Form FinCEN Form 104 FinCEN Form 104 Currency Transaction Report

FINCEN Form

104

Currency Transaction Report

(Formerly Form 4789)
(Eff. December 2003)

Previous editions will not be accepted after August 31, 2004.
Please type or print.

Department of the Treasury
FinCEN

1

(Complete all parts that apply--See Instructions)

Check all box(es) that apply:

Part I

a

Amends prior report

b

Multiple persons

OMB No. 1506-0004

c

Multiple transactions

Person(s) Involved in Transaction(s)

Section A--Person(s) on Whose Behalf Transaction(s) Is Conducted
2 Individual’s last name or entity’s name

3 First name

4 Middle initial

5 Doing business as (DBA)

6 SSN or EIN

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

8 Date of birth

10 State

9 City

14 If an individual, describe method used to verify identity:
d

11 ZIP code

a

____/____/_______
MM
DD YYYY
13 Occupation, profession, or business

12 Country code
(if not U.S.)
b

Driver’s license/State I.D.

Passport

c

e Issued by:

Other

Alien registration

f Number:

Section B--Individual(s) Conducting Transaction(s) (if other than above).
If Section B is left blank or incomplete, check the box(es) below to indicate the reason(s)
a

b

Armored Car Service

Mail Deposit or Shipment

c

Night Deposit or Automated Teller Machine

15 Individual’s last name

d

Multiple Transactions

21 State

20 City

25 If an individual, describe method used to verify identity:
d

Conducted On Own Behalf

17 Middle initial
19 SSN

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

a

22 ZIP code

Driver’s license/State I.D.

24 Date of birth

23 Country code
(If not U.S.)
b

Passport

____/____/_______
MM
DD YYYY
c

Alien registration

f Number:

e Issued by:

Other

Part II

e

16 First name

Amount and Type of Transaction(s). Check all boxes that apply.
28 Date of transaction

26

Total cash in $

26a

Foreign cash in

0 .00

27

0 .00

27a Foreign cash out

0 .00

Total cash out $

(see instructions, page 4)

0 .00
(see instructions, page 4)

29

Foreign Country

30

32

Negotiable Instrument(s) Cashed

33

Currency Exchange(s)

35

Account Number(s) Affected (if any):

36

Other (specify)

Part III

Financial Institution Where Transaction(s) Takes Place

Wire Transfer(s)

31

Negotiable Instrument(s) Purchased

34

Deposit(s)/Withdrawal(s)

Enter Regulator or BSA
Examiner code number
(see instructions)

37 Name of financial institution

39 EIN or SSN

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

41 State 42 ZIP code

40 City

44 Title of approving official

Sign
Here

47 Type or print preparer’s name

43 Routing (MICR) number

45 Signature of approving official

46 Date of signature

48 Type or print name of person to contact

____/____/_______
MM
DD YYYY
49 Telephone number

(
For Paperwork Reduction Act Notice, see page 4.

____/____/_______
MM
DD YYYY

Cat. No. 37683N

)

FinCEN Form 104 (Formerly Form 4789) (Rev. 08-03)

FinCEN Form 104 (formerly Form 4789) (Eff. 12-03)

Page 2

Multiple Persons
Complete applicable parts below if box 1b on page 1 is checked
Part I

Person(s) Involved in Transaction(s)

Section A--Person(s) on Whose Behalf Transaction(s) Is Conducted
2 Individual’s last name or entity’s name

3 First name

4 Middle initial

5 Doing business as (DBA)

6 SSN or EIN

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

8 Date of birth

9 City

10 State

14 If an individual, describe method used to verify identity:
d

Other

11 ZIP code

a

Driver’s license/State I.D.

____/____/_______
MM
DD YYYY
13 Occupation, profession, or business

12 Country code
(if not U.S.)
b

Passport

e Issued by:

c

Alien registration

f Number:

Section B--Individual(s) Conducting Transaction(s) (if other than above).
15 Individual’s last name

19 SSN

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

20 City

21 State

25 If an individual, describe method used to verify identity:
d

Part I

Other

17 Middle initial

16 First name

a

22 ZIP code

Driver’s license/State I.D.

24 Date of birth

23 Country code
(if not U.S.)
b

Passport

e Issued by:

____/____/_______
MM
DD YYYY
c

Alien registration

f Number:

Person(s) Involved in Transaction(s)

Section A--Person(s) on Whose Behalf Transaction(s) Is Conducted
2 Individual’s last name or entity’s name

3 First name

4 Middle initial

5 Doing business as (DBA)

6 SSN or EIN

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

8 Date of birth

10 State 11 ZIP code

9 City

14 If an individual, describe method used to verify identity:
d

Other

a

Driver’s license/State I.D.

____/____/_______
MM
DD YYYY
13 Occupation, profession, or business

12 Country code
(if not U.S.)
b

Passport

c

Alien registration

f Number:

e Issued by:

Section B--Individual(s) Conducting Transaction(s) (if other than above).
15 Individual’s last name

19 SSN

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

21 State

20 City

25 If an individual, describe method used to verify identity:
d

Other

17 Middle initial

16 First name

a

e Issued by:

22 ZIP code

Driver’s license/State I.D.

24 Date of birth

23 Country code
(if not U.S.)
b

Passport

____/____/_______
MM
DD YYYY
c

Alien registration

f Number:

Page 3

FinCEN Form 104 (Eff. 12-03)

Suspicious Transactions
This Currency Transaction Report (CTR) should NOT be
filed for suspicious transactions involving $10,000 or less
in currency OR to note that a transaction of more than
$10,000 is suspicious. Any suspicious or unusual activity
should be reported by a financial institution in the manner
prescribed by its appropriate federal regulator or BSA
examiner. (See the instructions for Item 37). If a
transaction is suspicious and in excess of $10,000 in
currency, then both a CTR and the appropriate Suspicious
Activity Report form must be filed.

In situations involving suspicious transactions
requiring immediate attention, such as when a
reportable transaction is ongoing, the fianacial
institution shall immediately notify, by telephone,
appropriate law enforcement and regulatory
authorities in addition to filing a timely suspicious
activity report.
General Instructions
Who Must File. Each financial institution (other than a
casino, which instead must file FinCEN Form 103, and
the U.S. Postal Service for which there are separate rules)
must file FinCEN Form 104 (CTR) for each deposit,
withdrawal, exchange of currency, or other payment or
transfer, by, through, or to the financial institution which
involves a transaction in currency of more than $10,000.
Multiple transactions must be treated as a single
transaction if the financial institution has knowledge that
(1) they are by or on behalf of the same person, and (2)
they result in either currency received (Cash In) or currency
disbursed (Cash Out) by the financial institution totaling
more than $10,000 during any one business day. For a
bank, a business day is the day on which transactions are
routinely posted to customers’ accounts, as normally
communicated to depository customers. For all other
financial institutions, a business day is a calendar day.
Generally, financial institutions are defined as banks,
other types of depository institutions, brokers or dealers
in securities, money transmitters, currency exchangers,
check cashers, and issuers and sellers of money orders
and traveler’s checks. Should you have questions, see
the definitions in 31 CFR Part 103.
When and Where To File. This form should be efiled through the Bank Secrecy Act E-filing System.
Go to http: //bsaefiling.fincen.treas.gov/index.jsp to
register. This form is also available for download on the
Financial Crimes Enforcement Network’s Web site at
www.fincen.gov, or may be ordered by calling the IRS
Forms Distribution Center at (800) 829-3676. File this
CTR by the 15th calendar day after the day of the
transaction with the:
Enterprise Computing Center - Detroit
ATTN: CTR
P.O. Box 33604
Detroit, MI 48232-5604
Keep a copy of each CTR for five years from the date
filed.
A financial institution may apply to file the CTRs
magnetically. To obtain an application to file magnetically,
write to the:
IRS Detroit Computing Center
ATTN: CTR Magnetic Media Coordinator
P.O. Box 33604
Detroit, MI 48232-5604
Identification Requirements. All individuals (except a
employees of armored car services) conducting a
reportable transaction(s) for themselves or for another
person, must be identified by means of an official

document(s). Acceptable forms of identification include
driver’s license, military and military/dependent
identification cards, passport, state issued identification
card, cedular card (foreign), non-resident alien
identification cards, or any other identification document
or documents, which contain name and preferably
address and a photograph and are normally acceptable
by financial institutions as a means of identification when
cashing checks for persons other than established
customers.
Acceptable identification information obtained previously
and maintained in the financial institution’s records may
be used. For example, if documents verifying an
individual’s identity were examined and recorded on a
signature card when an account was opened, the financial
institution may rely on that information. In completing the
CTR, the financial institution must indicate on the form
the method, type, and number of the identification.
Statements such as “known customer” or “signature card
on file” are not sufficient for form completion.
Penalties. Civil and criminal penalties are provided for
failure to file a CTR or to supply information or for filing a
false or fraudulent CTR. See 31 U.S.C. 5321, 5322 and
5324.
For purposes of this CTR, the terms below have the
following meanings:
Currency. The coin and paper money of the United
States or any other country, which is circulated and
customarily used and accepted as money.
Person. An individual, corporation, partnership, trust or
estate, joint stock company, association, syndicate, joint
venture or other unincorporated organization or group.
Organization. Entity other than an individual.
Transaction in Currency. The physical transfer of
currency from one person to another. This does not
include a transfer of funds by means of bank check, bank
draft, wire transfer or other written order that does not
involve the physical transfer of currency.
Negotiable Instruments. All checks and drafts (including
business, personal, bank, cashier’s and third-party),
money orders, and promissory notes. For purposes of
this CTR, all traveler’s checks shall also be considered
negotiable instruments whether or not they are in bearer
form.
Foreign exchange rate. If foreign currency is a part of
a currency transaction that requires the completion of a
CTR, use the exchange rate in effect for the business
day of the transaction to compute the amount, in US
dollars, to enter in item 26/27. The source of the exchange
rate that is used will be determined by the reporting
institution.
Specific Instructions
Because of the limited space on the front and back of the
CTR, it may be necessary to submit additional information
on attached sheets. Submit this additional information on
plain paper attached to the CTR. Be sure to put the
individual’s or entity’s name and identifying number (items
2, 3, 4, and 6 of the CTR) on any additional sheets so that
if it becomes separated, it may be associated with the
CTR.
Item 1a. Amends Prior Report. If this CTR is being
filed because it amends a report filed previously, check
Item 1a. Staple a copy of the original CTR to the amended
one, complete Part III fully and only those other entries
which are being amended.
Item 1b. Multiple Persons. If this transaction is being
conducted by more than one person or on behalf of more
than one person, check Item 1b. Enter information in Part
I for one of the persons and provide information on any
other persons on the back of the CTR.

Item 1c. Multiple Transactions. If the financial institution
has knowledge that there are multiple transactions, check
Item 1c.

PART I - Person(s) Involved in Transaction(s)
Section A must be completed. If an individual conducts
a transaction on his own behalf, complete Section A and
leave Section “B” BLANK. If an individual conducts a
transaction on his own behalf and on behalf of another
person(s), complete Section “A” for each person and
leave Section “B” BLANK. If an individual conducts a
transaction on behalf of another person(s), complete
Section “B” for the individual conducting the transaction,
and complete Section “A” for each person on whose
behalf the transaction is conducted of whom the financial
institution has knowledge.
Section A. Person(s) on Whose Behalf Transaction(s)
Is Conducted. See instructions above.
Items 2, 3, and 4. Individual/Organization Name. If
the person on whose behalf the transaction(s) is conducted
is an individual, put his/her last name in Item 2, first
name in Item 3, and middle initial in Item 4. If there is no
middle initial, leave item 4 BLANK. If the transaction is
conducted on behalf of an entity, enter the name in Item
2 and leave Items 3 and 4 BLANK.
Item 5. Doing Business As (DBA). If the financial
institution has knowledge of a separate “doing business
as” name, enter it in Item 5. For example, if Smith
Enterprise is doing business as MJ’s Pizza, enter “MJ’s
Pizza” in item 5.
Item 6. SSN or EIN. Enter the Social Security Number
(SSN) or Individual Taxpayer Identification Number (ITIN)
or Employer Identification Number (EIN) of the person or
entity identified in Item 2. If none, write NONE.
Items 7, 9, 10, 11, and 12. Address. Enter the permanent
address including ZIP Code of the person identified in
Item 2. Use the U.S. Postal Service’s two letter state
abbreviation code. A P. O. Box should not be used by
itself, and may only be used if there is no street address.
If a P. O. Box is used, the name of the apartment or suite
number, road or route number where the person resides
must also be provided. If the address is outside the
U.S., provide the street address, city, province or state,
postal code (if known), and the two letter country code.
For country code list go to www.fincen.gov/
reg_bsaforms.html or telephone 800-949-2732 and select
option number 5. If U.S., leave item 12 blank.
Item 8. Date of Birth. Enter the date of birth. Eight
numerals must be inserted for each date. The first two
will reflect the month, the second two the day, and the
last four the year. A zero (0) should precede any single
digit number. For example, if an individual’s birth date is
April 3 1948, Item 8 should read 04 03 1948.
Item 13. Occupation, profession, or business. If
known, identify the occupation, profession or business
that best describes the individual or entity in Part I (e.g.,
attorney, car dealer, carpenter, doctor, farmer, plumber,
truck driver, etc.). Do not use nondescript terms such as
businessman, merchant, store owner (unless store’s name
is provided), or self employed. If unemployed, or retired
are used enter the regular or former occupation if known.
Item 14. If an Individual, Describe Method Used To
Verify Identity. If an individual conducts the
transaction(s) on his/her own behalf, his/her identity must
be verified by examination of an acceptable document
(see General Instructions). For example, check box a if
a driver’s license is used to verify an individual’s identity,
and enter the state that issued the license and the number
in items e and f. If the transaction is conducted by an
individual on behalf of another individual not present, or
on behalf of an entity, check box “14d” “Other” and
enter “NA” on the line provided.

Page 4

FinCEN Form 104 (Eff. 12-03)

Section B. Individual(s) Conducting Transaction(s)
(if other than above). Financial institutions should enter
as much information as is available. However, there may
be instances in which Items 15-25 may be left BLANK or
incomplete. If Items 15-25 are left BLANK or incomplete,
check one or more of the boxes provided to indicate the
reasons.

Example: If there are multiple transactions that, if only
when aggregated, the financial institution has knowledge
the transactions exceed the reporting threshold, and
therefore, did not identify the transactor(s), check box d
for Multiple Transactions.
Items 15, 16, and 17. Individual’s Name. Complete
these items if an individual conducts a transaction(s) on
behalf of another person. For example, if John Doe, an
employee of XY Grocery Store, makes a deposit to the
store’s account, XY Grocery Store should be identified in
Section A and John Doe should be identified in section B.
Items 18, 20, 21, 22, and 23. Address. Enter the
permanent street address including ZIP Code of the
individual. (See the instructions for Items 7 and 9 through
12.) Enter country code if not U.S. (Reference item 12).
Item 19. SSN/ITIN. If the individual has a Social Security
Number, or Individual Taxpayer Indentifcation Number,
enter it in Item 19. If the individual does not have an
SSN/ITIN, enter NONE.
Item 24. Date of Birth. Enter the individual’s date of
birth. (See the instructions for Item 8.)
Item 25. If an Individual, Describe Method Used To
Verify Identity. Enter the method used to identify the
individual’s identity. (See General Instructions and the
instructions for Item 14.)
PART II - Amount and Type of Transaction(s)
Complete Part II to identify the type of transaction(s)
and the amount(s) involved.
Items 26 and 27. Total Cash In/Total Cash Out. In the
spaces provided, enter the total amount of currency
received (Total Cash In) or total currency disbursed (Total
Cash Out) by the financial institution. If foreign currency
is exchanged, use the U.S. dollar equivalent on the day
of the transaction (See “Foreign exchange rates”), and
complete item 26a or 27a, whichever is appropriate.
If less than a full dollar amount is involved, increase that
figure to the next highest dollar. For example, if the
currency totals $20,000.05, show the total as $20,001.00.
Items 26a and 27a. Foreign cash in/Foreign cash out.
If foreign currency is exchanged, enter the amount of
foreign currency (Do not convert to U.S. dollars) in items
26a and 27a. Report country of origin in item 29.

If there is a currency exchange, it should be aggregated
separately with each of the Cash In and Cash Out totals.
Example 1: A person deposits $11,000 in currency to his
savings account and withdraws $3,000 in currency from
his checking account. The CTR should be completed as
follows:
Cash In $11,000 and no entry for Cash Out. This is
because the $3,000 transaction does not meet the reporting
threshold.
Example 2: A person deposits $11,000 in currency to his
savings account and withdraws $12,000 in currency from
his checking account. The CTR should be completed as
follows:
Cash In $11,000, Cash Out $12,000. This is because
there are two reportable transactions. However, one
CTR may be filed to reflect both.
Example 3: A person deposits $6,000 in currency to his
savings account and withdraws $4,000 in currency from
his checking account. Further, he presents $5,000 in
currency to be exchanged for the equivalent in Euro’s.
The CTR should be completed as follows:
Cash In $11,000 and no entry for Cash Out. This is
because in determining whether the transactions are
reportable, the currency exchange is aggregated with
each of the Cash In and Cash Out amounts. The result is
a reportable $11,000 Cash In transaction. The total Cash
Out amount is $9,000, which does not meet the reporting
threshold. Therefore, it is not entered on the CTR.
Example 4: A person deposits $6,000 in currency to his
savings account and withdraws $7,000 in currency from
his checking account. Further, he presents $5,000 in
currency to be exchanged for the equivalent in Euro’s.
The CTR should be completed as follows:
Cash In $11,000, Cash Out $12,000. This is because in
determining whether the transactions are reportable, the
currency exchange is aggregated with each of the Cash
In and Cash Out amounts. In this example, each of the
Cash In and Cash Out totals exceed $10,000 and must
be reflected on the CTR.
Items 30-33. Check the appropriate item(s) to identify
the following type of transaction(s):
30. Wire Transfer(s)
31. Negotiable Instrument(s) Purchased
32. Negotiable Instrument(s) Cashed
33. Currency Exchange(s)
Item 34. Deposits/Withdrawals. Check this item to
identify deposits to or withdrawals from accounts, e.g.
demand deposit accounts, savings accounts, time
deposits, mutual fund accounts, or any other account
held at the financial institution. Enter the account
number(s) in Item 35.

Item 28. Date of Transaction. Insert eight numerals for
each date. (See instructions for Item 8.)

Item 35. Account Numbers Affected (if any). Enter
the account numbers of any accounts affected by the
transactions that are maintained at the financial institution
conducting the transaction(s).

Item 29. Foreign Country. If items 26a and/or 27a are
completed indicating that foreign currency is involved,
check Item 29 and identify the country. If multiple
foreign currencies are involved, check box 36 and identify
the additional country(s) and/or currency(s) involved.

Example 1: If a person cashes a check drawn on an
account held at the financial institution, the CTR should
be completed as follows:
Indicate negotiable instrument(s) cashed and provide
the account number of the check.

Determining Whether Transactions Meet the
Reporting Threshold.

If the transaction does not affect an account, make no
entry.

Only cash transactions that, if alone or when aggregated,
exceed $10,000 should be reported on the CTR.
Transactions shall not be offset against one another.

Example 2: A person cashes a check drawn on another
financial institution. In this instance, negotiable
instrument(s) cashed would be indicated, but no account
at the financial institution has been affected. Therefore,
Item 35 should be left BLANK.

If there are both Cash In and Cash Out transactions that
are reportable, the amounts should be considered
separately and not aggregated. However, they may be
reported on a single CTR.

Item 36. Other (specify). If a transaction is not identified
in Items 30-34, check Item 36 and provide an additional
description. For example, a person presents a check to
purchase “foreign currency.” If multiple (more than one)
foreign currencies are involved in the transaction, enter
the amount of the largest foreign currency transaction in
item 26a or 27a and that currency’s country-code of
origin in item 29. Then check box 36 and enter the
additional foreign currencies amount(s) and countrycode(s) of origin in the space provided.
PART III - Financial Institution Where Transaction(s)
Take Place
Item 37. Name of Financial Institution and Identity of
Regulator or BSA Examiner. Enter the financial
institution’s full legal name and identify the regulator or
BSA examiner, using the following codes:
Regulator or BSA Examiner
CODE
Comptroller of the Currency (OCC).........................1
Federal Deposit Insurance Corporation (FDIC)..........2
Federal Reserve System (FRS).................................3
Office of Thrift Supervision (OTS)............................4
National Credit Union Administration (NCUA)...........5
Securities and Exchange Commission (SEC)..............6
Internal Revenue Service (IRS)................................7
U.S. Postal Service (USPS)......................................8
Commodity Futures Trading Commission (CFTC)........9
State Regulator....................................................10
Items 38, 40, 41, and 42. Address. Enter the street
address, city, state, and ZIP Code of the financial
institution where the transaction occurred. If there are
multiple transactions, provide information of the office or
branch where any one of the transactions has occurred.
Item 39. EIN or SSN. Enter the financial institution’s EIN.
If the financial institution does not have an EIN, enter the
SSN of the financial institution’s principal owner.
Item 43. Routing (MICR) Number. If a depository
institution, enter the routing (Magnetic Ink Character
Recognition (MICR)) number.
SIGNATURE
Items 44 and 45. Title and signature of Approving
Official. The official who reviews and approves the CTR
must indicate his/her title and sign the CTR.
Item 46. Date of Signature. The approving official must
enter the date the CTR is signed. (See the instructions for
Item 8.)
Item 47. Preparer’s Name. Type or print the full name
of the individual preparing the CTR. The preparer and
the approving official may not necessarily be the same
individual.
Items 48 and 49. Contact Person/Telephone Number.
Type or print the name and telephone number of an
individual to contact concerning questions about the CTR.
Paperwork Reduction Act Notice. The requested
information is useful in criminal, tax, and regulatory
investigations and proceedings. Financial institutions are
required to provide the information under 31 U.S.C. 5313
and 31 CFR Part 103, commonly referred to as the Bank
Secrecy Act (BSA). The BSA is administered by the U.S.
Department of the Treasury ’s Financial Crimes
Enforcement Network (FinCEN). You are not required to
provide the requested information unless a form displays
a valid OMB control number. The time needed to
complete this form will vary depending on individual
circumstances. The estimated average time is 19 minutes.
If you have comments concerning the accuracy of this
time estimate or suggestions for making this form simpler,
you may write to the Financial Crimes Enforcement
Network, P. O. Box 39, Vienna, VA 22183. Do not send
this form to this office. Instead, see When and Where
to File in the instructions.