zero coupon us treasury 收益是capital gain吗？

有些地方说是 1099-INT 算interest 有些地方说是capital gain。 有些地方说，成熟了是int，sell before mature是 capital gain。 大家有没有卖过或者mature的 treasury, 收到的是什么样的tax form呢？

没想到这问题。看了下https://www.businessinsider.com/personal-finance/how-bonds-are-taxed，没怎么看明白，同等行家解惑。

0 coupon你买的时候是discounted price，这个在我们做credit trading经常用的. 关于tax方面，it depends on the source. Zero coupon bonds are subject to capital gains taxes and some zero coupon bonds require investors to pay taxes on the imputed interest that accrues on the bonds each year, even though that interest is not paid until maturity (as part of the bonds’ face-value). Zero coupon municipal bonds and a select group of corporate-issued zero coupon bonds, however, may be tax exempt.
https://www.alamocapital.com/investment-products/bonds-and-fixed-income/zero-coupon-bonds/

有些地方说是 1099-INT 算interest 有些地方说是capital gain。 有些地方说，成熟了是int，sell before mature是 capital gain。 大家有没有卖过或者mature的 treasury, 收到的是什么样的tax form呢？
2021safe 发表于 2023-03-16 22:07

interest/discount is your normal income. If you bought 2K treasury for 1.8K then you sell it for 1.9K you have 0.1K capital gain.

最近是买0coupon的好时候吗

there is no difference between interest and capital gain. 除非你 hold for more than 1 year, in which case you may have long term capital gain.
should be easy to calculate. I would treat them as capital gain unless you receive a tax form.

mature和sell before mature 得到的价格差都是capital gain吗？ 那为啥每年会有一个imputed interest 走1099-int呢？不应该是1099-b吗？ 谢谢大家啊。