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IRS GuideWire March 21, 2023

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Issue Number:    N-2023-27

Inside This Issue
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Notice 2023-27 [ [link removed] ] announces that the Treasury Department and the IRS intend to issue guidance related to the treatment of certain NFTs as section 408(m) collectibles. This treatment is also relevant for other purposes of the Code, including the long-term capital gains tax rate under section 1(h). The notice also describes how the IRS intends to determine whether an NFT constitutes a section 408(m) collectible, pending the issuance of that guidance, and requests comments generally on the treatment of NFTs as a section 408(m) collectible, as well as comments on specific questions listed in the notice.

Notice 2023-27 will be in IRB-2023-15, dated 04/10/2023.

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