The form 8300 reporting requirement was delayed by the IRS. The form that you are looking at now is designed to report cash transactions greater than $10,000 between individuals and businesses and it was not set up to handle digital assets - as you have seen - so the reporting requirement was delayed.
That's the good news. The bad news is that 'delayed' means just that. It will be required in the future. As of now the requirement will just be for business transactions and the hope is that the IRS will adjust the form to make reporting blockchains and wallets easier. But we will see.
Here is the IRS release on the matter.
@tjl12
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