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Introduction

The rise of cryptocurrency has opened a new frontier for passive income, and one of the most popular ways to participate is by renting out mining rigs. Instead of buying and 法人 税金対策 問い合わせ running a mining operation yourself, investors can lease their rigs to other miners and collect a steady stream of rental income. Although appealing, this strategy involves tax rules that can be perplexing without prior knowledge. In this piece we examine the main tax consequences for those renting out mining rigs, including income recognition, depreciation, Section 179, passive activity rules, and beyond.

What Is a Rental Mining Rig?

A rental mining rig is a hardware unit—usually a high‑performance graphics card or ASIC miner—owned by a person or company and rented out to a third party for a set duration. The lessee operates the rig, paying the owner a fee (often per day, week, or month) in exchange for the right to use the equipment. Electricity and maintenance are not supplied by the owner; the renter manages those operational aspects. Tax‑wise, the owner’s link to the rig parallels any other rental property: ownership of the asset, receipt of rental income, and eligibility for related deductions.

Income Recognition

Income generated from renting mining rigs is treated as ordinary income for tax reasons. According to Section 469, the IRS views it as rental income and demands the gross receipts be reported on your tax return. If you rent a rig for $50 per day and lease it for 30 days, you must report $1,500 of rental income for that month. This income is reported on Schedule E (Supplemental Income and Loss) if you file as an individual, or on the appropriate line of your business return (e.g., Form 1120 if you operate through a corporation).

Deductible Expenses

Similar to any rental business, you can claim ordinary and necessary expenses directly linked to maintaining and running the rig. Typical deductions are:

Electricity expenses borne by the lessee (usually passed through to the owner as a distinct fee).

Repair and maintenance expenses for the rig (such as replacing a defective fan).

Insurance premiums protecting the rig against loss or damage.

Loan interest paid for acquiring the rig.

Depreciation or amortization of the rig’s purchase price.

Depreciation of Mining Rigs

Mining rigs are considered depreciable property because they have a finite useful life and lose value over time. The IRS allows you to recover the cost of the rig through depreciation, which reduces taxable income. The default depreciation approach for tangible assets is the Modified Accelerated Cost Recovery System (MACRS). For most computer equipment, the recovery period is 5 years, and you can use the straight‑line or declining balance method.

Section 179 Expensing

Buying a mining rig in the year you activate it allows you to expense the full cost via Section 179, capped at $1.16 million in 2024. This means you can deduct the full purchase price in the year of acquisition, rather than spreading it over a 5‑year period. However, the amount expensed is subject to a phase‑out if your total equipment purchases exceed a threshold ($2.89 million in 2024).

Bonus Depreciation

Under the Tax Cuts and Jobs Act, 100 % bonus depreciation is available for qualifying property when placed in service. It lets you deduct the full rig cost right away, if you choose to. Choosing bonus depreciation locks you into it; you can’t later elect MACRS depreciation for that asset.

Self‑Employment Tax Considerations

Typically, rental earnings avoid self‑employment tax as they’re classified as passive income. Yet if you take an active role in managing the mine—supplying electricity, maintenance, or other services beyond leasing—the income might be considered self‑employment income. The determining factor is whether the services are essential to the operation. If the lessee takes care of all operation, the income stays passive. If you supply substantial operational aid, some income may fall under self‑employment tax.

Passive Activity Rules

Under the passive activity loss rules, rental real estate and rental equipment are treated as passive activities. This means you can only deduct passive losses against passive income. If you have more passive losses than passive income in a year, the excess losses are suspended and carried forward to future years. But a special rule exists for real estate professionals and active participants. If you materially participate in the rental, spending at least 500 hours annually, you may offset losses against other income.

Reporting on a Partnership or LLC

Investors often set up a partnership or LLC to own rigs and divide rental income between members. In this case, each member reports their share of income and deductions on Schedule K‑1. Form 1065 is filed by the partnership, and its assets are depreciated on the partnership books. Section 179 or bonus depreciation may be elected by the partnership at the entity level.

Tax Planning Strategies

1. Maximize Immediate Deductions – If you intend to sell the rig soon, using bonus depreciation or Section 179 can yield quick tax benefits.

2. Consider a C‑Corporation – If you plan to keep profits and reinvest, a C‑corp can shift personal income tax to the dividend‑distribution stage.

3. Track All Expenses – Document every maintenance, insurance, and other expense meticulously to cut taxable rental income.

4. Separate Operational Costs – When the lessee covers electricity, list those costs separately to pass them through and maintain passive income.

5. Use Lease Agreements – Drafting a written lease clarifies the rental arrangement and supports passive status with the IRS.

Common Pitfalls

Misclassifying Income – Classifying mining rewards as rental income may lead to alternate tax treatment.

Forgetting Depreciation – Neglecting depreciation or Section 179 can raise your taxable income.

Overlooking Passive Losses – Ignoring the carry‑forward of losses can lead to lost tax savings.

Ignoring Self‑Employment Rules – Providing too much operational support can shift income into the self‑employment bracket.

Conclusion

Renting out mining rigs offers investors a compelling way to generate passive income, but the tax landscape is nuanced. By understanding how rental income is reported, maximizing depreciation and expensing options, and staying aware of passive activity and self‑employment rules, you can keep more of your earnings in your pocket. Always seek guidance from a tax expert versed in cryptocurrency and leasing to craft a plan suited to your circumstances.