Read more below. To be safe due to uncertainties list your account!
http://www.bna.com/bitcoin-exchange-accounts-n17179891170/
US IRS rules, regulations and laws, for US Citizens, Americans, green card holders, and nonresidents living abroad or moving to the US or out of the US.... valuable information on IRS rules concerning U.S. expatriates and their tax returns, and tax planning.... by an experienced International Tax Attorney
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