Form 8300 Report of Cash Payment Over $10,000 Received in a Trade

IRS
Form

8300

(Rev. March 2008)
OMB No. 1545-0892

©

1

See instructions for definition of cash.

For Privacy Act and Paperwork Reduction Act Notice, see page 5.

Check appropriate box(es) if:

a

Amends prior report;

b

If more than one individual is involved, check here and see instructions
Last name
4 First name

7

Address (number, street, and apt. or suite no.)

9

City

Suspicious transaction.

Part II

a Describe ID
c Number ©

©

5 M.I.
8 Date of birth
(see instructions)

10 State

Identifying
document (ID)

11

ZIP code

12

©

M

M

D

D

Y

Y

Y

Y

13 Occupation, profession, or business
©

Person on Whose Behalf This Transaction Was Conducted

16

Individual’s last name or Organization’s name

20

Doing business as (DBA) name (see instructions)

21

Address (number, street, and apt. or suite no.)

23

City

27

a Describe ID
Alien
identification (ID) c Number ©

17 First name

18 M.I.

©

19 Taxpayer identification number
Employer identification number

22 Occupation, profession, or business
24 State

Part III

25

ZIP code

26

Country (if not U.S.)

©

b Issued by

©

Description of Transaction and Method of Payment

Date cash received
M

D

D

Y

29
Y

Y

Total cash received

30

Y

$
32

©

b Issued by

If this transaction was conducted on behalf of more than one person, check here and see instructions

M

6 Taxpayer identification number

Country (if not U.S.)

15

28

Department of the Treasury
Financial Crimes
Enforcement Network

Identity of Individual From Whom the Cash Was Received

2
3

14

FinCEN
Form
(Rev. March 2008)
OMB No. 1506-0018

© Use this form for transactions occurring after March 31, 2008. Do not use prior versions after this date.

Department of the Treasury
Internal Revenue Service

Part I

8300

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

.00

If cash was received in
more than one payment,
check here

31

Total price if different from
item 29

©

$

.00

Amount of cash received (in U.S. dollar equivalent) (must equal item 29) (see instructions):
a U.S. currency

$

.00

(Amount in $100 bills or higher $

b Foreign currency

$

.00

c Cashier’s check(s)

$

.00

(Country ©
)
Issuer’s name(s) and serial number(s) of the monetary instrument(s)

d Money order(s)
e Bank draft(s)
f Traveler’s check(s)
33 Type of transaction

$
$
$

.00
.00

)

%

.00

a

Personal property purchased

f

Debt obligations paid

b

Real property purchased

g

Exchange of cash

c
d
e

Personal services provided
Business services provided
Intangible property purchased

h
i
j

Escrow or trust funds
Bail received by court clerks
Other (specify in item 34) ©

Part IV

.00

©

34 Specific description of property or service shown in
33. Give serial or registration number, address, docket
number, etc. ©

Business That Received Cash

35

Name of business that received cash

37

Address (number, street, and apt. or suite no.)

38

City

42

Under penalties of perjury, I declare that to the best of my knowledge the information I have furnished above is true, correct,
and complete.

Signature

Social security number
39 State

©

43 Date of
signature
IRS Form

36 Employer identification number

8300

40

ZIP code

41

Nature of your business

©

M

M

D

D

Y

Title
Authorized official
Y Y Y
44 Type or print name of contact person

45 Contact telephone number

(
(Rev. 3-2008)

Cat. No. 62133S

)
FinCEN Form

8300

(Rev. 3-2008)

IRS Form 8300

(Rev. 3-2008)

Page

2

FinCEN Form 8300

(Rev. 3-2008)

Multiple Parties
(Complete applicable parts below if box 2 or 15 on page 1 is checked)

Part I

Continued—Complete if box 2 on page 1 is checked

3

Last name

7

Address (number, street, and apt. or suite no.)

9

City

14

10 State

Identifying
document (ID)

a Describe ID
c Number ©

Last name

7

Address (number, street, and apt. or suite no.)

9

City

ZIP code

12

Country (if not U.S.)

10 State
a Describe ID
c Number ©

6 Taxpayer identification number
©

M

5 M.I.
8 Date of birth
(see instructions)

11

ZIP code

12

Country (if not U.S.)

©

M

D

D

Y

Y

Y

Y

13 Occupation, profession, or business
b Issued by

4 First name

Identifying
document (ID)

Part II

11

8 Date of birth
(see instructions)

©

3

14

5 M.I.

4 First name

©

6 Taxpayer identification number
©

M

M

D

D

Y

Y

Y

Y

13 Occupation, profession, or business
b Issued by

©

Continued—Complete if box 15 on page 1 is checked

16

Individual’s last name or Organization’s name

17 First name

20

Doing business as (DBA) name (see instructions)

21

Address (number, street, and apt. or suite no.)

23

City

27

Alien
identification (ID)

16

Individual’s last name or Organization’s name

20

Doing business as (DBA) name (see instructions)

21

Address (number, street, and apt. or suite no.)

23

City

27

Alien
identification (ID)

Employer identification number

25

ZIP code

26

©

©

Country (if not U.S.)
b Issued by

17 First name

18 M.I.

©

19 Taxpayer identification number
Employer identification number

22 Occupation, profession, or business
24 State

a Describe ID
c Number ©

19 Taxpayer identification number

22 Occupation, profession, or business
24 State

a Describe ID
c Number ©

18 M.I.

25

ZIP code

26

Country (if not U.S.)
b Issued by

©

Comments – Please use the lines provided below to comment on or clarify any information you entered on any line in Parts I, II, III, and IV

IRS Form

8300

(Rev. 3-2008)

FinCEN Form

8300

(Rev. 3-2008)

IRS Form 8300

(Rev. 3-2008)

Section references are to the Internal
Revenue Code unless otherwise noted.

Important Reminders
● Section 6050I (26 United States Code
(U.S.C.) 6050I) and 31 U.S.C. 5331
require that certain information be
reported to the IRS and the Financial
Crimes Enforcement Network (FinCEN).
This information must be reported on
IRS/FinCEN Form 8300.
● Item 33 box i is to be checked only by
clerks of the court; box d is to be
checked by bail bondsmen. See the
instructions on page 5.
● The meaning of the word “currency”
for purposes of 31 U.S.C. 5331 is the
same as for the word “cash” (See Cash
on page 4).

General Instructions
Who must file. Each person engaged in
a trade or business who, in the course
of that trade or business, receives more
than $10,000 in cash in one transaction
or in two or more related transactions,
must file Form 8300. Any transactions
conducted between a payer (or its
agent) and the recipient in a 24-hour
period are related transactions.
Transactions are considered related
even if they occur over a period of more
than 24 hours if the recipient knows, or
has reason to know, that each
transaction is one of a series of
connected transactions.
Keep a copy of each Form 8300 for 5
years from the date you file it.
Clerks of federal or state courts must
file Form 8300 if more than $10,000 in
cash is received as bail for an
individual(s) charged with certain criminal
offenses. For these purposes, a clerk
includes the clerk’s office or any other
office, department, division, branch, or
unit of the court that is authorized to
receive bail. If a person receives bail on
behalf of a clerk, the clerk is treated as
receiving the bail. See the instructions
for Item 33 on page 5.
If multiple payments are made in cash
to satisfy bail and the initial payment
does not exceed $10,000, the initial
payment and subsequent payments
must be aggregated and the information
return must be filed by the 15th day
after receipt of the payment that causes
the aggregate amount to exceed
$10,000 in cash. In such cases, the
reporting requirement can be satisfied
either by sending a single written
statement with an aggregate amount
listed or by furnishing a copy of each
Form 8300 relating to that payer.
Payments made to satisfy separate bail
requirements are not required to be
aggregated. See Treasury Regulations
section 1.6050I-2.

Page

3

Casinos must file Form 8300 for
nongaming activities (restaurants, shops,
etc.).
Voluntary use of Form 8300. Form
8300 may be filed voluntarily for any
suspicious transaction (see Definitions
on page 4) for use by FinCEN and the
IRS, even if the total amount does not
exceed $10,000.
Exceptions. Cash is not required to be
reported if it is received:
● By a financial institution required to file
Form 104, Currency Transaction Report.
● By a casino required to file (or exempt
from filing) Form 103, Currency
Transaction Report by Casinos, if the
cash is received as part of its gaming
business.
● By an agent who receives the cash
from a principal, if the agent uses all of
the cash within 15 days in a second
transaction that is reportable on Form
8300 or on Form 104, and discloses all
the information necessary to complete
Part II of Form 8300 or Form 104 to the
recipient of the cash in the second
transaction.
● In a transaction occurring entirely
outside the United States. See
Publication 1544, Reporting Cash
Payments of Over $10,000 (Received in
a Trade or Business), regarding
transactions occurring in Puerto Rico
and territories and possessions of the
United States.
● In a transaction that is not in the
course of a person’s trade or business.
When to file. File Form 8300 by the
15th day after the date the cash was
received. If that date falls on a Saturday,
Sunday, or legal holiday, file the form on
the next business day.
Where to file. File the form with the
Internal Revenue Service, Detroit
Computing Center, P.O. Box 32621,
Detroit, Ml 48232.
Statement to be provided. You must
give a written or electronic statement to
each person named on a required Form
8300 on or before January 31 of the
year following the calendar year in which
the cash is received. The statement
must show the name, telephone number,
and address of the information contact
for the business, the aggregate amount
of reportable cash received, and that the
information was furnished to the IRS.
Keep a copy of the statement for your
records.
Multiple payments. If you receive more
than one cash payment for a single
transaction or for related transactions,
you must report the multiple payments
any time you receive a total amount that
exceeds $10,000 within any 12-month
period. Submit the report within 15 days
of the date you receive the payment that

FinCEN Form 8300

(Rev. 3-2008)

causes the total amount to exceed
$10,000. If more than one report is
required within 15 days, you may file a
combined report. File the combined
report no later than the date the earliest
report, if filed separately, would have to
be filed.
Taxpayer identification number (TIN).
You must furnish the correct TIN of the
person or persons from whom you
receive the cash and, if applicable, the
person or persons on whose behalf the
transaction is being conducted. You may
be subject to penalties for an incorrect
or missing TIN.
The TIN for an individual (including a
sole proprietorship) is the individual’s
social security number (SSN). For certain
resident aliens who are not eligible to
get an SSN and nonresident aliens who
are required to file tax returns, it is an
IRS Individual Taxpayer Identification
Number (ITIN). For other persons,
including corporations, partnerships, and
estates, it is the employer identification
number (EIN).
If you have requested but are not able
to get a TIN for one or more of the
parties to a transaction within 15 days
following the transaction, file the report
and attach a statement explaining why
the TIN is not included.
Exception: You are not required to
provide the TIN of a person who is a
nonresident alien individual or a foreign
organization if that person or foreign
organization:
● Does not have income effectively
connected with the conduct of a U.S.
trade or business;
● Does not have an office or place of
business, or a fiscal or paying agent in
the United States;
● Does not furnish a withholding
certificate described in §1.1441-1(e)(2) or
(3) or §1.1441-5(c)(2)(iv) or (3)(iii) to the
extent required under §1.1441-1(e)(4)(vii);
or
● Does not have to furnish a TIN on any
return, statement, or other document as
required by the income tax regulations
under section 897 or 1445.
Penalties. You may be subject to
penalties if you fail to file a correct and
complete Form 8300 on time and you
cannot show that the failure was due to
reasonable cause. You may also be
subject to penalties if you fail to furnish
timely a correct and complete statement
to each person named in a required
report. A minimum penalty of $25,000
may be imposed if the failure is due to
an intentional or willful disregard of the
cash reporting requirements.
Penalties may also be imposed for
causing, or attempting to cause, a trade
or business to fail to file a required

IRS Form 8300

(Rev. 3-2008)

report; for causing, or attempting to
cause, a trade or business to file a
required report containing a material
omission or misstatement of fact; or for
structuring, or attempting to structure,
transactions to avoid the reporting
requirements. These violations may also
be subject to criminal prosecution which,
upon conviction, may result in
imprisonment of up to 5 years or fines of
up to $250,000 for individuals and
$500,000 for corporations or both.

Definitions
Cash. The term “cash” means the
following:
● U.S. and foreign coin and currency
received in any transaction.
● A cashier’s check, money order, bank
draft, or traveler’s check having a face
amount of $10,000 or less that is
received in a designated reporting
transaction (defined below), or that is
received in any transaction in which the
recipient knows that the instrument is
being used in an attempt to avoid the
reporting of the transaction under either
section 6050I or 31 U.S.C. 5331.
Note. Cash does not include a check
drawn on the payer’s own account, such
as a personal check, regardless of the
amount.
Designated reporting transaction. A
retail sale (or the receipt of funds by a
broker or other intermediary in
connection with a retail sale) of a
consumer durable, a collectible, or a
travel or entertainment activity.
Retail sale. Any sale (whether or not
the sale is for resale or for any other
purpose) made in the course of a trade
or business if that trade or business
principally consists of making sales to
ultimate consumers.
Consumer durable. An item of tangible
personal property of a type that, under
ordinary usage, can reasonably be
expected to remain useful for at least 1
year, and that has a sales price of more
than $10,000.
Collectible. Any work of art, rug,
antique, metal, gem, stamp, coin, etc.
Travel or entertainment activity. An
item of travel or entertainment that
pertains to a single trip or event if the
combined sales price of the item and all
other items relating to the same trip or
event that are sold in the same
transaction (or related transactions)
exceeds $10,000.
Exceptions. A cashier’s check, money
order, bank draft, or traveler’s check is
not considered received in a designated
reporting transaction if it constitutes the
proceeds of a bank loan or if it is
received as a payment on certain
promissory notes, installment sales
contracts, or down payment plans. See
Publication 1544 for more information.

Page

4

Person. An individual, corporation,
partnership, trust, estate, association, or
company.
Recipient. The person receiving the
cash. Each branch or other unit of a
person’s trade or business is considered
a separate recipient unless the branch
receiving the cash (or a central office
linking the branches), knows or has
reason to know the identity of payers
making cash payments to other
branches.
Transaction. Includes the purchase of
property or services, the payment of
debt, the exchange of a negotiable
instrument for cash, and the receipt of
cash to be held in escrow or trust. A
single transaction may not be broken
into multiple transactions to avoid
reporting.
Suspicious transaction. A suspicious
transaction is a transaction in which it
appears that a person is attempting to
cause Form 8300 not to be filed, or to
file a false or incomplete form.

Specific Instructions
You must complete all parts. However,
you may skip Part II if the individual
named in Part I is conducting the
transaction on his or her behalf only. For
voluntary reporting of suspicious
transactions, see Item 1 below.
Item 1. If you are amending a prior
report, check box 1a. Complete the
appropriate items with the correct or
amended information only. Complete all
of Part IV. Staple a copy of the original
report to the amended report.
To voluntarily report a suspicious
transaction (see Suspicious transaction
above), check box 1b. You may also
telephone your local IRS Criminal
Investigation Division or call
1-866-556-3974.

Part I
Item 2. If two or more individuals
conducted the transaction you are
reporting, check the box and complete
Part I for any one of the individuals.
Provide the same information for the
other individual(s) on the back of the
form. If more than three individuals are
involved, provide the same information
on additional sheets of paper and attach
them to this form.
Item 6. Enter the taxpayer identification
number (TIN) of the individual named.
See Taxpayer identification number (TIN)
on page 3 for more information.
Item 8. Enter eight numerals for the date
of birth of the individual named. For
example, if the individual’s birth date is
July 6, 1960, enter 07 06 1960.

FinCEN Form 8300

(Rev. 3-2008)

Item 13. Fully describe the nature of the
occupation, profession, or business (for
example, “plumber,” “attorney,” or
“automobile dealer”). Do not use general
or nondescriptive terms such as
“businessman” or “self-employed.”
Item 14. You must verify the name and
address of the named individual(s).
Verification must be made by
examination of a document normally
accepted as a means of identification
when cashing checks (for example, a
driver’s license, passport, alien
registration card, or other official
document). In item 14a, enter the type of
document examined. In item 14b,
identify the issuer of the document. In
item 14c, enter the document’s number.
For example, if the individual has a Utah
driver’s license, enter “driver’s license”
in item 14a, “Utah” in item 14b, and the
number appearing on the license in item
14c.
Note. You must complete all three items
(a, b, and c) in this line to make sure
that Form 8300 will be processed
correctly.

Part II
Item 15. If the transaction is being
conducted on behalf of more than one
person (including husband and wife or
parent and child), check the box and
complete Part II for any one of the
persons. Provide the same information
for the other person(s) on the back of
the form. If more than three persons are
involved, provide the same information
on additional sheets of paper and attach
them to this form.
Items 16 through 19. If the person on
whose behalf the transaction is being
conducted is an individual, complete
items 16, 17, and 18. Enter his or her
TIN in item 19. If the individual is a sole
proprietor and has an employer
identification number (EIN), you must
enter both the SSN and EIN in item 19.
If the person is an organization, put its
name as shown on required tax filings in
item 16 and its EIN in item 19.
Item 20. If a sole proprietor or
organization named in items 16 through
18 is doing business under a name other
than that entered in item 16 (for
example, a “trade” or “doing business
as (DBA)” name), enter it here.
Item 27. If the person is not required to
furnish a TIN, complete this item. See
Taxpayer Identification Number (TIN) on
page 3. Enter a description of the type
of official document issued to that
person in item 27a (for example, a
“passport”), the country that issued the
document in item 27b, and the
document’s number in item 27c.

IRS Form 8300

(Rev. 3-2008)

Note. You must complete all three items
(a, b, and c) in this line to make sure
that Form 8300 will be processed
correctly.

Part III
Item 28. Enter the date you received the
cash. If you received the cash in more
than one payment, enter the date you
received the payment that caused the
combined amount to exceed $10,000.
See Multiple payments on page 3 for
more information.
Item 30. Check this box if the amount
shown in item 29 was received in more
than one payment (for example, as
installment payments or payments on
related transactions).
Item 31. Enter the total price of the
property, services, amount of cash
exchanged, etc. (for example, the total
cost of a vehicle purchased, cost of
catering service, exchange of currency) if
different from the amount shown in item
29.
Item 32. Enter the dollar amount of each
form of cash received. Show foreign
currency amounts in U.S. dollar
equivalent at a fair market rate of
exchange available to the public. The
sum of the amounts must equal item 29.
For cashier’s check, money order, bank
draft, or traveler’s check, provide the
name of the issuer and the serial number
of each instrument. Names of all issuers
and all serial numbers involved must be
provided. If necessary, provide this
information on additional sheets of paper
and attach them to this form.
Item 33. Check the appropriate box(es)
that describe the transaction. If the
transaction is not specified in boxes a–i,
check box j and briefly describe the
transaction (for example, “car lease,”
“boat lease,” “house lease,” or “aircraft
rental”). If the transaction relates to the
receipt of bail by a court clerk, check
box i, “Bail received by court clerks.”
This box is only for use by court clerks.
If the transaction relates to cash
received by a bail bondsman, check box
d, “Business services provided.”

Part IV
Item 36. If you are a sole proprietorship,
you must enter your SSN. If your
business also has an EIN, you must
provide the EIN as well. All other
business entities must enter an EIN.

Page

5

Item 41. Fully describe the nature of
your business, for example, “attorney” or
“jewelry dealer.” Do not use general or
nondescriptive terms such as “business”
or “store.”
Item 42. This form must be signed by an
individual who has been authorized to
do so for the business that received the
cash.

Comments
Use this section to comment on or
clarify anything you may have entered
on any line in Parts I, II, III, and IV. For
example, if you checked box b
(Suspicious transaction) in line 1 above
Part I, you may want to explain why you
think that the cash transaction you are
reporting on Form 8300 may be
suspicious.
Privacy Act and Paperwork Reduction
Act Notice. Except as otherwise noted,
the information solicited on this form is
required by the Internal Revenue Service
(IRS) and the Financial Crimes
Enforcement Network (FinCEN) in order
to carry out the laws and regulations of
the United States Department of the
Treasury. Trades or businesses, except
for clerks of criminal courts, are required
to provide the information to the IRS and
FinCEN under both section 6050I and 31
U.S.C. 5331. Clerks of criminal courts
are required to provide the information
to the IRS under section 6050I. Section
6109 and 31 U.S.C. 5331 require that
you provide your social security number
in order to adequately identify you and
process your return and other papers.
The principal purpose for collecting the
information on this form is to maintain
reports or records which have a high
degree of usefulness in criminal, tax, or
regulatory investigations or proceedings,
or in the conduct of intelligence or
counterintelligence activities, by directing
the federal Government’s attention to
unusual or questionable transactions.
You are not required to provide
information as to whether the reported
transaction is deemed suspicious.
Failure to provide all other requested
information, or providing fraudulent
information, may result in criminal
prosecution and other penalties under
Title 26 and Title 31 of the United States
Code.

FinCEN Form 8300

(Rev. 3-2008)

Generally, tax returns and return
information are confidential, as stated in
section 6103. However, section 6103
allows or requires the IRS to disclose or
give the information requested on this
form to others as described in the Code.
For example, we may disclose your tax
information to the Department of Justice,
to enforce the tax laws, both civil and
criminal, and to cities, states, the District
of Columbia, to carry out their tax laws.
We may disclose this information to
other persons as necessary to obtain
information which we cannot get in any
other way. We may disclose this
information to federal, state, and local
child support agencies; and to other
federal agencies for the purposes of
determining entitlement for benefits or
the eligibility for and the repayment of
loans. We may also provide the records
to appropriate state, local, and foreign
criminal law enforcement and regulatory
personnel in the performance of their
official duties. We may also disclose this
information to other countries under a
tax treaty, or to federal and state
agencies to enforce federal nontax
criminal laws and to combat terrorism. In
addition, FinCEN may provide the
information to those officials if they are
conducting intelligence or
counter-intelligence activities to protect
against international terrorism.
You are not required to provide the
information requested on a form that is
subject to the Paperwork Reduction Act
unless the form displays a valid OMB
control number. Books or records
relating to a form or its instructions must
be retained as long as their contents
may become material in the
administration of any law under Title 26
or Title 31.
The time needed to complete this
form will vary depending on individual
circumstances. The estimated average
time is 21 minutes. If you have
comments concerning the accuracy of
this time estimate or suggestions for
making this form simpler, you can write
to the Internal Revenue Service, Tax
Products Coordinating Committee,
SE:W:CAR:MP:T:T:SP, 1111 Constitution
Ave. NW, IR-6526, Washington, DC
20224. Do not send Form 8300 to this
address. Instead, see Where to File on
page 3.