You sold bitcoins this year or last?  My condolences.  You should have already had all your tax questions answered before you sold them.  Now you already did some financial transactions without thinking about how it was going to look on your taxes until after you did it?  Generally not a good thing to do with large amounts of money.

I am not going to give you specific tax or legal advice.

Generally speaking, a bitcoin miner's plan, especially considering the current regulatory uncertainty, should include documentation of expenses and a talk with a lawyer who can tell you how to legally convert your coins into the currency of your choice if you are really afraid of (unlikely this year) potentially enforceable  regulation coming in this hard on the heels of the guidance.