I think it varies by dealer. Hopefully the dealers that do accept crypto as payment will disclose what they'll report to the IRS and how high the transaction value has to be. I'm making a point to keep mine under those limits so as not to receive more paperwork to process. Not saying I'm not gonna pay all my taxes but I can do without all the official documentation. It's just extra clutter.

In the case of tax year 2017 they really screwed everyone by the coin to coin trade NOT being considered like kind transaction AND coin for bullion too. The last month of the year no less. The silver lining is the only exchange reporting transactions to the IRS is Coinbase and that's for BTC only for people with over $20,000 transaction, withdrawal and what not.

From what I understand none of the other exchanges will provide cost basis and trade data to the IRS or user for 2017. You can download an excel csv file from most exchanges that show all your trades for your account. So at least you have your own record in case you need it.

My biggest concern is retroactive law being passed in later years and the govt demanding trade data going back years and years and them making all of us refile. I hate our government. Hell they're not even up and running now they're so dysunfunctional! How in the hell can they expect us to do everything perfectly when they can't even keep their own house in order?