{"id":3907,"date":"2026-10-22T13:17:30","date_gmt":"2026-10-22T05:17:30","guid":{"rendered":"https:\/\/www.shoppingguid.com\/?p=3907"},"modified":"2026-10-22T13:17:30","modified_gmt":"2026-10-22T05:17:30","slug":"%e6%95%b0%e5%ad%97%e8%b5%84%e4%ba%a7%e7%a8%8e%e5%8a%a1%e7%9b%91%e7%ae%a1%e7%9a%84%e9%a2%97%e7%b2%92%e5%ba%a6%e9%9d%a9%e5%91%bd%ef%bc%9a%e7%be%8e%e5%9b%bd1099-da%e8%a1%a8%e6%a0%bc%e8%a7%a3%e6%9e%90","status":"publish","type":"post","link":"https:\/\/www.shoppingguid.com\/?p=3907","title":{"rendered":"\u6570\u5b57\u8d44\u4ea7\u7a0e\u52a1\u76d1\u7ba1\u7684\u9897\u7c92\u5ea6\u9769\u547d\uff1a\u7f8e\u56fd1099-DA\u8868\u683c\u89e3\u6790\u4e0e\u5408\u89c4\u6307\u5357"},"content":{"rendered":"<div>\n<p data-pm-slice=\"2 4 []\">\u4f5c\u8005\uff1aFinTax<\/p>\n<h3 data-pm-slice=\"2 4 []\">1 \u5f15\u8a00<\/h3>\n<p>\u968f\u7740\u52a0\u5bc6\u8d44\u4ea7\u4ece\u8fb9\u7f18\u8d70\u5411\u4e3b\u6d41\uff0c\u5168\u7403\u7a0e\u52a1\u76d1\u7ba1\u7684\u201c\u5929\u7f51\u201d\u6b63\u5728\u52a0\u901f\u7f16\u7ec7\u3002\u7ee7\u6b63\u5f0f\u53d1\u5e032025\u7248\u6570\u5b57\u8d44\u4ea7\u7ecf\u7eaa\u5546\u4fe1\u606f\u7533\u62a5\u8868\uff08Form 1099-DA\uff0c\u7b80\u79f01099-DA\uff09\u53ca\u5176\u914d\u5957\u64cd\u4f5c\u6307\u5357\u540e\uff0c\u7f8e\u56fd\u56fd\u7a0e\u5c40\uff08Internal Revenue Service\uff0c\u7b80\u79f0IRS\uff09\u8fd1\u671f\u96c6\u4e2d\u66f4\u65b0\u4e862\u9879\u7ec6\u5316\u89c4\u5219\u3002\u6b64\u4e3e\u4e0d\u4ec5\u660e\u786e\u4e86\u6570\u5b57\u8d44\u4ea7\u7ecf\u7eaa\u5546\u7684\u5f3a\u5236\u62a5\u544a\u4e49\u52a1\uff0c\u8fd8\u901a\u8fc7\u8865\u5145\u89c4\u5219\u7ec6\u5316\u4e86\u9488\u5bf9\u5c0f\u989d\u4ea4\u6613\uff08De Minimis\uff09\u7684\u8c41\u514d\u95e8\u69db\uff0c\u5e76\u521b\u65b0\u6027\u5730\u4e3a\u7a33\u5b9a\u5e01\u4e0e\u6307\u5b9aNFTs\uff08Specified Non-fungible Tokens\uff09\u63d0\u4f9b\u4e86\u53ef\u9009\u62a5\u9001\u65b9\u6cd5\uff08Optional Reporting Methods\uff09\u3002\u8fd9\u4e0d\u4ec5\u662f\u4e00\u5f20\u8868\u683c\u7684\u66f4\u8fed\uff0c\u66f4\u5c55\u793a\u51fa\u76d1\u7ba1\u9897\u7c92\u5ea6\u5df2\u7ec6\u5316\u81f3\u9010\u5e01\u7a7f\u900f\u7ea7\u522b\uff0c\u76d1\u7ba1\u90e8\u95e8\u5728\u786e\u4fdd\u7a0e\u6536\u900f\u660e\u5ea6\u7684\u540c\u65f6\uff0c\u901a\u8fc7\u5dee\u5f02\u5316\u89c4\u5219\u964d\u4f4e\u5e02\u573a\u53c2\u4e0e\u8005\u7684\u5408\u89c4\u6210\u672c\u3002\u672c\u6587\u5c06\u901a\u8fc7\u62c6\u89e3Form 1099-DA\u7684\u8fd1\u671f\u6587\u4ef6\u66f4\u65b0\uff0c\u5206\u6790IRS\u5f53\u524d\u7684\u76d1\u7ba1\u52a8\u5411\u4e0e\u6838\u5fc3\u5185\u6db5\uff0c\u4ece\u800c\u63d0\u4f9b\u5408\u89c4\u53c2\u8003\u3002<\/p>\n<h3>2 \u5bfb\u6839\u6eaf\u6e90\uff1aForm 1099-DA\u5185\u5bb9\u53ca\u80cc\u666f<\/h3>\n<h4>2.1 \u6982\u89c8<\/h4>\n<p><span data-pm-slice=\"1 1 [&quot;para&quot;,{&quot;tagName&quot;:&quot;section&quot;,&quot;attributes&quot;:{&quot;style&quot;:&quot;line-height: 1.6em;&quot;},&quot;namespaceURI&quot;:&quot;&quot;}]\">Form 1099-DA\u662f\u6570\u5b57\u8d44\u4ea7\u7ecf\u7eaa\u5546\u7528\u4e8e\u5411IRS\u53ca\u5ba2\u6237\u62a5\u544a\u6570\u5b57\u8d44\u4ea7\u4ea4\u6613\u635f\u76ca\u7684\u4fe1\u606f\u62a5\u9001\u8868\u30021099-DA\u5e76\u975e\u5bf9\u65e7\u6709\u4f53\u7cfb\u7684\u4fee\u8865\u6210\u679c\uff0c\u800c\u662f\u9488\u5bf9\u6570\u5b57\u8d44\u4ea7\uff08Digital Asset\uff09\u539f\u751f\u5c5e\u6027\u8bbe\u8ba1\u7684\u4e13\u9879\u62a5\u9001\u8868\u3002<\/span><\/p>\n<p>\u636e1099-DA\u6700\u65b0\u6307\u5357\uff08Instructions for Form 1099-DA (2025)\uff09\uff0c\u81ea2025\u5e741\u67081\u65e5\u8d77\uff0c\u7ecf\u7eaa\u5546\uff08Broker\uff09\u5fc5\u987b\u8bb0\u5f55\u5e76\u62a5\u544a\u6bcf\u7b14\u4ea4\u6613\u7684\u9500\u552e\u603b\u6536\u76ca\uff08Gross Proceeds\uff09\u3002\u503c\u5f97\u5173\u6ce8\u7684\u662f\uff0cIRS\u57282025\u5e74\u6682\u4e0d\u5f3a\u5236\u8981\u6c42\u62a5\u544a\u6210\u672c\u57fa\u7840\uff08Basis\uff09\u548c\u635f\u76ca\u6027\u8d28\uff0c\u800c\u662f\u8d4b\u4e88\u7ecf\u7eaa\u5546\u81ea\u613f\u62a5\u9001\u7684\u5bbd\u9650\u671f\uff0c\u5e76\u660e\u786e\u5728\u6b64\u671f\u95f4\u5bf9\u62a5\u9001\u9519\u8bef\u4e0d\u4e88\u5904\u7f5a\u3002\u6210\u672c\u57fa\u7840\u548c\u635f\u76ca\u6027\u8d28\u7684\u5f3a\u5236\u62a5\u9001\u4e49\u52a1\u5219\u88ab\u63a8\u8fdf\u81f32026\u5e74\uff08\u9488\u5bf92026\u5e741\u67081\u65e5\u540e\u53d6\u5f97\u7684\u201c\u53d7\u8986\u76d6\u6570\u5b57\u8d44\u4ea7\u201d\uff09\uff0c\u4ee5\u8bbe\u7acb\u8fc7\u6e21\u671f\u7684\u5f62\u5f0f\u7ed9\u4e88\u7ecf\u7eaa\u5546\u4e00\u5e74\u7cfb\u7edf\u8c03\u8bd5\u671f\u4ee5\u4fbf\u4e8e\u5176\u89e3\u51b3\u94fe\u4e0a\u8d44\u4ea7\u786e\u6743\u96be\u3001\u6210\u672c\u8ffd\u6eaf\u96be\u7684\u5386\u53f2\u9057\u7559\u95ee\u9898\u3002<\/p>\n<p>\u53e6\u5916\uff0c1099-DA\u6700\u65b0\u6307\u5357\u8fd8\u5bf9\u6570\u636e\u62a5\u9001\u7684\u9897\u7c92\u5ea6\u63d0\u51fa\u4e86\u66f4\u7cbe\u7ec6\u5316\u7684\u8981\u6c42\uff0c\u4e3b\u8981\u4f53\u73b0\u5728\u4e24\u4e2a\u7ef4\u5ea6\uff1a\u4e00\u662f\u8d44\u4ea7\u8eab\u4efd\u7684\u201c\u552f\u4e00\u5316\u201d\uff0c\u5373\u901a\u8fc7\u5f15\u5165\u6807\u51c6\u5316\u7684DTIF\uff08Digital Token Identifier Foundation\uff09\u8bc6\u522b\u4ee3\u7801\uff0c\u6d88\u9664\u4ee3\u5e01\u547d\u540d\u7684\u6b67\u4e49\u6027\uff1b\u4e8c\u662f\u4ea4\u6613\u6027\u8d28\u7684\u201c\u7ed3\u6784\u5316\u201d\uff0c\u5373\u901a\u8fc7\u5bf9\u7279\u5b9a\u8d44\u4ea7\u6d41\u5411\u7684\u9694\u79bb\u62a5\u9001\uff0c\u5b9e\u73b0\u539f\u59cb\u94f8\u9020\u6536\u76ca\uff08Primary Sale\uff09\u4e0e\u6295\u8d44\u8005\u6d41\u8f6c\u635f\u76ca\u7684\u5265\u79bb\u3002\u5177\u4f53\u6765\u770b\uff0cIRS\u901a\u8fc7\u65b0\u589e\u7684Box 11c\uff0c\u9996\u6b21\u5c06\u6307\u5b9aNFTs\u521b\u4f5c\u8005\u7684\u539f\u59cb\u94f8\u9020\u6536\u76ca\u4e0e\u6295\u8d44\u8005\u7684\u4e8c\u7ea7\u5e02\u573a\u8f6c\u8ba9\u635f\u76ca\u8fdb\u884c\u4e86\u7533\u62a5\u9694\u79bb\uff0c\u4f7fIRS\u6700\u7ec8\u6536\u5230\u7684\u7533\u62a5\u6570\u636e\u66f4\u4e3a\u7cbe\u7ec6\u3002<\/p>\n<ul>\n<li>\n<p>\u6570\u5b57\u8d44\u4ea7\uff1a\u6839\u636e1099-DA\uff0c\u6570\u5b57\u8d44\u4ea7\u6307\u4efb\u4f55\u4ee5\u6570\u5b57\u5316\u5f62\u5f0f\u8868\u793a\u7684\u4ef7\u503c\uff0c\u5176\u8bb0\u5f55\u4e8e\u7ecf\u52a0\u5bc6\u4fdd\u62a4\u7684\u5206\u5e03\u5f0f\u8d26\u672c\uff08\u5982\u533a\u5757\u94fe\u6216\u4efb\u4f55\u7c7b\u4f3c\u6280\u672f\uff09\u4e4b\u4e0a\uff0c\u4e14\u4e0d\u8003\u8651\u6d89\u53ca\u8be5\u6570\u5b57\u8d44\u4ea7\u7684\u6bcf\u7b14\u5177\u4f53\u4ea4\u6613\u662f\u5426\u5b9e\u9645\u8bb0\u5f55\u5728\u8be5\u5206\u5e03\u5f0f\u8d26\u672c\u4e0a\uff1b\u540c\u65f6\uff0c\u8be5\u8d44\u4ea7\u4e0d\u5c5e\u4e8e\u73b0\u91d1\uff08\u5373\u4e0d\u5c5e\u4e8e\u7531\u653f\u5e9c\u6216\u4e2d\u592e\u94f6\u884c\u53d1\u884c\u7684\u7f8e\u5143\u6216\u4efb\u4f55\u53ef\u5151\u6362\u7684\u5916\u5e01\uff09\u3002\u56e0\u6b64\uff0cIRS\u5bf9\u4e8e\u6570\u5b57\u8d44\u4ea7\u7684\u5b9a\u4e49\u6781\u5e7f\uff0c\u6db5\u76d6\u4e86\u8bb0\u5f55\u5728\u53d7\u5bc6\u7801\u5b66\u4fdd\u62a4\u7684\u5206\u5e03\u5f0f\u8d26\u672c\u4e0a\u7684\u4efb\u4f55\u4ef7\u503c\u6570\u5b57\u8868\u793a\uff0c\u5305\u62ec\u52a0\u5bc6\u8d27\u5e01\u3001\u4ee3\u5e01\u5316\u8bc1\u5238\u53ca\u6307\u5b9aNFTs\u3002<\/p>\n<\/li>\n<\/ul>\n<ul>\n<li>\n<p>\u5408\u683c\u7a33\u5b9a\u5e01\uff08Qualifying Stablecoins\uff09\uff1a\u6570\u5b57\u8d44\u4ea7\u82e5\u6ee1\u8db3\u4ee5\u4e0b\u4e09\u4e2a\u6761\u4ef6\uff0c\u5373\u4e3a\u5408\u683c\u7a33\u5b9a\u5e01\uff1a<\/p>\n<p>\uff081\uff09\u8be5\u6570\u5b57\u8d44\u4ea7\u65e8\u5728\u63091:1\u6bd4\u4f8b\u8ffd\u8e2a\u7531\u653f\u5e9c\u6216\u4e2d\u592e\u94f6\u884c\uff08\u5305\u62ec\u7f8e\u5143\uff09\u53d1\u884c\u7684\u5355\u4e00\u53ef\u5151\u6362\u8d27\u5e01\uff1b<\/p>\n<p>\uff082\uff09\u8be5\u6570\u5b57\u8d44\u4ea7\u91c7\u7528\u6709\u6548\u7684\u7a33\u5b9a\u673a\u5236\uff1b<\/p>\n<p>\uff083\uff09\u8be5\u6570\u5b57\u8d44\u4ea7\u88ab\u53d1\u884c\u65b9\u4ee5\u5916\u7684\u5176\u4ed6\u4e3b\u4f53\u666e\u904d\u63a5\u53d7\u4f5c\u4e3a\u652f\u4ed8\u624b\u6bb5\u3002<\/p>\n<\/li>\n<\/ul>\n<p>\u5728\u586b\u62a5\u4e3b\u4f53\u4e0a\uff0c1099-DA\u4e3b\u8981\u9488\u5bf9\u7ecf\u7eaa\u5546\u548c\u6570\u5b57\u8d44\u4ea7\u4e2d\u4ecb\u3002<\/p>\n<ul>\n<li>\u7ecf\u7eaa\u5546\uff1a\u6839\u636e\u300a\u56fd\u5185\u7a0e\u6536\u6cd5\u5178\u300b\u7b2c6045\u6761\u5b9e\u65bd\u6761\u4f8b\u7684\u4fee\u8ba2\u5185\u5bb9\uff0c\u7ecf\u7eaa\u5546\u6307\u5728\u5e38\u89c4\u4e1a\u52a1\u8fc7\u7a0b\u4e2d\uff0c\u968f\u65f6\u51c6\u5907\u4e3a\u4ed6\u4eba\u6267\u884c\u6570\u5b57\u8d44\u4ea7\u9500\u552e\u884c\u4e3a\u7684\u4efb\u4f55\u4eba\u5458\u3002\u5728\u6570\u5b57\u8d44\u4ea7\u9500\u552e\u65b9\u9762\uff0c\u5982\u7b26\u5408\u4ee5\u4e0b\u60c5\u51b5\uff0c\u5219\u88ab\u89c6\u4e3a\u7ecf\u7eaa\u5546\uff1a<\/li>\n<\/ul>\n<p>\uff081\uff09\u5b9a\u671f\u63d0\u8bae\u5ba2\u6237\u8d4e\u56de\u5df1\u65b9\u6240\u521b\u9020\u6216\u53d1\u884c\u7684\u6570\u5b57\u8d44\u4ea7\uff1b\u6216\u8005<\/p>\n<p>\uff082\uff09\u4f5c\u4e3a\u4ee3\u7406\u4eba\u3001\u4ea4\u6613\u5546\u6216\u6570\u5b57\u8d44\u4ea7\u4e2d\u4ecb\uff0c\u6267\u884c\u5ba2\u6237\u6570\u5b57\u8d44\u4ea7\u7684\u5904\u7f6e\u884c\u4e3a<\/p>\n<ul>\n<li>\u6570\u5b57\u8d44\u4ea7\u4e2d\u4ecb\uff08Digital Asset Middleman\uff09\uff1a\u63d0\u4f9b\u6570\u5b57\u8d44\u4ea7\u9500\u552e\u4fbf\u5229\u5316\u670d\u52a1\uff0c\u4e14\u8be5\u4e3b\u4f53\u80fd\u591f\u83b7\u77e5\u5356\u5bb6\u8eab\u4efd\u548c\u4ea4\u6613\u6027\u8d28\u7684\u4eba\u5458\u3002<\/li>\n<\/ul>\n<p><em>\u5982\u7b26\u5408\u4ee5\u4e0b\u60c5\u51b5\uff0c\u5373\u5c5e\u4e8e\u6570\u5b57\u8d44\u4ea7\u4e2d\u4ecb\uff1a<\/em><\/p>\n<p>\uff081\uff09\u63a5\u53d7\u6216\u5904\u7406\u6570\u5b57\u8d44\u4ea7\uff0c\u4f5c\u4e3a\u80a1\u7968\u3001\u5927\u5b97\u5546\u54c1\u3001\u53d7\u76d1\u7ba1\u7684\u671f\u8d27\u5408\u7ea6\u3001\u8bc1\u5238\u671f\u8d27\u5408\u7ea6\u3001\u8fdc\u671f\u5408\u7ea6\u3001\u5916\u5e01\u5408\u7ea6\u3001\u503a\u52a1\u5de5\u5177\u3001\u671f\u6743\u6216\u8bc1\u5238\u671f\u8d27\u5408\u7ea6\u7684\u652f\u4ed8\u624b\u6bb5\uff1b<\/p>\n<p>\uff082\uff09\u623f\u5730\u4ea7\u62a5\u9001\u4eba\u5458\uff0c\u4e14\u5b9e\u9645\u77e5\u6653\u6216\u901a\u5e38\u5e94\u5f53\u77e5\u6653\u623f\u5730\u4ea7\u4e70\u65b9\u4f7f\u7528\u6570\u5b57\u8d44\u4ea7\u8fdb\u884c\u652f\u4ed8\uff1b<\/p>\n<p>\uff083\uff09\u63a5\u53d7\u6570\u5b57\u8d44\u4ea7\u4f5c\u4e3a\u7ecf\u7eaa\u670d\u52a1\u7684\u62a5\u916c\uff1b<\/p>\n<p>\uff084\uff09\u62e5\u6709\u6216\u7ecf\u8425\u4e00\u4e2a\u6216\u591a\u4e2a\u6570\u5b57\u8d44\u4ea7\u81ea\u52a8\u552e\u8d27\u673a\uff1b\u6216\u8005<\/p>\n<p>\uff085\uff09\u6570\u5b57\u8d44\u4ea7\u652f\u4ed8\u5904\u7406\u5546\uff08PDAP\uff09\u3002<\/p>\n<p><em>\u5982\u7b26\u5408\u4ee5\u4e0b\u60c5\u51b5\uff0c\u5219\u4e0d\u5c5e\u4e8e\u6570\u5b57\u8d44\u4ea7\u4e2d\u4ecb\uff1a<\/em><\/p>\n<p>\uff081\uff09\u4ec5\u4ece\u4e8b\u63d0\u4f9b\u5de5\u4f5c\u91cf\u8bc1\u660e\uff08PoW\uff09\u6216\u6743\u76ca\u8bc1\u660e\uff08PoS\uff09\u5206\u5e03\u5f0f\u8d26\u672c\u9a8c\u8bc1\u670d\u52a1\uff08\u8d28\u62bc\/\u6316\u77ff\uff09\uff0c\u4e14\u4e0d\u63d0\u4f9b\u5176\u4ed6\u529f\u80fd\u6216\u670d\u52a1\uff1b\u6216\u8005<\/p>\n<p>\uff082\uff09\u4ec5\u63d0\u4f9b\u786c\u4ef6\u6216\u8f6f\u4ef6\uff08\u901a\u8fc7\u9500\u552e\u3001\u8bb8\u53ef\u6216\u5176\u4ed6\u65b9\u5f0f\uff09\uff0c\u5141\u8bb8\u7528\u6237\u63a7\u5236\u79c1\u94a5\u4ee5\u8bbf\u95ee\u5206\u5e03\u5f0f\u8d26\u672c\u4e0a\u7684\u6570\u5b57\u8d44\u4ea7\uff08\u5982\u975e\u6258\u7ba1\u94b1\u5305\uff09\uff0c\u4e14\u4e0d\u63d0\u4f9b\u5176\u4ed6\u529f\u80fd\u6216\u670d\u52a1\u3002<\/p>\n<p>\u7efc\u4e0a\uff0c\u6570\u5b57\u8d44\u4ea7\u4e2d\u4ecb\u4e0d\u4ec5\u5305\u62ec\u4f20\u7edf\u7684CEX\uff08\u4e2d\u5fc3\u5316\u4ea4\u6613\u6240\uff09\uff0c\u8fd8\u5ef6\u4f38\u81f3\u6258\u7ba1\u94b1\u5305\u4f9b\u5e94\u5546\u3001\u652f\u4ed8\u5904\u7406\u5546\uff08PDAP\uff09\u4ee5\u53ca\u6570\u5b57\u8d44\u4ea7\u81ea\u52a8\u552e\u8d27\u673a\uff08Kiosks\uff09\u8fd0\u8425\u5546\u7b49\u3002<\/p>\n<p>\u4e3a\u76f4\u89c2\u5730\u7406\u89e31099-DA\u7684\u72ec\u7279\u6027\uff0c\u4e0b\u8868\u5c06\u5176\u4e0e\u4f20\u7edf\u91d1\u878d\u53ca\u652f\u4ed8\u9886\u57df\u7684\u7533\u62a5\u8868\u8fdb\u884c\u5bf9\u6bd4\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" alt=\"\u5408\u683c\u7a33\u5b9a\u5e01\" style=\"margin-left: auto;margin-right: auto\" src=\"https:\/\/hx24-prod.mars-block.com\/image\/news\/2026\/02\/13\/1770940807232656.png?x-oss-process=image\/quality,q_50\/format,webp\" width=\"1240\" height=\"516\" title=\"\u6570\u5b57\u8d44\u4ea7\u7a0e\u52a1\u76d1\u7ba1\u7684\u9897\u7c92\u5ea6\u9769\u547d\uff1a\u7f8e\u56fd1099-DA\u8868\u683c\u89e3\u6790\u4e0e\u5408\u89c4\u6307\u5357\u63d2\u56fe\" \/><\/p>\n<h4>2.2 \u6838\u5fc3\u5185\u5bb9<\/h4>\n<p>1099-DA\u8868\u683c\u7ed3\u6784\u5bf9\u6807\u4f20\u7edf\u8bc1\u5238\u76841099-B\uff0c\u4f46\u9488\u5bf9\u52a0\u5bc6\u7279\u6027\u589e\u52a0\u4e86\u591a\u4e2a\u7ec6\u5316\u6846\u683c\uff1a<\/p>\n<ul>\n<li>\n<p>Box 1a &amp; 1b\uff08\u6570\u5b57\u8d44\u4ea7\u4ee3\u7801\u4e0e\u540d\u79f0\uff09\uff1a\u5f3a\u5236\u5f15\u5165DTIF\u7f16\u7801\uff0c\u82e5\u67d0\u79cd\u4ee3\u5e01\u6ca1\u6709DTIF\u4ee3\u7801\uff0c\u5219\u9700\u6807\u6ce8\u201c999999999\u201d\uff08\u5b57\u6bcd\u6570\u5b57\u6807\u8bc6\u7b26\uff09\u3002\u82e5\u91c7\u7528\u6307\u5b9aNFTs\u7684\u53ef\u9009\u6c47\u603b\u62a5\u9001\u65b9\u6cd5\uff0cBox 1a\u4e5f\u8981\u6c42\u586b\u5199\u201c999999999\u201d\uff0cBox 1b\u586b\u5199\u201cSpecified NFTs\u201d\uff1b\u91c7\u7528\u5408\u683c\u7a33\u5b9a\u5e01\u53ef\u9009\u6c47\u603b\u62a5\u9001\u65b9\u6cd5\uff0c\u5219Box 1a\u586b\u5199\u8be5\u7a33\u5b9a\u5e01\u7684DTIF\u6807\u8bc6\u7b26\uff0cBox 1b\u586b\u5199\u7a33\u5b9a\u5e01\u540d\u79f0\u3002<\/p>\n<\/li>\n<li>\n<p>Box 1f\uff08\u603b\u5b9e\u6536\u91d1\u989d\uff09\uff1a\u53ef\u5305\u62ec\u73b0\u91d1\u53ca\u6240\u6536\u53d6\u670d\u52a1\u3001\u6570\u5b57\u8d44\u4ea7\u6216\u5176\u4ed6\u8d22\u4ea7\u7684\u516c\u5141\u4ef7\u503c\u3002<\/p>\n<\/li>\n<li>\n<p>Box 1g\uff08\u6210\u672c\u57fa\u7840\uff09\uff1a\u867d\u71362025\u5e74\u4e3a\u81ea\u613f\u586b\u5199\uff0c\u4f46\u672a\u6765\u5c06\u6210\u4e3a\u8ba1\u7b97\u76c8\u4e8f\u7684\u6838\u5fc3\u3002<\/p>\n<\/li>\n<li>\n<p>Box 11a &amp;11b\uff08\u6c47\u603b\u7533\u62a5\u6807\u8bb0\uff09\uff1a\u9488\u5bf9\u7a33\u5b9a\u5e01\u548c\u6307\u5b9aNFTs\u8bbe\u8ba1\u7684\u7279\u6b8a\u8def\u5f84\uff0c\u8bb0\u5f55\u662f\u5426\u91c7\u7528\u4e86\u53ef\u9009\u62a5\u9001\u65b9\u6cd5\u4ee5\u53ca\u6db5\u76d6\u7684\u4ea4\u6613\u7b14\u6570\u3002<\/p>\n<\/li>\n<li>\n<p>Box 11c\uff08\u4e00\u7ea7\u5e02\u573a\u9500\u552e\uff09\uff1a\u4e13\u95e8\u7528\u4e8e\u6355\u6349\u6307\u5b9aNFTs\u521b\u4f5c\u8005\u5728\u94f8\u9020\u9636\u6bb5\u7684\u539f\u59cb\u6536\u76ca\uff0c\u4e0e\u4e8c\u7ea7\u5e02\u573a\u8f6c\u8ba9\u533a\u5206\u5f00\u6765\u3002<\/p>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" alt=\"\u5408\u683c\u7a33\u5b9a\u5e01\" style=\"margin-left: auto;margin-right: auto\" src=\"https:\/\/hx24-prod.mars-block.com\/image\/news\/2026\/02\/13\/1770940807723028.png?x-oss-process=image\/quality,q_50\/format,webp\" width=\"924\" height=\"852\" title=\"\u6570\u5b57\u8d44\u4ea7\u7a0e\u52a1\u76d1\u7ba1\u7684\u9897\u7c92\u5ea6\u9769\u547d\uff1a\u7f8e\u56fd1099-DA\u8868\u683c\u89e3\u6790\u4e0e\u5408\u89c4\u6307\u5357\u63d2\u56fe1\" \/><\/p>\n<h4>2.3 Form 1099-DA\u51fa\u53f0\u80cc\u666f<\/h4>\n<p><strong><em>2.3.1 \u7f8e\u56fd\u5883\u5185<\/em><\/strong><\/p>\n<p>2021\u5e748\u6708\uff0c\u300a\u57fa\u7840\u8bbe\u65bd\u6295\u8d44\u4e0e\u5c31\u4e1a\u6cd5\u6848\u300b\uff08Infrastructure Investment and Jobs Act\uff0c\u7b80\u79f0IIJA\uff09\u83b7\u53c2\u8bae\u9662\u901a\u8fc7\uff0c\u4e8e\u540c\u5e7411\u6708\u7b7e\u7f72\u751f\u6548\u3002\u8be5\u6cd5\u6848\u4fee\u6539\u4e86\u300a\u56fd\u5185\u7a0e\u6536\u6cd5\u5178\u300b\u7b2c6045\u6761\uff0c\u660e\u786e\u5c06\u201c\u6570\u5b57\u8d44\u4ea7\u201d\u7eb3\u5165\u6cd5\u5f8b\u5b9a\u4e49\u7684\u201c\u7ecf\u7eaa\u5546\u201d\u7533\u62a5\u8303\u7574\uff0c\u65e8\u5728\u901a\u8fc7\u7b2c\u4e09\u65b9\u81ea\u52a8\u7533\u62a5\u5236\u5ea6\u6765\u63d0\u9ad8\u7a0e\u52a1\u900f\u660e\u5ea6\u3002<\/p>\n<p>\u5728\u7ecf\u5386\u957f\u8fbe\u4e24\u5e74\u7684\u4e13\u4e1a\u54a8\u8be2\u53ca\u5bf9\u653f\u7b56\u7ec6\u8282\u7684\u516c\u5f00\u8ba8\u8bba\u540e\uff0c2024\u5e747\u67089\u65e5\uff0c\u7f8e\u56fd\u8d22\u653f\u90e8\u548cIRS\u6b63\u5f0f\u53d1\u5e03Treasury Decision 10000\uff08Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions\uff0c\u300a\u7ecf\u7eaa\u5546\u5173\u4e8e\u6570\u5b57\u8d44\u4ea7\u4ea4\u6613\u7684\u603b\u6536\u76ca\u548c\u6210\u672c\u57fa\u7840\u62a5\u544a\u4ee5\u53ca\u5b9e\u73b0\u91d1\u989d\u548c\u6210\u672c\u57fa\u7840\u7684\u786e\u5b9a\u300b\uff0c\u7b80\u79f0TD 10000\uff09\uff0c\u6cd5\u89c4\u4e8e2024\u5e749\u67089\u65e5\u751f\u6548\uff0c\u4ece\u6cd5\u5f8b\u5c42\u9762\u7cbe\u51c6\u5b9a\u4e49\u4e86\u7ecf\u7eaa\u5546\u7684\u6784\u6210\u8981\u4ef6\uff0c\u660e\u786e\u4e86\u9700\u7533\u62a5\u7684\u4ea4\u6613\u7c7b\u578b\uff0c\u8fd8\u8be6\u5c3d\u89c4\u5b9a\u6210\u672c\u57fa\u7840\u7684\u6838\u7b97\u65b9\u6cd5\u3002<\/p>\n<p>TD 10000\u89c4\u5b9a\uff0c1099-DA\u5c06\u4e8e2026\u5e74\u6b63\u5f0f\u5b9e\u65bd\uff0c\u5176\u6bcf\u4e00\u4e2a\u6846\u683c\u8bbe\u7f6e\u5747\u7531TD 10000\u63d0\u4f9b\u6cd5\u7406\u652f\u6491\uff0c\u8981\u6c42\u7ecf\u7eaa\u5546\u62a5\u544a2025\u5e741\u67081\u65e5\u8d77\u7684\u6570\u5b57\u8d44\u4ea7\u6536\u76ca\u4e0e\u6210\u672c\u57fa\u7840\u4fe1\u606f\u3002<\/p>\n<p><strong><em>2.3.2 \u7f8e\u56fd\u5883\u5916<\/em><\/strong><\/p>\n<p>\u503c\u5f97\u5173\u6ce8\u7684\u662f\uff0c1099-DA\u7684\u51fa\u53f0\u4e0d\u4ec5\u662f\u7f8e\u56fd\u56fd\u5185\u6570\u5b57\u8d44\u4ea7\u7a0e\u52a1\u76d1\u7ba1\u7684\u5355\u8fb9\u5347\u7ea7\uff0c\u4e5f\u4e0e\u5168\u7403\u7a0e\u52a1\u900f\u660e\u5316\u8d8b\u52bf\u5f62\u6210\u547c\u5e94\u30022022\u5e74\u5e95\uff0c\u7ecf\u6d4e\u5408\u4f5c\u4e0e\u53d1\u5c55\u7ec4\u7ec7\uff08OECD\uff09\u6b63\u5f0f\u53d1\u5e03\u4e86\u300a\u52a0\u5bc6\u8d44\u4ea7\u7533\u62a5\u6846\u67b6\u300b\uff08Crypto-Asset Reporting Framework\uff0c\u7b80\u79f0CARF\uff09\uff0c\u65e8\u5728\u5efa\u7acb\u5168\u7403\u7edf\u4e00\u7684\u52a0\u5bc6\u8d44\u4ea7\u7a0e\u52a1\u4fe1\u606f\u81ea\u52a8\u4ea4\u6362\u6807\u51c6\u30022023\u5e7411\u670810\u65e5\uff0c\u7f8e\u56fd\u53ca40\u591a\u4e2a\u56fd\u5bb6\u53d1\u8868\u8054\u5408\u58f0\u660e\uff0c\u627f\u8bfa\u5c06\u52a0\u5feb\u843d\u5b9eCARF\u6846\u67b6\u30022025\u5e747\u670830\u65e5\uff0c\u7f8e\u56fd\u53d1\u5e03\u6570\u5b57\u8d44\u4ea7\u60c5\u51b5\u8bf4\u660e\u4e66\u63d0\u8bae\u5b9e\u65bdCARF\u30022025\u5e7411\u670814\u65e5\uff0c\u7f8e\u56fd\u56fd\u7a0e\u5c40\u5411\u767d\u5bab\u63d0\u4ea4\u300a\u7ecf\u7eaa\u5546\u6570\u5b57\u4ea4\u6613\u62a5\u544a\u300b\uff08CARF\uff1aUS Broker Digital Transaction Reporting\uff09\u63d0\u6848\uff0c\u65e8\u5728\u5b9e\u65bdCARF\uff0c\u767d\u5bab\u6b63\u5728\u5ba1\u67e5\u8be5\u63d0\u6848\u3002\u5982\u679c\u7f8e\u56fd\u5b9e\u65bdCARF\uff0c\u5176\u5c06\u5141\u8bb8\u7f8e\u56fd\u56fd\u7a0e\u5c40\u83b7\u53d6\u7f8e\u56fd\u7a0e\u52a1\u5c45\u6c11\u6d77\u5916\u52a0\u5bc6\u8d27\u5e01\u8d26\u6237\u7684\u5173\u952e\u4fe1\u606f\uff0c\u5e76\u5229\u7528\u8fd9\u4e9b\u4fe1\u606f\u5f00\u5c55\u7a0e\u52a1\u7a3d\u5f81\u3002<\/p>\n<p>\u5c3d\u7ba1\u622a\u81f3\u76ee\u524d\uff0c\u7f8e\u56fd\u5c1a\u672a\u7b7e\u7f72CARF\u591a\u8fb9\u534f\u8bae\uff0c\u4ea6\u672a\u6839\u636eCARF\u4e0e\u5176\u4ed6\u53f8\u6cd5\u7ba1\u8f96\u533a\u542f\u52a8\u52a0\u5bc6\u8d44\u4ea7\u7a0e\u52a1\u6570\u636e\u7684\u81ea\u52a8\u4ea4\u6362\u3002\u4f461099-DA\u7684\u6b63\u5f0f\u542f\u7528\uff0c\u6807\u5fd7\u7740\u7f8e\u56fd\u5df2\u7387\u5148\u6784\u5efa\u8d77\u4e00\u5957\u6210\u719f\u7684\u5e95\u5c42\u6570\u636e\u91c7\u96c6\u4f53\u7cfb\uff0c\u4e3a\u672a\u6765\u4e0e\u5176\u4ed6\u56fd\u5bb6\u8fdb\u884c\u7a0e\u52a1\u6570\u636e\u81ea\u52a8\u4ea4\u6362\u5960\u5b9a\u6280\u672f\u57fa\u77f3\u3002<\/p>\n<h3>3 \u987a\u52bf\u800c\u4e3a\uff1a\u7f8e\u56fd1099-DA\u8fd1\u671f\u653f\u7b56\u89e3\u8bfb<\/h3>\n<p>\u8fd1\u671f\uff0cIRS\u9488\u5bf9\u52a0\u5bc6\u8d44\u4ea7\u7684\u76d1\u7ba1\u8282\u594f\u663e\u8457\u52a0\u5feb\uff0c\u6839\u636e\u5176\u65b0\u53d1\u5e03\u7684\u7ec6\u5219\u53ef\u53d1\u73b0\u5176\u653f\u7b56\u8f93\u51fa\u4e0d\u518d\u505c\u7559\u4e8e\u5b8f\u89c2\u5408\u89c4\u8981\u6c42\uff0c\u800c\u662f\u53d1\u5c55\u4e3a\u5177\u5907\u6267\u884c\u529b\u5e76\u517c\u987e\u6548\u7387\u7684\u5177\u4f53\u6807\u51c6\u3002<\/p>\n<h4>3.1 \u5c0f\u989d\u8c41\u514d\u4e0e\u6c47\u603b\u7533\u62a5\u7ec6\u5219<\/h4>\n<p>\u5728\u4fdd\u6301\u4e25\u76d1\u7ba1\u7684\u540c\u65f6\uff0cIRS\u5728\u65b0\u89c4\u4e2d\u5c55\u73b0\u51fa\u4e00\u5b9a\u7684\u7075\u6d3b\u6027\uff0c\u901a\u8fc7\u5c0f\u989d\u8c41\u514d\u89c4\u5219\uff08De Minimis Rules\uff09\u548c\u53ef\u9009\u62a5\u9001\u65b9\u6cd5\u76f8\u4e92\u5d4c\u5957\u3001\u5c42\u5c42\u8fc7\u6ee4\uff0c\u5f62\u6210\u4e00\u5957\u51cf\u8d1f\u7cfb\u7edf\uff0c\u4ee5\u907f\u514d\u76d1\u7ba1\u5197\u4f59\u3002<\/p>\n<p>\u5177\u4f53\u64cd\u4f5c\u4e3a\uff1a\u7ecf\u7eaa\u5546\u9996\u5148\u6839\u636e\u8d44\u4ea7\u6027\u8d28\uff0c\u5224\u65ad\u8be5\u4ea4\u6613\u662f\u5426\u9002\u7528\u201c\u53ef\u9009\u62a5\u9001\u65b9\u6cd5\u201d\uff0c\u4e00\u65e6\u9009\u62e9\u4e86\u53ef\u9009\u62a5\u9001\u65b9\u6cd5\uff0cIRS\u4fbf\u4e3a\u5176\u914d\u7f6e\u4e86\u76f8\u5e94\u7684\u201c\u5c0f\u989d\u8c41\u514d\u95e8\u69db\u201d\uff0c\u53ea\u6709\u5f53\u4ea4\u6613\u989d\u8d85\u8fc7\u6b64\u7279\u5b9a\u95e8\u69db\u65f6\uff0c\u624d\u9700\u6309\u7167\u53ef\u9009\u65b9\u6cd5\u7684\u89c4\u5219\u586b\u5199\u5e76\u62a5\u90011099-DA\u8868\u683c\uff0c\u5426\u5219\u8c41\u514d\u62a5\u9001\u3002<\/p>\n<p>\u53ef\u9009\u62a5\u9001\u65b9\u6cd5\u51b3\u5b9a\u201c\u600e\u4e48\u62a5\u201d\uff1a\u5bf9\u4e8e\u4ef7\u503c\u6ce2\u5e45\u6781\u5c0f\u7684\u5408\u683c\u7a33\u5b9a\u5e01\uff08Qualifying Stablecoins\uff09\u4ee5\u53ca\u5177\u5907\u6d88\u8d39\u5c5e\u6027\u7684\u6307\u5b9aNFTs\uff0c\u5728\u6ee1\u8db3\u53ef\u9009\u62a5\u9001\u65b9\u6cd5\u6761\u4ef6\u4e0b\uff0c\u65b0\u89c4\u5141\u8bb8\u7ecf\u7eaa\u5546\u7b80\u5316\u6216\u514d\u4e8e\u9010\u7b14\u7533\u62a5\uff08Transactional Reporting\uff09\uff0c\u6539\u7528\u6c47\u603b\u7533\u62a5\uff08Aggregate Reporting\uff09\u3002<\/p>\n<p>\u5c0f\u989d\u8c41\u514d\u89c4\u5219\u51b3\u5b9a\u201c\u62a5\u4e0d\u62a5\u201d \uff1a\u4e3a\u907f\u514d\u6d77\u91cf\u7684\u96f6\u552e\u6d88\u8d39\u6570\u636e\uff08\u5982\u4f7f\u7528\u52a0\u5bc6\u8d27\u5e01\u8d2d\u4e70\u5496\u5561\u3001\u65e5\u5e38\u5c0f\u989d\u652f\u4ed8\u7b49\uff09\u5bf9\u7a0e\u52a1\u5ba1\u6838\u7cfb\u7edf\u9020\u6210\u591a\u4f59\u51b2\u51fb\uff0cIRS\u9488\u5bf9\u4e0d\u540c\u4ea4\u6613\u7c7b\u578b\u548c\u62a5\u9001\u65b9\u6cd5\u8bbe\u5b9a\u5dee\u5f02\u5316\u7684\u5c0f\u989d\u8c41\u514d\u95e8\u69db\uff1a<\/p>\n<ul>\n<li>\n<p><strong><em>\u6570\u5b57\u8d44\u4ea7\u652f\u4ed8\u5904\u7406\u5546\uff08PDAP\uff09\u9500\u552e\u95e8\u69db\uff1a$600<\/em><\/strong><\/p>\n<\/li>\n<\/ul>\n<p>\u82e5\u6570\u5b57\u8d44\u4ea7\u652f\u4ed8\u5904\u7406\u5546\uff08PDAP\uff09\u5728\u4e00\u5e74\u5185\u4e3a\u540c\u4e00\u5ba2\u6237\u5904\u7406\u7684\u652f\u4ed8\u603b\u989d\u6216\u76f8\u5173\u4ea4\u6613\u4e0d\u8d85\u8fc7$600\uff0c\u5219\u65e0\u9700\u62a5\u90011099-DA\u8868\u683c\u3002<\/p>\n<ul>\n<li>\n<p><strong><em>\u5408\u683c\u7a33\u5b9a\u5e01\u53ef\u9009\u62a5\u9001\u95e8\u69db\uff1a$10,000<\/em><\/strong><\/p>\n<\/li>\n<\/ul>\n<p>\u5bf9\u4e8e\u91c7\u7528\u53ef\u9009\u62a5\u9001\u65b9\u6cd5\u8fdb\u884c\u6c47\u603b\u7533\u62a5\u7684\u5408\u683c\u7a33\u5b9a\u5e01\uff0c\u82e5\u5ba2\u6237\u5168\u5e74\u5728\u7ecf\u7eaa\u5546\u5904\u7684\u6307\u5b9a\u9500\u552e\u603b\u6536\u76ca\uff08\u6263\u9664\u76f8\u5173\u4ea4\u6613\u6210\u672c\u540e\uff09\u4e0d\u8d85\u8fc7$10,000\uff0c\u7ecf\u7eaa\u5546\u53ef\u514d\u4e8e\u62a5\u9001\u3002<\/p>\n<ul>\n<li>\n<p><strong><em>\u6307\u5b9aNFTs\u53ef\u9009\u62a5\u9001\u95e8\u69db\uff1a$600<\/em><\/strong><\/p>\n<\/li>\n<\/ul>\n<p>\u5bf9\u4e8e\u91c7\u7528\u53ef\u9009\u62a5\u9001\u65b9\u6cd5\u8fdb\u884c\u6c47\u603b\u7533\u62a5\u7684\u6307\u5b9aNFTs\u4ea4\u6613\uff0c\u82e5\u5ba2\u6237\u5168\u5e74\u5728\u7ecf\u7eaa\u5546\u5904\u7684\u6240\u6709\u6307\u5b9aNFTs\u9500\u552e\u603b\u6536\u76ca\uff08\u6263\u9664\u4ea4\u6613\u6210\u672c\u540e\uff09\u4e0d\u8d85\u8fc7$600\uff0c\u7ecf\u7eaa\u5546\u53ef\u514d\u4e8e\u62a5\u9001\u3002<\/p>\n<h4>3.2 \u6392\u9664\u8054\u5408\u7533\u62a5\u8ba1\u5212<\/h4>\n<p>\u6b64\u5916\uff0c\u8fd1\u671f\u53e6\u4e00\u4e2a\u6280\u672f\u6027\u52a8\u5411\u662f\uff0cIRS\u660e\u786e2025\u7eb3\u7a0e\u5e74\u5ea6\u76841099-DA\u5c06\u4e0d\u53c2\u4e0e\u201c\u8054\u90a6\/\u5dde\u8054\u5408\u7533\u62a5\u8ba1\u5212\uff08CF\/SF\uff09\u201d\uff0c\u8fd9\u610f\u5473\u7740\u7ecf\u7eaa\u5546\u4e0d\u80fd\u518d\u901a\u8fc7\u8054\u90a6\u7cfb\u7edf\u4e00\u952e\u5b8c\u6210\u5dde\u7a0e\u6570\u636e\u62a5\u9001\uff0c\u6216\u9700\u6839\u636e\u5404\u5dde\u6cd5\u5f8b\u5355\u72ec\u5411\u5730\u65b9\u7a0e\u52a1\u673a\u5173\u63d0\u4ea4\u6570\u636e\u3002<\/p>\n<h3>4 \u7ed3\u8bed<\/h3>\n<p>\u9762\u5bf91099-DA\u5e26\u6765\u7684\u591a\u91cd\u6311\u6218\uff0c\u9ad8\u51c0\u503c\u6295\u8d44\u8005\u3001\u9879\u76ee\u65b9\u53caWeb3\u673a\u6784\u7b49\u76f8\u5173\u5e02\u573a\u53c2\u4e0e\u8005\u4e9f\u987b\u9002\u5e94\u65b0\u578b\u7533\u62a5\u89c4\u5219\u3002\u5bf9\u4e8eWeb3\u4ece\u4e1a\u8005\u800c\u8a00\uff0c\u4ea4\u6613\u6570\u636e\u6cbb\u7406\u4e0d\u4ec5\u662f\u4e3a\u4e86\u5e94\u5bf9IRS\u7684\u7533\u62a5\u8981\u6c42\u4e0e\u5ba1\u67e5\uff0c\u66f4\u662f\u4e3a\u4e86\u5b8c\u5584\u81ea\u8eab\u6e05\u6670\u7684\u8d22\u52a1\u56fe\u8c31\u3002\u5728\u900f\u660e\u5316\u76d1\u7ba1\u6d6a\u6f6e\u4e0b\uff0c\u8c01\u80fd\u7387\u5148\u5b8c\u6210\u4ece\u201c\u6df7\u4e71\u8d26\u76ee\u201d\u5230\u201c\u7a0e\u52a1\u5408\u89c4\u201d\u7684\u5347\u7ea7\uff0c\u8c01\u624d\u80fd\u5728\u6108\u52a0\u6fc0\u70c8\u7684Web3\u5168\u7403\u7ade\u4e89\u4e2d\u8d62\u5f97\u957f\u6548\u7684\u786e\u5b9a\u6027\u3002<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u4f5c\u8005\uff1aFinTax 1 \u5f15\u8a00 \u968f\u7740\u52a0\u5bc6\u8d44\u4ea7\u4ece\u8fb9\u7f18\u8d70\u5411\u4e3b\u6d41\uff0c\u5168\u7403\u7a0e\u52a1\u76d1\u7ba1\u7684\u201c\u5929\u7f51\u201d\u6b63\u5728\u52a0\u901f\u7f16\u7ec7\u3002\u7ee7\u6b63\u5f0f\u53d1\u5e03202 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":3908,"comment_status":"","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3907","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-crypto-news"],"_links":{"self":[{"href":"https:\/\/www.shoppingguid.com\/index.php?rest_route=\/wp\/v2\/posts\/3907","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.shoppingguid.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.shoppingguid.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.shoppingguid.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.shoppingguid.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3907"}],"version-history":[{"count":1,"href":"https:\/\/www.shoppingguid.com\/index.php?rest_route=\/wp\/v2\/posts\/3907\/revisions"}],"predecessor-version":[{"id":7918,"href":"https:\/\/www.shoppingguid.com\/index.php?rest_route=\/wp\/v2\/posts\/3907\/revisions\/7918"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.shoppingguid.com\/index.php?rest_route=\/wp\/v2\/media\/3908"}],"wp:attachment":[{"href":"https:\/\/www.shoppingguid.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3907"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.shoppingguid.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3907"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.shoppingguid.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3907"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}