赶在年底前，越跌越卖！币圈成了美国投资者“抵税”资产

Core Insights - The recent significant pullback in Bitcoin prices has created an opportunity for U.S. investors to utilize a strategy known as "Tax-Loss Harvesting" to reduce their tax liabilities [1] - Bitcoin has dropped over 30% from its all-time high, while the S&P 500 index has increased by approximately 18% year-to-date, creating a clear incentive for investors holding both asset types to sell losing cryptocurrencies before December 31 to offset stock gains [1] Group 1 - The "Tax-Loss Harvesting" strategy allows investors to sell losing assets and use those losses to offset capital gains, thereby reducing taxable income [1] - Unlike stocks, cryptocurrency is not subject to the "Wash-Sale Rule," allowing investors to sell losing assets and repurchase them on the same day [3] - This flexibility in trading is leading to increased activity in loss harvesting as the year-end approaches [3] Group 2 - Starting in 2026, U.S. exchanges and brokers will be required to report total gains from cryptocurrency sales to the IRS using a new 1099-DA form, which is expected to increase regulatory scrutiny [3]