راهنمای رعایت مالیات ارز دیجیتال: تسلط بر الزامات IRS با Beancount.io

; دارایی‌ها - سازمان‌دهی شده بر اساس دوره نگهداری و منبع
1970-01-01 open Assets:Crypto:ShortTerm:Coinbase:BTC
1970-01-01 open Assets:Crypto:LongTerm:Coinbase:BTC
1970-01-01 open Assets:Crypto:Trading:Binance:ETH
1970-01-01 open Assets:Crypto:Investment:Ledger:BTC
 
; درآمد - تفکیک شده بر اساس نحوه برخورد مالیاتی
1970-01-01 open Income:Crypto:Staking:Ordinary        ; مشمول مالیات بر درآمد عادی
1970-01-01 open Income:Crypto:Mining:Ordinary         ; مشمول مالیات بر درآمد عادی
1970-01-01 open Income:Crypto:Airdrops:Ordinary       ; مشمول مالیات بر درآمد عادی
1970-01-01 open Income:CapitalGains:ShortTerm         ; سود سرمایه کوتاه‌مدت
1970-01-01 open Income:CapitalGains:LongTerm          ; سود سرمایه بلندمدت
 
; هزینه‌ها - دسته‌های قابل کسر مالیات
1970-01-01 open Expenses:Crypto:Fees:Deductible       ; کارمزدهای معاملاتی
1970-01-01 open Expenses:Crypto:Mining:Equipment      ; تجهیزات ماینینگ
1970-01-01 open Expenses:Crypto:Mining:Electricity    ; برق ماینینگ
1970-01-01 open Expenses:CapitalLoss:ShortTerm        ; زیان سرمایه کوتاه‌مدت
1970-01-01 open Expenses:CapitalLoss:LongTerm         ; زیان سرمایه بلندمدت

2024-01-15 * "Buy BTC for long-term investment" ^investment-btc #long-term
  purchase-date: "2024-01-15"
  intended-holding: "long-term"
  tax-lot-id: "BTC-001"
  Assets:Crypto:LongTerm:Coinbase:BTC  1.0 BTC {45000.00 USD}
  Assets:Crypto:Coinbase:USD         -45000.00 USD
  Expenses:Crypto:Fees:Deductible        50.00 USD
  Assets:Crypto:Coinbase:USD            -50.00 USD

2024-06-15 * "Sell BTC - Short-term capital gain" ^btc-sale-001
  date-acquired: "2024-01-15"
  holding-period: "151 days"
  form-8949-code: "A"
  Assets:Crypto:ShortTerm:Coinbase:BTC  -0.5 BTC {45000.00 USD}
  Assets:Crypto:Coinbase:USD           24000.00 USD
  Expenses:Crypto:Fees:Deductible         30.00 USD
  Assets:Crypto:Coinbase:USD             -30.00 USD
  Income:CapitalGains:ShortTerm        -1500.00 USD  ; 24000 - 22500 = 1500

2025-02-01 * "Sell BTC - Long-term capital gain" ^btc-sale-002
  date-acquired: "2024-01-15"
  holding-period: "382 days"
  form-8949-code: "D"
  Assets:Crypto:LongTerm:Coinbase:BTC   -0.5 BTC {45000.00 USD}
  Assets:Crypto:Coinbase:USD           28000.00 USD
  Expenses:Crypto:Fees:Deductible         35.00 USD
  Assets:Crypto:Coinbase:USD             -35.00 USD
  Income:CapitalGains:LongTerm         -5500.00 USD  ; 28000 - 22500 = 5500

2024-03-20 * "Trade BTC for ETH - Taxable exchange"
  ; Dispose of BTC (taxable event)
  Assets:Crypto:Trading:Binance:BTC     -1.0 BTC {46000.00 USD}
  Income:CapitalGains:ShortTerm       -2000.00 USD  ; 48000 - 46000
  ; Acquire ETH (new cost basis)
  Assets:Crypto:Trading:Binance:ETH      20 ETH {2400.00 USD}
  ; Trading fees
  Expenses:Crypto:Fees:Deductible        40.00 USD
  Assets:Crypto:Trading:Binance:USD     -40.00 USD

2024-01-31 * "ETH Staking Rewards - January"
  reward-type: "staking"
  fair-market-value: "2500.00 USD per ETH"
  taxable-income: "200.00 USD"
  Assets:Staking:Ethereum:ETH           0.08 ETH {2500.00 USD}
  Income:Crypto:Staking:Ordinary      -200.00 USD

2024-01-15 * "Bitcoin Mining Reward"
  mining-pool: "Slush Pool"
  block-height: "825000"
  fair-market-value: "45000.00 USD per BTC"
  Assets:Crypto:Mining:BTC              0.01 BTC {45000.00 USD}
  Income:Crypto:Mining:Ordinary       -450.00 USD
  ; Mining expenses (deductible)
  Expenses:Crypto:Mining:Electricity    120.00 USD
  Assets:Checking                      -120.00 USD

2024-03-01 * "UNI Token Airdrop"
  airdrop-source: "Uniswap Protocol"
  fair-market-value: "8.00 USD per UNI"
  taxable-amount: "3200.00 USD"
  Assets:Crypto:Wallet:MetaMask:UNI    400 UNI {8.00 USD}
  Income:Crypto:Airdrops:Ordinary    -3200.00 USD

2024-02-28 * "Compound Protocol Yield"
  protocol: "Compound"
  reward-token: "COMP"
  fair-market-value: "85.00 USD per COMP"
  Assets:Crypto:Wallet:MetaMask:COMP    12 COMP {85.00 USD}
  Income:Crypto:DeFi:Ordinary        -1020.00 USD

2024-02-15 * "Uniswap LP Fees Claimed"
  protocol: "Uniswap V3"
  pool: "ETH-USDC"
  Assets:Crypto:Wallet:MetaMask:ETH     0.2 ETH {2600.00 USD}
  Assets:Crypto:Wallet:MetaMask:USDC    300 USDC {1.00 USD}
  Income:Crypto:DeFi:Ordinary         -820.00 USD

; Identify losing positions
2024-12-15 * "Tax Loss Harvesting - Sell ADA at loss"
  purchase-date: "2024-06-01"
  purchase-price: "0.60 USD per ADA"
  sale-price: "0.45 USD per ADA"
  Assets:Crypto:Trading:Binance:ADA    -1000 ADA {0.60 USD}
  Assets:Crypto:Trading:Binance:USD     445.00 USD
  Expenses:Crypto:Fees:Deductible         5.00 USD
  Assets:Crypto:Trading:Binance:USD      -5.00 USD
  Expenses:CapitalLoss:ShortTerm       155.00 USD  ; Realized loss

; Wait 31 days before repurchasing
2025-01-16 * "Repurchase ADA after wash sale period"
  wash-sale-safe: "31+ days elapsed"
  Assets:Crypto:Trading:Binance:ADA    1000 ADA {0.45 USD}
  Assets:Crypto:Trading:Binance:USD    -450.00 USD
  Expenses:Crypto:Fees:Deductible         5.00 USD
  Assets:Crypto:Trading:Binance:USD      -5.00 USD

; High-cost basis lot for loss harvesting
2024-11-30 * "Sell high-cost ETH lot for tax loss"
  lot-selection: "specific-identification"
  cost-basis: "3500.00 USD per ETH"
  sale-price: "2400.00 USD per ETH"
  Assets:Crypto:Trading:Coinbase:ETH    -5 ETH {3500.00 USD}
  Assets:Crypto:Trading:Coinbase:USD  11950.00 USD
  Expenses:Crypto:Fees:Deductible        50.00 USD
  Assets:Crypto:Trading:Coinbase:USD    -50.00 USD
  Expenses:CapitalLoss:ShortTerm      5550.00 USD  ; Significant loss

; نگهداری برای برخورداری از رفتار بلندمدت مالیاتی
2024-12-20 * "بیت‌کوین در حال نزدیک شدن به وضعیت بلندمدت"
  purchase-date: "2024-01-01"
  days-held: "354"
  long-term-date: "2025-01-02"
  note: "۱۱ روز دیگر برای برخورداری از رفتار بلندمدت مالیاتی نگهداری شود"

-- سود و زیان سرمایه‌ای کوتاه‌مدت
SELECT
  date,
  narration,
  -position as quantity_sold,
  cost(position) as cost_basis,
  value(position) as proceeds,
  value(position) + cost(position) as gain_loss
WHERE account ~ "Income:CapitalGains:ShortTerm"
   OR account ~ "Expenses:CapitalLoss:ShortTerm"
ORDER BY date;

-- Capital gains summary
SELECT
  'Short-term' as type,
  sum(position) as total_gain_loss
WHERE account ~ "Income:CapitalGains:ShortTerm"
   OR account ~ "Expenses:CapitalLoss:ShortTerm"
 
UNION ALL
 
SELECT
  'Long-term' as type,
  sum(position) as total_gain_loss
WHERE account ~ "Income:CapitalGains:LongTerm"
   OR account ~ "Expenses:CapitalLoss:LongTerm";

-- درآمد عادی رمزارز
SELECT
  account,
  sum(position) as total_income
WHERE account ~ "Income:Crypto.*:Ordinary"
GROUP BY account
ORDER BY total_income DESC;

2024-01-15 * "BTC Purchase - Complete Documentation" ^btc-001
  exchange: "Coinbase Pro"
  transaction-id: "abc123def456"
  confirmation-hash: "0x789..."
  ip-address: "192.168.1.100"
  timestamp: "2024-01-15T14:30:00Z"
  market-price-source: "CoinGecko"
  Assets:Crypto:LongTerm:Coinbase:BTC  1.0 BTC {45000.00 USD}
  Assets:Crypto:Coinbase:USD         -45000.00 USD

; تراکنش‌های مرتبط را پیوند دهید
2024-01-15 * "BTC Purchase" ^btc-purchase-001
2024-01-20 * "BTC Transfer to Wallet" ^btc-purchase-001
2024-06-15 * "BTC Sale" ^btc-purchase-001

2024-01-15 price BTC 45000.00 USD
  source: "CoinGecko"
  timestamp: "2024-01-15T14:30:00Z"
  verification: "Multiple exchange average"

 
# صادرات به فرمت TurboTax
def export_turbotax_format():
    return {
        'form_8949_short_term': query_short_term_gains(),
        'form_8949_long_term': query_long_term_gains(),
        'schedule_1_income': query_ordinary_income(),
        'deductible_expenses': query_deductible_expenses()
    }

-- بسته مالیاتی کامل برای حسابدار رسمی
SELECT
  'خلاصه سود سرمایه' as report_type,
  account,
  sum(position) as amount
WHERE account ~ "Income:CapitalGains"
   OR account ~ "Expenses:CapitalLoss"
GROUP BY account
 
UNION ALL
 
SELECT
  'خلاصه درآمد عادی' as report_type,
  account,
  sum(position) as amount
WHERE account ~ "Income:Crypto.*:Ordinary"
GROUP BY account;

; چک‌لیست برنامه‌ریزی مالیاتی دسامبر
2024-12-01 * "بازبینی برنامه‌ریزی مالیاتی پایان سال"
  unrealized-gains: "موقعیت‌های تحقق‌نیافته را محاسبه کنید"
  loss-harvesting: "فرصت‌های برداشت زیان را شناسایی کنید"
  income-timing: "به تعویق انداختن درآمد به سال آینده را در نظر بگیرید"
  expense-timing: "هزینه‌های کسرپذیر را تسریع کنید"

2024-01-15 * "Q1 Estimated Tax Payment"
  Expenses:Taxes:Estimated:Federal     5000.00 USD
  Expenses:Taxes:Estimated:State       1200.00 USD
  Assets:Checking                     -6200.00 USD