Regarding 2013 taxes I think there is a strong case that BTC has no record requirements for that year. In order to satisfy a reporting requirement, you must have records adequate to the requirement. For an established requirement, as e.g. the 2014 tax year in the U.S., one can prudently collect such records. For a past year, it is not possible. If you already filed, new rulings can have no impact, because that would be ex post facto law and hence unconstitutional. If you have yet to file, then you need only report on a good-faith best-effort basis to satisfy the requirements. I am not a lawyer.