The tax treatment of funds received from a crowdfunding campaign in the U.S. depends primarily on the **nature of the campaign** and what contributors receive in return for their funds.

• If contributors receive **goods, services, or rewards** in exchange for their funds, the money is generally considered **taxable business income**. You can deduct ordinary and necessary business expenses related to the campaign.
• If contributions are purely **gifts** with no expectation of return (rare in typical crowdfunding), they may not be taxable income to you.
• If contributors receive **equity or a share of profits**, it may be considered an **investment**, with complex tax and securities implications.
• If funds are provided as a **loan** that must be repaid, it is generally not taxable income (unless the loan is later forgiven).

This tool helps estimate potential federal income tax based on the common scenario where crowdfunding funds are considered taxable income, or provides notes for other scenarios. It uses your estimated marginal income tax rate for calculation.

Crowdfunding tax rules can be complex. This tool provides a simplified estimation. Consult with a qualified tax professional for advice specific to your campaign and situation.