Report of Cash Payment Over $10,000 Received in a Trade or Business

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 8300 Report of Cash Payment Over $10,000 Received in a Trade or Business (Businesses and other for-profit)	Form	Modified	Available
ombat1.rtf	Supplementary Document	Uploaded 2006-08-21	Available
ssf8300.doc	Supporting Statement A	Uploaded 2009-11-09	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
45191	Report of Cash Payment Over $10,000 Received in a Trade or Business (Federal Govt.)		Unchanged
45190	Report of Cash Payment Over $10,000 Received in a Trade or Business (State, Local, and Tribal Govt.)		Unchanged
45189	Report of Cash Payment Over $10,000 Received in a Trade or Business (Farms)		Unchanged
39862	Report of Cash Payment Over $10,000 Received in a Trade or Business (Businesses and other for-profit)	Form	Modified

ICR Details

OMB Control No: 1545-0892	ICR Reference No: 200911-1545-016
Status: Historical Active	Previous ICR Reference No: 200608-1545-052
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Report of Cash Payment Over $10,000 Received in a Trade or Business
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 01/20/2010
	Date Received in OIRA: 11/24/2009
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	01/31/2013	36 Months From Approved	01/31/2010
Responses	210,000	0	210,000
Time Burden (Hours)	87,757	0	87,757
Cost Burden (Dollars)	0	0	0

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Abstract: Anyone in a trade or business who, in the course of such trade or business, receives more than $10,000 in cash or foreign currency in one or more related transactions must report it to the IRS and provide a statement to the payer. Any transaction must report be reported under Title 31 on Form 4789 is exempted from reporting the same transaction on Form 8300. The USA Patriot Act of 2001 (P.L. 107-56) authorized the Financial Crimes Enforcement Network to collect the information reported on Form 8300. In a joint effort to develop a dual use form, IRS and FinCEN worked together to ensure that the transmission of the data collected to ...

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Authorizing Statute(s): US Code: 31 USC 4789 Name of Law: Returns relating to cash received in trade or business, etc.
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	74 FR 47463	09/16/2009
30-day Notice:	Federal Register Citation:	Citation Date:
	74 FR 61204	11/23/2009
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 4

table that charts list of burden

IC Title	Form No.	Form Name
Report of Cash Payment Over $10,000 Received in a Trade or Business (Federal Govt.)
Report of Cash Payment Over $10,000 Received in a Trade or Business (Businesses and other for-profit)	8300, 8300-SP	Report of Cash Payment Over $10,000 Received in a Trade or Business ,   Informe de Pagos en Efectivo en Exceso de $10,000 - Recibidos en una Ocupaci?n o Negocio
Report of Cash Payment Over $10,000 Received in a Trade or Business (Farms)
Report of Cash Payment Over $10,000 Received in a Trade or Business (State, Local, and Tribal Govt.)

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ICR Summary of Burden

table that charts list of burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	210,000	210,000	0	0	0	0
Annual Time Burden (Hours)	87,757	87,757	0	0	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement:

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Annual Cost to Federal Government: $24,461

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Uncollected

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? Uncollected

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 11/24/2009

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