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The simple rule is if more than $10,000 USD worth of crypto was on a foreign exchange between 1/1/17-12/31/2017, there probably is a filing requirement. The problem is valuation methods (testing max value and reporting it) and tracking down the required information for the crypto accounts (i.e. name, address, country). Coming soon!

You may call it "simple" but it assumes a lot of interpretation of how you define crypto currency and an "exchange".....I thought the $10,000 referred to bank accounts?

Right, I meant "simple" as in the "short version of the conclusion."

The foreign crypto exchanges operate similar to a financial institution so although they aren't "bank accounts" per sae, I believe they would be examined under similar principles. Great point.