 8949 arac\u0131l\u0131\u011f\u0131yla raporlanmal\u0131d\u0131r. Ticari ama\u00e7larla hareket eden yarat\u0131c\u0131lar, geliri i\u015f kar\u0131 ve zarar\u0131 i\u00e7in Schedule C ve serbest meslek vergisi i\u00e7in Schedule SE arac\u0131l\u0131\u011f\u0131yla raporlamal\u0131d\u0131r. \u0130\u015fletme t\u00fcrleri farkl\u0131l\u0131k g\u00f6sterdik\u00e7e (C \u015firketleri, S \u015eirketleri ve ortakl\u0131klar gibi) formlar\u0131n da de\u011fi\u015fti\u011fini bilmek \u00f6nemlidir. Koleksiyonlar sermaye varl\u0131klar\u0131n\u0131z\u0131n geri kalan\u0131ndan ba\u011f\u0131ms\u0131z olarak vergilendirildi\u011finden, ayr\u0131 bir Form 8949 doldurarak sermaye kazan\u00e7lar\u0131n\u0131z\u0131 ve kay\u0131plar\u0131n\u0131z\u0131 daha do\u011fru bir \u015fekilde bildirebilirsiniz.    <\/p>\n\n\n\n<ol class=\"wp-block-list\" start=\"6\"><li><strong>Sonu\u00e7<\/strong><\/li><\/ol>\n\n\n\n<p>IRS bu konuda resmi bir k\u0131lavuz yay\u0131nlamad\u0131\u011f\u0131 i\u00e7in vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn ve oranlar\u0131n\u0131n ne olaca\u011f\u0131 hen\u00fcz belirsizdir. Ancak, k\u00e2rlar da d\u00e2hil olmak \u00fczere NFT \u201clerle ilgili i\u015flemler vergiye tabi olaylar olarak kabul edilmekte ve i\u015flemin t\u00fcr\u00fcne ba\u011fl\u0131 olarak vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne neden olmaktad\u0131r. IRS\u201d nin benimseyebilece\u011fi herhangi bir rehberli\u011fi takip etmek \u00e7ok \u00f6nemlidir ve sekt\u00f6r oyuncular\u0131 tetikte kalmal\u0131d\u0131r.  &nbsp;<\/p>\n\n\n\n<p>Bu makalede NFT \u201cler ve NFT i\u015flemlerinden do\u011fan vergisel y\u00fck\u00fcml\u00fcl\u00fckler incelenmi\u015ftir. Kripto para birimleri yasal, idari ve vergisel a\u00e7\u0131dan halen gri alanda yer almaktad\u0131r. Detayl\u0131 bilgi ve s\u00fcre\u00e7ler i\u00e7in l\u00fctfen IRS\u201d nin a\u00e7\u0131klamalar\u0131n\u0131 ve gerekli belgeleri inceleyiniz ve vergi dan\u0131\u015fman\u0131n\u0131za dan\u0131\u015f\u0131n\u0131z.  &nbsp;<\/p>\n\n\n\n<p>Vircon Legal olarak NFT ile ilgili haberler ve vergilendirme konusunda sizleri bilgilendirmeye devam edece\u011fiz.  <\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\">\n\n\n\n<p>1-<em><a href=\"https:\/\/www.irs.gov\/pub\/irs-utl\/j5-media-release-4-28-2022.pdf\">https:\/\/www.irs.gov\/pub\/irs-utl\/j5-media-release-4-28-2022.pdf<\/a><\/em> (Eri\u015fim tarihi: 21.05.2022).<\/p>\n\n\n\n<p>2- <a href=\"https:\/\/blog.fiverr.com\/post\/guide-to-nft-taxes-in-usa#:~:text=If%20NFTs%20are%20to%20be,is%20the%20collectibles%20tax%20rate\">https:\/\/blog.fiverr.com\/post\/guide-to-nft-taxes-in-usa#:~:text=If%20NFTs%20are%20to%20be,is%20the%20collectibles%20tax%20rate<\/a> (Eri\u015fim Tarihi: 21.05.2022).<\/p>\n\n\n\n<p>3- <em><a href=\"https:\/\/www.coinbase.com\/learn\/your-crypto\/understanding-nft-taxes\">https:\/\/www.coinbase.com\/learn\/your-crypto\/understanding-nft-taxes<\/a> (<\/em>Eri\u015fim tarihi: 21.05.2022).<\/p>\n\n\n\n<p>4 <a href=\"https:\/\/www.coinbase.com\/learn\/your-crypto\/understanding-nft-taxes\">-https:\/\/www.coinbase.com\/learn\/your-crypto\/understanding-nft-taxes<\/a> <em>(<\/em>Eri\u015fim tarihi: 21.05.2022).<\/p>\n\n\n\n<p>5- <em><a href=\"https:\/\/coinledger.io\/blog\/how-are-nfts-taxed\">https:\/\/coinledger.io\/blog\/how-are-nfts-taxed<\/a><\/em> <em>(<\/em>Eri\u015fim tarihi: 21.05.2022).<\/p>\n\n\n\n<p>6- <a style=\"font-style: italic;\" href=\"https:\/\/www.irs.gov\/retirement-plans\/investments-in-collectibles-in-individually-directed-qualified-plan-accounts\">https:\/\/www.irs.gov\/retirement-plans\/investments-in-collectibles-in-individually-directed-qualified-plan-accounts<\/a> <em>(<\/em>Eri\u015fim tarihi: 21.05.2022).<\/p>\n\n\n\n<p>7- <a href=\"https:\/\/taxbit.com\/blog\/nft-tax-guide-what-creators-and-investors-need-to-know-about-nft-taxes\">https:\/\/taxbit.com\/blog\/nft-tax-guide-what-creators-and-investors-need-to-know-about-nft-taxes<\/a> <em>(<\/em>Eri\u015fim tarihi: 21.05.2022).<\/p>\n\n\n\n<p>8- <a href=\"https:\/\/coinledger.io\/blog\/how-are-nfts-taxed\">https:\/\/coinledger.io\/blog\/how-are-nfts-taxed<\/a> <em>(<\/em>Eri\u015fim tarihi: 21.05.2022).<\/p>\n\n\n\n<p>9- <a href=\"https:\/\/coinledger.io\/blog\/how-are-nfts-taxed\">https:\/\/coinledger.io\/blog\/how-are-nfts-taxed<\/a> <em>(<\/em>Eri\u015fim tarihi: 21.05.2022).<\/p>\n\n\n\n<p>10- <em><a href=\"https:\/\/www.coindesk.com\/learn\/2022\/02\/22\/5-things-to-remember-when-paying-your-nft-taxes\/\">https:\/\/www.coindesk.com\/learn\/2022\/02\/22\/5-things-to-remember-when-paying-your-nft-taxes\/<\/a> (<\/em>Eri\u015fim tarihi: 21.05.2022).<\/p>\n\n\n\n<p>11- <a style=\"font-style: italic;\" href=\"https:\/\/www.coindesk.com\/learn\/2022\/02\/22\/5-things-to-remember-when-paying-your-nft-taxes\/\">https:\/\/www.coindesk.com\/learn\/2022\/02\/22\/5-things-to-remember-when-paying-your-nft-taxes\/<\/a><i> (<\/i>Eri\u015fim tarihi: 21.05.2022).<\/p>\n\n\n\n<p>12- <a style=\"font-style: italic;\" href=\"https:\/\/www.bankrate.com\/investing\/nft-tax-guide-top-tips-for-non-fungible-token-creators-and-investors\/#:~:text=Investors%20and%20creators%20don't%20owe%20tax%20until%20an%20NFT%20sells&amp;text=That%20income%20will%20be%20recognized,an%20NFT%20for%20a%20profit\">https:\/\/www.bankrate.com\/investing\/nft-tax-guide-top-tips-for-non-fungible-token-creators-and-investors\/#:~:text=Investors%20and%20creators%20don&#8217;t%20owe%20tax%20until%20an%20NFT%20sells&amp;text=That%20income%20will%20be%20recognized,an%20NFT%20for%20a%20profit<\/a><i>. (<\/i>Eri\u015fim tarihi: 21.05.2022).<\/p>\n\n\n\n<p>13- <a style=\"font-style: italic;\" href=\"https:\/\/coinledger.io\/blog\/how-are-nfts-taxed#do-you-pay-sales-tax-when-you-buy-nfts-\">https:\/\/coinledger.io\/blog\/how-are-nfts-taxed#do-you-pay-sales-tax-when-you-buy-nfts-<\/a> <em>(<\/em>Eri\u015fim tarihi: 21.05.2022).<\/p>\n\n\n\n<p>14- <a style=\"font-style: italic;\" href=\"https:\/\/www.coinbase.com\/learn\/your-crypto\/understanding-nft-taxes\">https:\/\/www.coinbase.com\/learn\/your-crypto\/understanding-nft-taxes<\/a> <em>(<\/em>Eri\u015fim tarihi: 21.05.2022).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Non-fungible Token (\u201cNFT\u201d) yeni d\u00f6nemin bir yat\u0131r\u0131m arac\u0131 olarak olduk\u00e7a pop\u00fclerdir. Tasar\u0131mc\u0131lar\u0131n ve sanat\u00e7\u0131lar\u0131n d\u00fcnyas\u0131n\u0131 geni\u015fletti\u011fi gibi bu alanda yat\u0131r\u0131m sekt\u00f6r\u00fcn\u00fcn de \u00f6n\u00fcn\u00fc a\u00e7m\u0131\u015ft\u0131r. NFT yat\u0131r\u0131mlar\u0131ndan gelir elde ederken akla gelen en kritik sorulardan biri, g\u00fcn ge\u00e7tik\u00e7e daha da \u00f6nem kazanan bu t\u00fcr kazan\u00e7lar\u0131n vergilendirilmesidir. Daha \u00f6nce kripto vergilendirmesini incelemi\u015f ve farkl\u0131 yetki alanlar\u0131 kapsam\u0131ndaki [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7226,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[187],"tags":[131,132,197,198],"ppma_author":[125],"class_list":["post-7225","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nft-tr","tag-blok-zinciri","tag-kripto","tag-nft-tr","tag-nft-vergi"],"authors":[{"term_id":125,"user_id":1,"is_guest":0,"slug":"virconlegal","display_name":"virconlegal","avatar_url":"https:\/\/secure.gravatar.com\/avatar\/4f3ec5d54b8792b25790cf55d797a6dce67ee1dc5500de97bf1aa1af483fb68a?s=96&d=mm&r=g","author_category":"","first_name":"","last_name":"","user_url":"http:\/\/virconlegal.com\/blog","job_title":"","description":""}],"_links":{"self":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/posts\/7225","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/comments?post=7225"}],"version-history":[{"count":0,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/posts\/7225\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/media\/7226"}],"wp:attachment":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/media?parent=7225"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/categories?post=7225"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/tags?post=7225"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/ppma_author?post=7225"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}