{"id":69212,"date":"2021-12-29T17:06:35","date_gmt":"2021-12-29T17:06:35","guid":{"rendered":"https:\/\/www.manaycpa.com\/blog\/kripto-para-vergilendirmesi-1\/"},"modified":"2026-09-17T09:49:28","modified_gmt":"2026-09-17T13:49:28","slug":"kripto-para-vergilendirmesi-1","status":"publish","type":"post","link":"https:\/\/www.manaycpa.com\/tr\/kripto-para-vergilendirmesi-1\/","title":{"rendered":"Kripto Para Vergilendirmesi: ABD&#8217;de 2026 Kurallar\u0131 ve Form 1099-DA"},"content":{"rendered":"<div data-manay-answer=\"1\">\n<p><strong>K\u0131sa cevap:<\/strong> ABD&#8217;de kripto para, para birimi de\u011fil <strong>m\u00fclk (property)<\/strong> olarak vergilendirilir. Satmak, ba\u015fka bir kripto ile takas etmek ve mal veya hizmet al\u0131m\u0131nda harcamak sermaye kazanc\u0131 do\u011furur; kendi c\u00fczdanlar\u0131n\u0131z aras\u0131ndaki transfer do\u011furmaz. 2026&#8217;da i\u015fin en b\u00fcy\u00fck de\u011fi\u015fikli\u011fi bildirim taraf\u0131nda: borsalar art\u0131k <strong>Form 1099-DA<\/strong> g\u00f6nderiyor ve 2026 i\u015flemlerinden itibaren <strong>maliyet bedeli de<\/strong> IRS&#8217;e bildiriliyor. Maliyet takibinin art\u0131k <strong>c\u00fczdan baz\u0131nda<\/strong> yap\u0131lmas\u0131 zorunlu.<\/p>\n<\/div>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.manaycpa.com\/tr\/kripto-para-vergilendirmesi-1\/#ABDde_kripto_nasil_vergilendirilir\" >ABD&#8217;de kripto nas\u0131l vergilendirilir<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.manaycpa.com\/tr\/kripto-para-vergilendirmesi-1\/#Hangi_islem_vergi_dogurur_hangisi_dogurmaz\" >Hangi i\u015flem vergi do\u011furur, hangisi do\u011furmaz<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.manaycpa.com\/tr\/kripto-para-vergilendirmesi-1\/#2026_sermaye_kazanci_oranlari\" >2026 sermaye kazanc\u0131 oranlar\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.manaycpa.com\/tr\/kripto-para-vergilendirmesi-1\/#Form_1099-DA_2026nin_asil_degisikligi\" >Form 1099-DA: 2026&#8217;n\u0131n as\u0131l de\u011fi\u015fikli\u011fi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.manaycpa.com\/tr\/kripto-para-vergilendirmesi-1\/#Maliyet_takibi_artik_cuzdan_bazinda\" >Maliyet takibi art\u0131k c\u00fczdan baz\u0131nda<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.manaycpa.com\/tr\/kripto-para-vergilendirmesi-1\/#Staking_hard_fork_ve_airdrop\" >Staking, hard fork ve airdrop<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.manaycpa.com\/tr\/kripto-para-vergilendirmesi-1\/#Zarar_mahsubu_ve_wash_sale_kurali\" >Zarar mahsubu ve wash sale kural\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.manaycpa.com\/tr\/kripto-para-vergilendirmesi-1\/#Kripto_hediyesi_ve_bagisi\" >Kripto hediyesi ve ba\u011f\u0131\u015f\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.manaycpa.com\/tr\/kripto-para-vergilendirmesi-1\/#Kucuk_harcamalar_icin_bir_istisna_var_mi\" >K\u00fc\u00e7\u00fck harcamalar i\u00e7in bir istisna var m\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.manaycpa.com\/tr\/kripto-para-vergilendirmesi-1\/#Form_1040taki_dijital_varlik_sorusu\" >Form 1040&#8217;taki dijital varl\u0131k sorusu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.manaycpa.com\/tr\/kripto-para-vergilendirmesi-1\/#Turkiyede_yasiyorsaniz\" >T\u00fcrkiye&#8217;de ya\u015f\u0131yorsan\u0131z<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.manaycpa.com\/tr\/kripto-para-vergilendirmesi-1\/#Sik_sorulan_sorular\" >S\u0131k sorulan sorular<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.manaycpa.com\/tr\/kripto-para-vergilendirmesi-1\/#Kriptoyu_kriptoya_cevirirsem_vergi_oder_miyim\" >Kriptoyu kriptoya \u00e7evirirsem vergi \u00f6der miyim<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.manaycpa.com\/tr\/kripto-para-vergilendirmesi-1\/#Wash_sale_kurali_kriptoda_gecerli_mi\" >Wash sale kural\u0131 kriptoda ge\u00e7erli mi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.manaycpa.com\/tr\/kripto-para-vergilendirmesi-1\/#Borsam_bana_form_gondermiyorsa_beyan_etmem_gerekir_mi\" >Borsam bana form g\u00f6ndermiyorsa beyan etmem gerekir mi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.manaycpa.com\/tr\/kripto-para-vergilendirmesi-1\/#Cuzdanlarim_arasinda_transfer_yaparsam_vergi_dogar_mi\" >C\u00fczdanlar\u0131m aras\u0131nda transfer yaparsam vergi do\u011far m\u0131<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.manaycpa.com\/tr\/kripto-para-vergilendirmesi-1\/#Nasil_yardimci_olabiliriz\" >Nas\u0131l yard\u0131mc\u0131 olabiliriz<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"ABDde_kripto_nasil_vergilendirilir\"><\/span>ABD&#8217;de kripto nas\u0131l vergilendirilir<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Temel kural 2014&#8217;ten beri de\u011fi\u015fmedi: IRS, Notice 2014-21 ile konvertibl sanal para birimini federal vergi a\u00e7\u0131s\u0131ndan <strong>m\u00fclk<\/strong> olarak s\u0131n\u0131fland\u0131rd\u0131. Notice 2023-34 bu rehberi de\u011fi\u015ftirdi ama s\u0131n\u0131fland\u0131rmay\u0131 tersine \u00e7evirmedi. Sonu\u00e7 olarak kriptoya, hisse senedi veya gayrimenkul gibi m\u00fclk i\u015flemlerine uygulanan genel vergi ilkeleri uygulan\u0131r.<\/p>\n<p>Bunun pratik bir yans\u0131mas\u0131 var: kripto para birimi say\u0131lmad\u0131\u011f\u0131 i\u00e7in IRC &sect;988 kapsam\u0131ndaki d\u00f6viz kuru k\u00e2r\/zarar\u0131 kurallar\u0131 kriptoda genellikle i\u015flemez.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Hangi_islem_vergi_dogurur_hangisi_dogurmaz\"><\/span>Hangi i\u015flem vergi do\u011furur, hangisi do\u011furmaz<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Elde tutmak vergi do\u011furmaz. <strong>Elden \u00e7\u0131karmak<\/strong> do\u011furur. IRC &sect;1001 anlam\u0131nda elden \u00e7\u0131karma say\u0131lan i\u015flemler:<\/p>\n<ul>\n<li>Kriptoyu dolara (veya ba\u015fka bir itibari paraya) satmak<\/li>\n<li>Bir kriptoyu ba\u015fka bir kriptoyla takas etmek &#8212; nakit hi\u00e7 g\u00f6rmeseniz bile<\/li>\n<li>Kriptoyla mal veya hizmet sat\u0131n almak<\/li>\n<\/ul>\n<p>Bunlar\u0131n hepsinde kazan\u00e7 veya zarar do\u011far; kripto sizin elinizde sermaye varl\u0131\u011f\u0131ysa bu <strong>sermaye kazanc\u0131d\u0131r<\/strong>. Kripto stok\/emtia niteli\u011findeyse veya ticari faaliyetin konusuysa normal gelir olarak vergilenebilir.<\/p>\n<p>Vergi do\u011furmayanlar: kriptoyu sat\u0131n al\u0131p tutmak, ve <strong>kendi sahip oldu\u011funuz veya kontrol etti\u011finiz c\u00fczdanlar ya da hesaplar aras\u0131nda transfer<\/strong>. Burada dikkat edilecek bir incelik var: transfer veya i\u015flem \u00fccretini <em>de\u011ferlenmi\u015f kripto ile<\/em> \u00f6d\u00fcyorsan\u0131z, o \u00fccreti \u00f6demek i\u00e7in kullan\u0131lan kripto elden \u00e7\u0131kar\u0131lm\u0131\u015f say\u0131l\u0131r (Reg. &sect;1.1001-7(b)(1)(ii)). K\u00fc\u00e7\u00fck g\u00f6r\u00fcnen gas \u00fccretleri bu y\u00fczden teknik olarak vergiye tabi i\u015flemdir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"2026_sermaye_kazanci_oranlari\"><\/span>2026 sermaye kazanc\u0131 oranlar\u0131<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Kriptoya \u00f6zg\u00fc bir oran yoktur. Belirleyici olan <strong>ne kadar s\u00fcre tuttu\u011funuz<\/strong>:<\/p>\n<ul>\n<li><strong>Bir y\u0131l veya daha k\u0131sa:<\/strong> k\u0131sa vadeli. Normal gelir oran\u0131n\u0131zdan vergilenir.<\/li>\n<li><strong>Bir y\u0131ldan uzun:<\/strong> uzun vadeli. A\u015fa\u011f\u0131daki kademeli oranlar ge\u00e7erlidir.<\/li>\n<\/ul>\n<table>\n<thead>\n<tr>\n<th>Beyan durumu<\/th>\n<th>%0 \u00fcst s\u0131n\u0131r\u0131<\/th>\n<th>%15 \u00fcst s\u0131n\u0131r\u0131<\/th>\n<th>%20<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Bekar<\/td>\n<td>49.450 $<\/td>\n<td>545.500 $<\/td>\n<td>\u00fczeri<\/td>\n<\/tr>\n<tr>\n<td>Evli, birlikte beyan<\/td>\n<td>98.900 $<\/td>\n<td>613.700 $<\/td>\n<td>\u00fczeri<\/td>\n<\/tr>\n<tr>\n<td>Hane reisi<\/td>\n<td>66.200 $<\/td>\n<td>579.600 $<\/td>\n<td>\u00fczeri<\/td>\n<\/tr>\n<tr>\n<td>Evli, ayr\u0131 beyan<\/td>\n<td>49.450 $<\/td>\n<td>306.850 $<\/td>\n<td>\u00fczeri<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Kaynak: Rev. Proc. 2025-32 (2026 vergi y\u0131l\u0131). Bunlar\u0131n \u00fczerine, d\u00fczeltilmi\u015f br\u00fct geliri <strong>250.000 $<\/strong> (evli birlikte), <strong>200.000 $<\/strong> (bekar\/hane reisi) veya <strong>125.000 $<\/strong> (evli ayr\u0131) e\u015fi\u011fini a\u015fanlar i\u00e7in <strong>%3,8 net yat\u0131r\u0131m geliri vergisi<\/strong> (NIIT) eklenir. Bu e\u015fikler enflasyona endeksli <em>de\u011fildir<\/em>; her y\u0131l daha fazla m\u00fckellef bu e\u015fi\u011fi a\u015f\u0131yor.<\/p>\n<p>Federal dilimlerin tamam\u0131 i\u00e7in <a href=\"\/tr\/amerika-vergi-oranlari\/\">2026 ABD vergi oranlar\u0131<\/a> yaz\u0131m\u0131za bakabilirsiniz.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Form_1099-DA_2026nin_asil_degisikligi\"><\/span>Form 1099-DA: 2026&#8217;n\u0131n as\u0131l de\u011fi\u015fikli\u011fi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Y\u0131llarca kripto bildirimi da\u011f\u0131n\u0131kt\u0131; borsalar kimi zaman Form 1099-MISC, kimi zaman hi\u00e7bir \u015fey g\u00f6nderirdi. Bu bitti. IRC &sect;6045 kapsam\u0131nda brokerlar art\u0131k dijital varl\u0131k i\u015flemleri i\u00e7in <strong>Form 1099-DA<\/strong> d\u00fczenliyor. Kademeli ge\u00e7i\u015f \u015f\u00f6yle:<\/p>\n<table>\n<thead>\n<tr>\n<th>\u0130\u015flem y\u0131l\u0131<\/th>\n<th>Bildirilen<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>1 Ocak 2025 ve sonras\u0131<\/strong><\/td>\n<td>Br\u00fct has\u0131lat (gross proceeds)<\/td>\n<\/tr>\n<tr>\n<td><strong>1 Ocak 2026 ve sonras\u0131<\/strong><\/td>\n<td>Br\u00fct has\u0131lat <strong>+ maliyet bedeli<\/strong> (Reg. &sect;1.6045-1(d)(2)(i)(D))<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&#8220;Kapsaml\u0131&#8221; (covered) dijital varl\u0131k, genel olarak 1 Ocak 2026&#8217;dan itibaren m\u00fc\u015fterinin saklamal\u0131 broker hesab\u0131nda &#8212; nakit, farkl\u0131 bir dijital varl\u0131k veya ba\u015fka mal ya da hizmet kar\u015f\u0131l\u0131\u011f\u0131nda &#8212; edinilen varl\u0131kt\u0131r.<\/p>\n<p>Bunun anlam\u0131 net: IRS art\u0131k sizin beyan\u0131n\u0131z\u0131 borsan\u0131n g\u00f6nderdi\u011fi rakamla kar\u015f\u0131la\u015ft\u0131r\u0131yor. Beyan etmemek bir risk de\u011fil, do\u011frudan bir uyu\u015fmazl\u0131k mektubu sebebidir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Maliyet_takibi_artik_cuzdan_bazinda\"><\/span>Maliyet takibi art\u0131k c\u00fczdan baz\u0131nda<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Eskiden bir\u00e7ok yat\u0131r\u0131mc\u0131 t\u00fcm c\u00fczdanlar\u0131n\u0131 tek bir havuz gibi d\u00fc\u015f\u00fcn\u00fcp maliyeti toplu hesapl\u0131yordu. Reg. &sect;1.1012-1(j) bunu bitirdi: dijital varl\u0131k birimlerinin tespiti art\u0131k <strong>c\u00fczdan baz\u0131nda veya hesap baz\u0131nda<\/strong> yap\u0131l\u0131r.<\/p>\n<p>Broker saklamas\u0131nda olmayan birimlerde <strong>belirli tan\u0131mlama<\/strong> (specific identification) yapmak istiyorsan\u0131z, sat\u0131lan veya devredilen birimleri <em>en ge\u00e7 i\u015flem an\u0131nda<\/em> &#8212; al\u0131m tarihi\/saati ya da al\u0131m fiyat\u0131 gibi ay\u0131rt edici bir bilgiyle, kendi kay\u0131tlar\u0131n\u0131z \u00fczerinden &#8212; tan\u0131mlam\u0131\u015f olman\u0131z gerekir. Ge\u00e7erli bir tan\u0131mlama yapmazsan\u0131z o c\u00fczdan veya hesap i\u00e7inde <strong>FIFO<\/strong> uygulan\u0131r; yani en eski (ve genelde en d\u00fc\u015f\u00fck maliyetli) birimler sat\u0131lm\u0131\u015f say\u0131l\u0131r ve vergi matrah\u0131n\u0131z b\u00fcy\u00fcr.<\/p>\n<p>Ge\u00e7i\u015f i\u00e7in Rev. Proc. 2024-28 bir g\u00fcvenli liman getirmi\u015fti; ancak bu yaln\u0131zca <strong>1 Ocak 2025 \u00f6ncesinde<\/strong> edinilen birimler ve o tarihte duran kullan\u0131lmam\u0131\u015f maliyet i\u00e7in ge\u00e7erliydi ve genel tahsis y\u00f6nteminin se\u00e7imi 1 Ocak 2025 tarihine ba\u011flanm\u0131\u015ft\u0131. <strong>O tarih ge\u00e7ti.<\/strong> Bug\u00fcn yap\u0131lacak i\u015f, geriye d\u00f6n\u00fck bir se\u00e7im de\u011fil, c\u00fczdan bazl\u0131 kay\u0131t d\u00fczenini bundan sonras\u0131 i\u00e7in do\u011fru kurmak.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Staking_hard_fork_ve_airdrop\"><\/span>Staking, hard fork ve airdrop<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Bunlar sermaye kazanc\u0131 de\u011fil, <strong>normal gelirdir<\/strong> ve elde edildi\u011fi anda vergilenir.<\/p>\n<ul>\n<li><strong>Staking \u00f6d\u00fclleri.<\/strong> Rev. Rul. 2023-14: nakit esasl\u0131 bir m\u00fckellef, proof-of-stake bir blok zincirinde stake etti\u011fi kripto kar\u015f\u0131l\u0131\u011f\u0131 ald\u0131\u011f\u0131 do\u011frulama \u00f6d\u00fcllerini, \u00f6d\u00fcller \u00fczerinde <em>h\u00e2kimiyet ve kontrol<\/em> kazand\u0131\u011f\u0131 vergi y\u0131l\u0131nda gelir olarak beyan eder. Tutar, h\u00e2kimiyetin kazan\u0131ld\u0131\u011f\u0131 tarih ve saatteki piyasa de\u011feridir. Staking bir borsa \u00fczerinden yap\u0131l\u0131yorsa da ayn\u0131 kural ge\u00e7erlidir.<\/li>\n<li><strong>Hard fork.<\/strong> Rev. Rul. 2019-24: hard fork tek ba\u015f\u0131na, yeni birim almad\u0131ysan\u0131z gelir do\u011furmaz.<\/li>\n<li><strong>Airdrop.<\/strong> Hard fork sonras\u0131 airdrop ile yeni kripto ald\u0131ysan\u0131z ve \u00fczerinde h\u00e2kimiyet ve kontrol\u00fcn\u00fcz varsa, ald\u0131\u011f\u0131n\u0131z andaki piyasa de\u011feri kadar normal gelir do\u011far. Kay\u0131t da\u011f\u0131t\u0131k deftere i\u015flendi\u011fi anda al\u0131nm\u0131\u015f say\u0131l\u0131rs\u0131n\u0131z &#8212; ama transfer, sat\u0131\u015f veya elden \u00e7\u0131karma imk\u00e2n\u0131n\u0131z yoksa o ana kadar de\u011fil (CCA 202114020).<\/li>\n<\/ul>\n<p>Bu \u015fekilde gelir yazd\u0131\u011f\u0131n\u0131z tutar, ayn\u0131 zamanda o birimlerin <strong>maliyet bedeli<\/strong> olur; ileride satt\u0131\u011f\u0131n\u0131zda ikinci kez vergilenmezsiniz.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Zarar_mahsubu_ve_wash_sale_kurali\"><\/span>Zarar mahsubu ve wash sale kural\u0131<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Kripto zararlar\u0131 \u00f6nce kripto ve di\u011fer sermaye kazan\u00e7lar\u0131n\u0131z\u0131 s\u0131n\u0131rs\u0131z olarak kapat\u0131r. Kazanc\u0131 a\u015fan k\u0131s\u0131m, y\u0131lda <strong>3.000 dolara<\/strong> (evli ayr\u0131 beyanda 1.500) kadar normal gelirden d\u00fc\u015f\u00fcl\u00fcr; kalan\u0131 s\u00fcresiz olarak gelecek y\u0131llara devreder.<\/p>\n<p>Ve kriptoya \u00f6zg\u00fc bir avantaj: <strong>wash sale kural\u0131 (IRC &sect;1091) kriptoda genel olarak uygulanmaz<\/strong>, \u00e7\u00fcnk\u00fc &sect;1091 &#8220;hisse senedi veya menkul k\u0131ymet&#8221; i\u00e7in yaz\u0131lm\u0131\u015ft\u0131r ve s\u0131radan dijital varl\u0131klar menkul k\u0131ymet de\u011fil m\u00fclk say\u0131l\u0131r. Hisse senedinde 30 g\u00fcn beklemek zorunda oldu\u011funuz yerde, kriptoda zarar\u0131 realize edip ayn\u0131 g\u00fcn geri alabilirsiniz.<\/p>\n<p>\u00dc\u00e7 uyar\u0131: <strong>(1)<\/strong> menkul k\u0131ymetin tokenle\u015ftirilmi\u015f hali bu istisnan\u0131n d\u0131\u015f\u0131ndad\u0131r &#8212; orada &sect;1091 i\u015fler; <strong>(2)<\/strong> bunu kural haline getiren bir kanun de\u011fi\u015fikli\u011fi teklif a\u015famas\u0131ndad\u0131r (PARITY Act gibi) ve y\u00fcr\u00fcrl\u00fckte de\u011fildir, yani kal\u0131c\u0131 bir \u00f6zellik saymay\u0131n; <strong>(3)<\/strong> i\u015flemin ekonomik bir amac\u0131 olmal\u0131, yaln\u0131zca zarar yaratmaya y\u00f6nelik bir kurgu olmamal\u0131d\u0131r.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kripto_hediyesi_ve_bagisi\"><\/span>Kripto hediyesi ve ba\u011f\u0131\u015f\u0131<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Hediye:<\/strong> 2026&#8217;da ki\u015fi ba\u015f\u0131na y\u0131ll\u0131k istisna <strong>19.000 dolard\u0131r<\/strong> (IRC &sect;2503(b)). Bu tutara kadar yap\u0131lan hediye i\u00e7in hediye vergisi beyannamesi gerekmez; hediyeyi veren kazan\u00e7 da realize etmez. Alan ki\u015fi genelde verenin maliyet bedelini devral\u0131r.<\/p>\n<p><strong>Ba\u011f\u0131\u015f:<\/strong> Bir y\u0131ldan uzun tuttu\u011funuz de\u011ferlenmi\u015f kriptoyu satmak yerine do\u011frudan ba\u011f\u0131\u015flamak, hem sermaye kazanc\u0131ndan ka\u00e7\u0131nman\u0131z\u0131 hem de piyasa de\u011feri \u00fczerinden indirim alman\u0131z\u0131 sa\u011flayabilir. Ancak bir kalem veya benzer kalemler grubu i\u00e7in talep edilen indirim <strong>5.000 dolar\u0131 a\u015f\u0131yorsa nitelikli de\u011ferleme (qualified appraisal) zorunludur<\/strong> &#8212; IRC &sect;170(f)(11)(C) ve Reg. &sect;1.170A-13(c). CCA 202302012, borsan\u0131n fiyat yay\u0131nl\u0131yor olmas\u0131n\u0131n bu \u015fart\u0131 ortadan kald\u0131rmad\u0131\u011f\u0131n\u0131 a\u00e7\u0131k\u00e7a belirtiyor. Form 8283&#8217;\u00fcn B B\u00f6l\u00fcm\u00fc doldurulur ve dijital varl\u0131k kutusu i\u015faretlenir.<\/p>\n<p>2026 ba\u011f\u0131\u015f kurallar\u0131ndaki di\u011fer de\u011fi\u015fiklikler (%0,5 AGI taban\u0131 dahil) i\u00e7in y\u0131l sonu kontrol listemize bak\u0131n.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kucuk_harcamalar_icin_bir_istisna_var_mi\"><\/span>K\u00fc\u00e7\u00fck harcamalar i\u00e7in bir istisna var m\u0131<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Hay\u0131r. K\u00fc\u00e7\u00fck tutarl\u0131 ki\u015fisel kripto harcamalar\u0131 i\u00e7in y\u00fcr\u00fcrl\u00fckte <strong>genel bir de minimis istisnas\u0131 bulunmuyor<\/strong>. Bu y\u00f6nde \u00f6neriler ve kanun teklifleri var, ancak hi\u00e7biri y\u00fcr\u00fcrl\u00fc\u011fe girmedi. Dolay\u0131s\u0131yla de\u011ferlenmi\u015f kriptoyla al\u0131nan bir kahve de teknik olarak IRC &sect;1001 kapsam\u0131nda kazan\u00e7 do\u011furur.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Form_1040taki_dijital_varlik_sorusu\"><\/span>Form 1040&#8217;taki dijital varl\u0131k sorusu<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Beyannamenin \u00f6n y\u00fcz\u00fcndeki dijital varl\u0131k sorusu h\u00e2l\u00e2 zorunludur; &#8220;Evet&#8221; ya da &#8220;Hay\u0131r&#8221; i\u015faretlenmelidir. Soru, dijital varl\u0131\u011f\u0131 <em>\u00f6d\u00fcl, ikramiye veya mal ya da hizmet kar\u015f\u0131l\u0131\u011f\u0131 \u00f6deme olarak al\u0131p almad\u0131\u011f\u0131n\u0131z\u0131<\/em>, ya da bir dijital varl\u0131\u011f\u0131 veya dijital varl\u0131ktaki mali menfaati <em>sat\u0131p satmad\u0131\u011f\u0131n\u0131z\u0131, takas edip etmedi\u011finizi veya ba\u015fka \u015fekilde elden \u00e7\u0131kar\u0131p \u00e7\u0131karmad\u0131\u011f\u0131n\u0131z\u0131<\/em> soruyor.<\/p>\n<table>\n<thead>\n<tr>\n<th>&#8220;Evet&#8221; gerektiren<\/th>\n<th>&#8220;Hay\u0131r&#8221; yeterli olan<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u00d6deme, \u00f6d\u00fcl, ikramiye olarak dijital varl\u0131k almak<\/td>\n<td>Yaln\u0131zca elde tutmak<\/td>\n<\/tr>\n<tr>\n<td>Madencilik, staking, hard fork geliri<\/td>\n<td>Kendi c\u00fczdanlar\u0131n\u0131z aras\u0131nda transfer<\/td>\n<\/tr>\n<tr>\n<td>Satmak, takas etmek, mal\/hizmet kar\u015f\u0131l\u0131\u011f\u0131 kullanmak<\/td>\n<td>Dolarla dijital varl\u0131k sat\u0131n almak<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Son sat\u0131ra bir istisna: i\u015flem \u00fccretini dijital varl\u0131kla \u00f6dediyseniz cevap &#8220;Evet&#8221; olur.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Turkiyede_yasiyorsaniz\"><\/span>T\u00fcrkiye&#8217;de ya\u015f\u0131yorsan\u0131z<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>ABD&#8217;de ticari faaliyeti olmayan, ABD mukimi say\u0131lmayan bir ki\u015fi i\u00e7in kripto sat\u0131\u015f\u0131ndan do\u011fan kazan\u00e7 <strong>genellikle ABD kaynakl\u0131 gelir say\u0131lmaz<\/strong> ve ABD&#8217;de vergilendirilmez. Dayanak IRC &sect;865: bir yabanc\u0131n\u0131n ki\u015fisel mal sat\u0131\u015f\u0131ndan elde etti\u011fi gelir kural olarak yabanc\u0131 kaynakl\u0131d\u0131r.<\/p>\n<p>Ancak bu sonu\u00e7 d\u00f6rt varsay\u0131ma ba\u011fl\u0131d\u0131r: kriptonun ki\u015fisel mal niteli\u011finde olmas\u0131, kazanc\u0131n ABD&#8217;deki bir ticari faaliyetle <em>fiilen ba\u011flant\u0131l\u0131<\/em> (effectively connected) olmamas\u0131, ki\u015finin o y\u0131l ABD&#8217;de <strong>183 g\u00fcn veya daha fazla<\/strong> bulunmam\u0131\u015f olmas\u0131 ve \u00f6zel bir istisnan\u0131n devreye girmemesi. Mukimlik testini ge\u00e7ip ge\u00e7medi\u011finiz her \u015feyi de\u011fi\u015ftirdi\u011fi i\u00e7in, bu soruyu sat\u0131\u015ftan <em>\u00f6nce<\/em> netle\u015ftirmek gerekir. T\u00fcrkiye taraf\u0131ndaki vergilendirme ise ayr\u0131 bir konudur ve <a href=\"\/tr\/amerika-ile-cifte-vergilendirme-onleme-anlasmasi\/\">\u00e7ifte vergilendirmeyi \u00f6nleme anla\u015fmas\u0131<\/a> \u00e7er\u00e7evesinde de\u011ferlendirilir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Sik_sorulan_sorular\"><\/span>S\u0131k sorulan sorular<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Kriptoyu_kriptoya_cevirirsem_vergi_oder_miyim\"><\/span>Kriptoyu kriptoya \u00e7evirirsem vergi \u00f6der miyim<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Evet. Bir kriptoyu ba\u015fka bir kriptoyla takas etmek IRC &sect;1001 anlam\u0131nda elden \u00e7\u0131karmad\u0131r; hi\u00e7 dolar g\u00f6rmeseniz bile verdi\u011finiz kriptonun maliyeti ile piyasa de\u011feri aras\u0131ndaki fark kazan\u00e7 ya da zarar do\u011furur. Kripto al\u0131m sat\u0131m\u0131nda en s\u0131k atlanan kalem budur.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Wash_sale_kurali_kriptoda_gecerli_mi\"><\/span>Wash sale kural\u0131 kriptoda ge\u00e7erli mi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>2026 itibar\u0131yla s\u0131radan kripto paralarda ge\u00e7erli de\u011fil, \u00e7\u00fcnk\u00fc IRC &sect;1091 hisse senedi ve menkul k\u0131ymetler i\u00e7in yaz\u0131lm\u0131\u015ft\u0131r. Menkul k\u0131ymetlerin tokenle\u015ftirilmi\u015f halleri istisnad\u0131r. Bu kural\u0131 dijital varl\u0131klara geni\u015fletecek kanun teklifleri var ama y\u00fcr\u00fcrl\u00fc\u011fe girmedi.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Borsam_bana_form_gondermiyorsa_beyan_etmem_gerekir_mi\"><\/span>Borsam bana form g\u00f6ndermiyorsa beyan etmem gerekir mi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Evet. Beyan y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc size aittir ve broker\u0131n form g\u00f6nderip g\u00f6ndermemesinden ba\u011f\u0131ms\u0131zd\u0131r. \u00dcstelik 2025 i\u015flemlerinden itibaren br\u00fct has\u0131lat, 2026 i\u015flemlerinden itibaren maliyet bedeli de Form 1099-DA ile IRS&#8217;e bildiriliyor; beyan etmeme se\u00e7ene\u011fi pratikte kalmad\u0131.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cuzdanlarim_arasinda_transfer_yaparsam_vergi_dogar_mi\"><\/span>C\u00fczdanlar\u0131m aras\u0131nda transfer yaparsam vergi do\u011far m\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Hay\u0131r, kendi sahip oldu\u011funuz veya kontrol etti\u011finiz c\u00fczdanlar aras\u0131ndaki transfer vergiye tabi bir olay de\u011fildir. Tek incelik, transfer \u00fccretini de\u011ferlenmi\u015f kripto ile \u00f6demenizdir; o \u00fccret i\u00e7in kullan\u0131lan kripto elden \u00e7\u0131kar\u0131lm\u0131\u015f say\u0131l\u0131r.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nasil_yardimci_olabiliriz\"><\/span>Nas\u0131l yard\u0131mc\u0131 olabiliriz<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Kripto vergisinde i\u015fin zor k\u0131sm\u0131 kural de\u011fil, <strong>kay\u0131t<\/strong>: hangi birimin ne zaman, hangi maliyetle al\u0131nd\u0131\u011f\u0131 ve hangi c\u00fczdanda durdu\u011fu. 2026&#8217;dan itibaren maliyet bedeli de IRS&#8217;e gitti\u011fi i\u00e7in, kay\u0131tlar\u0131n\u0131zla borsan\u0131n bildirdi\u011fi rakam aras\u0131ndaki her fark bir yaz\u0131\u015fma sebebi.<\/p>\n<p>Manay CPA olarak kripto i\u015flemlerinin beyana d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesini, c\u00fczdan bazl\u0131 maliyet d\u00fczeninin kurulmas\u0131n\u0131 ve gelen IRS yaz\u0131\u015fmalar\u0131n\u0131n y\u00f6netilmesini \u00fcstleniyoruz. Portf\u00f6y\u00fcn\u00fcz\u00fc y\u0131l kapanmadan g\u00f6zden ge\u00e7irmek isterseniz <a href=\"\/contact-us\/\">bize yaz\u0131n<\/a>.<\/p>\n<div class=\"hs-cta-embed hs-cta-embed-121866159367\" style=\"max-width:100%; max-height:100%; width:700px;height:379.875px\">\n<link rel=\"stylesheet\" href=\"https:\/\/js.hscta.com\/embeddable_cta_placeholder_v1.css\">\n<div class=\"hs-cta-loading-dot__container\">\n<div class=\"hs-cta-loading-dot\"><\/div>\n<div class=\"hs-cta-loading-dot\"><\/div>\n<div class=\"hs-cta-loading-dot\"><\/div>\n<\/div>\n<div class=\"hs-cta-embed__skeleton\"><\/div>\n<picture><source srcset=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" media=\"(max-width: 480px)\" \/><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/6855674\/interactive-121866159367.png\" style=\"height: 100%; width: 100%; object-fit: fill\" onerror=\"this.style.display='none'\" \/>\n<\/picture>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>ABD&#8217;de kripto m\u00fclk olarak vergilendirilir. 2026 sermaye kazanc\u0131 oranlar\u0131, Form 1099-DA ile gelen yeni broker bildirimi, c\u00fczdan bazl\u0131 maliyet takibi ve wash sale istisnas\u0131.<\/p>\n","protected":false},"author":2,"featured_media":69213,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[100],"tags":[],"class_list":["post-69212","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/69212","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/comments?post=69212"}],"version-history":[{"count":6,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/69212\/revisions"}],"predecessor-version":[{"id":83431,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/69212\/revisions\/83431"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media\/69213"}],"wp:attachment":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media?parent=69212"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/categories?post=69212"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/tags?post=69212"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}