Gavin Andresen - 2012-10-24 22:13:39

If you receive income in any form, and your income-translated-into-dollars is above whatever the "must file" amount currently is, then yes, you must report it on your income taxes at the end of the year.

Doesn't matter if your income is in the form of dollars or euros or bitcoins or diamonds.

And I'm pretty sure Fincen would say that if you're receiving more than $10,000 worth of bitcoins from somebody then they want to know about it, just like they want to know if you're getting more than $10,000 worth of diamonds from somebody.  See the fincen.gov for the mind-numbing details.