Future Developments

For the latest information about developments 

related to Publication 1544, such as legislation 

enacted after it was published, go to 

www.irs.gov/pub1544.

What's New

Electronic filing. You may be able to file Form 

8300 by using FinCEN's Bank Secrecy Act 

(BSA) Electronic Filing (E-Filing) System. See 

When, Where, and What To File, later.

Introduction

If, in a 12-month period, you receive more than 

$10,000 in cash from one buyer as a result of a 

transaction in your trade or business, you must 

report it to the Internal Revenue Service (IRS) 

and the Financial Crimes Enforcement Network 

(FinCEN) on Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or 

Business.

This publication explains why, when, and 

where to report these cash payments. It also 

discusses the substantial penalties for not reporting them.

Some organizations do not have to file Form 

8300, including financial institutions and casinos who must file FinCEN Report 112, BSA 

Currency Transaction Report (BCTR). They are 

not discussed in this publication.

This publication explains key issues and 

terms related to Form 8300. You should also 

read the instructions attached to the form. They 

explain what to enter on each line.

Why Report These 

Payments?

Drug dealers and smugglers often use large 

cash payments to “launder” money from illegal 

activities. Laundering means converting “dirty” 

or illegally-gained money to “clean” money.

The government can often trace this laundered money through the payments you report. 

Laws passed by Congress require you to report 

these payments. Your compliance with these 

laws provides valuable information that can 

stop those who evade taxes and those who 

profit from the drug trade and other criminal activities.

The USA PATRIOT Act of 2001 increased 

the scope of these laws to help trace funds 

used for terrorism.

Who Must File Form 

8300?

Generally, any person in a trade or business 

who receives more than $10,000 in cash in a 

single transaction or in related transactions 

must file Form 8300.

For example, you may have to file Form 

8300 if you are a dealer in jewelry, furniture, 

boats, aircraft, or automobiles; a pawnbroker; 

an attorney; a real estate broker; an insurance 

company; or a travel agency. Special rules for 

Department 

of the 

Treasury

Internal 

Revenue 

Service

Publication 1544

(Rev. September 2014)

Cat. No. 12696A

Reporting Cash 

Payments of 

Over $10,000

(Received in a Trade or 

Business)

Get forms and other information

faster and easier at IRS.gov

Sep 11, 2014
clerks of federal or state courts are discussed 

later under Bail received by court clerks.

However, you do not have to file Form 8300 

if the transaction is not related to your trade or 

business. For example, if you own a jewelry 

store and sell your personal automobile for 

more than $10,000 in cash, you would not submit a Form 8300 for that transaction.

Transaction defined. A “transaction” occurs 

when:

Goods, services, or property are sold;

Property is rented;

Cash is exchanged for other cash;

A contribution is made to a trust or escrow 

account;

A loan is made or repaid; or

Cash is converted to a negotiable instrument, such as a check or a bond.

Person defined. A “person” includes an individual, a company, a corporation, a partnership, 

an association, a trust, or an estate.

Exempt organizations, including employee 

plans, are also “persons.” However, exempt organizations do not have to file Form 8300 for a 

more-than-$10,000 charitable cash contribution 

they receive since it is not received in the 

course of a trade or business.

Foreign transactions. You do not have to file 

Form 8300 if the entire transaction (including 

the receipt of cash) takes place outside of:

The 50 states,

The District of Columbia,

Puerto Rico, or

A possession or territory of the United 

States.

However, you must file Form 8300 if any part of 

the transaction (including the receipt of cash) 

occurs in Puerto Rico or a possession or territory of the United States and you are subject to 

the Internal Revenue Code.

Bail received by court clerks. Any clerk of a 

federal or state court who receives more than 

$10,000 in cash as bail for an individual 

charged with any of the following criminal offenses must file Form 8300:

1. Any federal offense involving a controlled 

substance,

2. Racketeering,

3. Money laundering, and

4. Any state offense substantially similar to 

(1), (2), or (3) above.

For more information about the rules that apply 

to court clerks, see Section 1.6050I-2 of the Income Tax Regulations.

What Payments Must Be 

Reported?

You must file Form 8300 to report cash paid to 

you if it is:

1. Over $10,000,

2. Received as:

a. One lump sum of over $10,000,

b. Installment payments that cause the 

total cash received within 1 year of the 

initial payment to total more than 

$10,000, or

c. Other previously unreportable payments that cause the total cash received within a 12-month period to total more than $10,000,

3. Received in the course of your trade or 

business,

4. Received from the same buyer (or agent), 

and

5. Received in a single transaction or in related transactions (defined later).

What Is Cash?

Cash is:

1. The coins and currency of the United 

States (and any other country), and

2. A cashier's check, bank draft, traveler's 

check, or money order you receive, if it 

has a face amount of $10,000 or less and 

you receive it in:

a. A designated reporting transaction 

(defined later), or

b. Any transaction in which you know the 

payer is trying to avoid the reporting of 

the transaction on Form 8300.

Cash may include a cashier's check 

even if it is called a “treasurer's check” 

or “bank check.”

Cash does not include a check drawn on an 

individual's personal account.

A cashier's check, bank draft, traveler's 

check, or money order with a face amount of 

more than $10,000 is not treated as cash. 

These items are not defined as cash and you 

do not have to file Form 8300 when you receive 

them because, if they were bought with currency, the bank or other financial institution that 

issued them must file a report on FinCEN Report 112.

Example 1. You are a coin dealer. Bob 

Green buys gold coins from you for $13,200. 

He pays for them with $6,200 in U.S. currency 

and a cashier's check having a face amount of 

$7,000. The cashier's check is treated as cash. 

You have received more than $10,000 cash 

and must file Form 8300 for this transaction.

Example 2. You are a retail jeweler. Mary 

North buys an item of jewelry from you for 

$12,000. She pays for it with a personal check 

payable to you in the amount of $9,600 and 

traveler's checks totaling $2,400. Because the 

personal check is not treated as cash, you have 

not received more than $10,000 cash in the 

transaction. You do not have to file Form 8300.

Example 3. You are a boat dealer. Emily 

Jones buys a boat from you for $16,500. She 

pays for it with a cashier's check payable to you 

in the amount of $16,500. The cashier's check 

is not treated as cash because its face amount 

is more than $10,000. You do not have to file 

Form 8300 for this transaction.

Designated Reporting Transaction

A designated reporting transaction is the retail 

sale of any of the following:

CAUTION

!

1. A consumer durable, such as an automobile or boat. A consumer durable is property, other than land or buildings, that:

a. Is suitable for personal use,

b. Can reasonably be expected to last at 

least 1 year under ordinary use,

c. Has a sales price of more than 

$10,000, and

d. Can be seen or touched (tangible 

property).

For example, a $20,000 car is a consumer durable, but a $20,000 dump truck 

or factory machine is not. The car is a consumer durable even if you sell it to a buyer 

who will use it in a business.

2. A collectible (for example, a work of art, 

rug, antique, metal, gem, stamp, or coin).

3. Travel or entertainment, if the total sales 

price of all items sold for the same trip or 

entertainment event in one transaction (or 

related transactions) is more than 

$10,000.

To figure the total sales price of all items 

sold for a trip or entertainment event, you include the sales price of items such as airfare, 

hotel rooms, and admission tickets.

Example. You are a travel agent. Ed Johnson asks you to charter a passenger airplane to 

take a group to a sports event in another city. 

He also asks you to book hotel rooms and admission tickets for the group. In payment, he 

gives you two money orders, each for $6,000. 

You have received more than $10,000 cash in 

this designated reporting transaction. You must 

file Form 8300.

Retail sale. The term “retail sale” means any 

sale made in the course of a trade or business 

that consists mainly of making sales to ultimate 

consumers.

Thus, if your business consists mainly of 

making sales to ultimate consumers, all sales 

you make in the course of that business are retail sales. This includes any sales of items that 

will be resold.

Broker or intermediary. A designated reporting transaction includes the retail sale of items 

(1), (2), or (3) of the preceding list, even if the 

funds are received by a broker or other intermediary, rather than directly by the seller.

Exceptions to Definition of Cash

A cashier's check, bank draft, traveler's check, 

or money order you received in a designated reporting transaction is not treated as cash if one 

of the following exceptions applies.

Exception for certain bank loans. A cashier's check, bank draft, traveler's check, or 

money order is not treated as cash if it is the 

proceeds from a bank loan. As proof that it is 

from a bank loan, you may rely on a copy of the 

loan document, a written statement or lien instruction from the bank, or similar proof.

Example. You are a car dealer. Mandy 

White buys a new car from you for $11,500. 

She pays you with $2,000 of U.S. currency and 

a cashier's check for $9,500 payable to you and 

Page 2 Publication 1544 (September 2014)
her. You can tell that the cashier's check is the 

proceeds of a bank loan because it includes instructions to you to have a lien put on the car as 

security for the loan. For this reason, the cashier's check is not treated as cash. You do not 

have to file Form 8300 for the transaction.

Exception for certain installment sales. A 

cashier's check, bank draft, traveler's check, or 

money order is not treated as cash if it is received in payment on a promissory note or an 

installment sales contract (including a lease that 

is considered a sale for federal tax purposes). 

However, this exception applies only if:

1. You use similar notes or contracts in other 

sales to ultimate consumers in the ordinary course of your trade or business, and

2. The total payments for the sale that you 

receive on or before the 60th day after the 

sale are 50% or less of the purchase price.

Exception for certain down payment plans. 

A cashier's check, bank draft, traveler's check, 

or money order is not treated as cash if you received it in payment for a consumer durable or 

collectible, and all three of the following statements are true.

1. You receive it under a payment plan requiring:

a. One or more down payments, and

b. Payment of the rest of the purchase 

price by the date of sale.

2. You receive it more than 60 days before 

the date of sale.

3. You use payment plans with the same or 

substantially similar terms when selling to 

ultimate consumers in the ordinary course 

of your trade or business.

Exception for travel and entertainment. A 

cashier's check, bank draft, traveler's check, or 

money order received for travel or entertainment is not treated as cash if all three of the following statements are true.

1. You receive it under a payment plan requiring:

a. One or more down payments, and

b. Payment of the rest of the purchase 

price by the earliest date that any 

travel or entertainment item (such as 

airfare) is furnished for the trip or entertainment event.

2. You receive it more than 60 days before 

the date on which the final payment is due.

3. You use payment plans with the same or 

substantially similar terms when selling to 

ultimate consumers in the ordinary course 

of your trade or business.

Taxpayer Identification 

Number (TIN)

You must furnish the correct TIN of the person 

or persons from whom you receive the cash. If 

the transaction is conducted on the behalf of 

another person or persons, you must furnish the 

TIN of that person or persons. If you do not 

know a person's TIN, you have to ask for it. You 

may be subject to penalties for an incorrect or 

missing TIN.

There are three types of TINs.

1. The TIN for an individual, including a sole 

proprietor, is the individual's social security number (SSN).

2. The TIN for a nonresident alien individual 

who needs a TIN but is not eligible to get 

an SSN is an IRS individual taxpayer identification number (ITIN). An ITIN has nine 

digits, similar to an SSN.

3. The TIN for other persons, including corporations, partnerships, and estates, is the 

employer identification number (EIN).

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:

1. Does not have income effectively connected with the conduct of a U.S. trade or 

business;

2. Does not have an office or place of business, or a fiscal or paying agent in the United States;

3. Does not file a federal tax return;

4. 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);

5. 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; or

6. In the case of a nonresident alien individual, the individual has not chosen to file a 

joint federal income tax return with a 

spouse who is a U.S. citizen or resident.

What Is a Related 

Transaction?

Any transactions between a buyer (or an agent 

of the buyer) and a seller that occur within a 

24-hour period are related transactions. If you 

receive over $10,000 in cash during two or 

more transactions with one buyer in a 24-hour 

period, you must treat the transactions as one 

transaction and report the payments on Form 

8300.

For example, if you sell two products for 

$6,000 each to the same customer in 1 day and 

the customer pays you in cash, these are related transactions. Because they total $12,000 

(more than $10,000), you must file Form 8300.

More than 24 hours between transactions. 

Transactions are related even if they are more 

than 24 hours apart if you know, or have reason 

to know, that each is one of a series of connected transactions.

For example, you are a travel agent. A client 

pays you $8,000 in cash for a trip. Two days 

later, the same client pays you $3,000 more in 

cash to include another person on the trip. 

These are related transactions, and you must 

file Form 8300 to report them.

What About Suspicious 

Transactions?

If you receive $10,000 or less in cash, you may 

voluntarily file Form 8300 if the transaction appears to be suspicious.

A transaction is suspicious if it appears that 

a person is trying to cause you not to file Form 

8300 or is trying to cause you to file a false or 

incomplete Form 8300, or if there is a sign of 

possible illegal activity.

If you are suspicious, you are encouraged to 

call the local IRS Criminal Investigation Division 

as soon as possible. Or, you can call the FinCEN Financial Institution Hotline toll free at 

1-866-556-3974.

When, Where, and What 

To File

The amount you receive and when you receive 

it determine when you must file. Generally, you 

must file Form 8300 within 15 days after receiving a payment. If the Form 8300 due date (the 

15th or last day you can timely file the form) falls 

on a Saturday, Sunday, or legal holiday, it is delayed until the next day that is not a Saturday, 

Sunday, or legal holiday.

More than one payment. In some transactions, the buyer may arrange to pay you in cash 

installment payments. If the first payment is 

more than $10,000, you must file Form 8300 

within 15 days. If the first payment is not more 

than $10,000, you must add the first payment 

and any later payments made within 1 year of 

the first payment. When the total cash payments are more than $10,000, you must file 

Form 8300 within 15 days.

After you file Form 8300, you must start a 

new count of cash payments received from that 

buyer. If you receive more than $10,000 in additional cash payments from that buyer within a 

12-month period, you must file another Form 

8300. You must file the form within 15 days of 

the payment that causes the additional payments to total more than $10,000.

If you are already required to file Form 8300 

and you receive additional payments within the 

15 days before you must file, you can report all 

the payments on one form.

Example. On January 10, you receive a 

cash payment of $11,000. You receive additional cash payments on the same transaction 

of $4,000 on February 15, $5,000 on March 20, 

and $6,000 on May 12. By January 25, you 

must file a Form 8300 for the $11,000 payment. 

By May 27, you must file an additional Form 

8300 for the additional payments that total 

$15,000.

Amending a Report? If you are amending a 

report, check box 1a at the top of Form 8300. 

Complete the form in its entirety (Parts I-IV) and 

include the amended information. Do not attach 

a copy of the original report.

Where to file. Mail the form to the address 

given in the Form 8300 instructions.

You may file the form electronically by using 

FinCEN's BSA E-Filing System. To get more information, visit bsaefiling.fincen.treas.gov.

Publication 1544 (September 2014) Page 3
Required statement to buyer. You must give 

a written or electronic statement to each person 

named on any Form 8300 you must file. You 

can give the statement electronically only if the 

recipient agrees to receive it in that format. The 

statement must show the name and address of 

your business, the name and phone number of 

a contact person, and the total amount of reportable cash you received from the person 

during the year. It must state that you are also 

reporting this information to the IRS.

You must send this statement to the buyer 

by January 31 of the year after the year in which 

you received the cash that caused you to file 

the form.

You must keep a copy of every Form 

8300 you file for 5 years.

Examples

Example 1. Pat Brown is the sales manager for Small Town Cars. On January 6, 2015, 

Jane Smith buys a new car from Pat and pays 

$18,000 in cash. Pat asks for identification from 

Jane to get the necessary information to complete Form 8300. A filled-in form is shown in this 

publication.

Pat must mail the form to the address shown 

in the form's instructions or file the form electronically using FinCen's BSA E-Filing System 

by January 21, 2015. He must also send a 

statement to Jane by January 31, 2016.

Example 2. Using the same facts given in 

Example 1, suppose Jane had arranged to 

make cash payments of $6,000 each on January 6, February 6, and March 6. Pat would have 

to file a Form 8300 by February 23 (17 days after receiving total cash payments within 1 year 

over $10,000 because February 21, 2015, is a 

Saturday). Pat would not have to report the remaining $6,000 cash payment because it is not 

more than $10,000. However, he could report it 

if he felt it was a suspicious transaction.

Penalties

There are civil penalties for failure to:

File a correct Form 8300 by the date it is 

due, and

Provide the required statement to those 

named in the Form 8300.

If you intentionally disregard the requirement 

to file a correct Form 8300 by the date it is due, 

the penalty is the greater of:

1. $25,000, or

2. The amount of cash you received and 

were required to report (up to $100,000).

There are criminal penalties for:

Willful failure to file Form 8300,

Willfully filing a false or fraudulent Form 

8300,

Stopping or trying to stop Form 8300 from 

being filed, and

Setting up, helping to set up, or trying to 

set up a transaction in a way that would 

make it seem unnecessary to file Form 

8300.

If you willfully fail to file Form 8300, you can 

be fined up to $250,000 for individuals 

RECORDS

($500,000 for corporations) or sentenced to up 

to 5 years in prison, or both. These dollar 

amounts are based on Section 3571 of Title 18 

of the U.S. Code.

The penalties for failure to file may also apply to any person (including a payer) who attempts to interfere with or prevent the seller (or 

business) from filing a correct Form 8300. This 

includes any attempt to structure the transaction in a way that would make it seem unnecessary to file Form 8300. Structuring means 

breaking up a large cash transaction into small 

cash transactions.

How To Get Tax Help

Whether it's help with a tax issue, preparing 

your tax return or a need for a free publication 

or form, get the help you need the way you want 

it: online, use a smart phone, call or walk in to 

an IRS office or volunteer site near you.

Free help with your tax return. You can get 

free help preparing your return nationwide from 

IRS-certified volunteers. The Volunteer Income 

Tax Assistance (VITA) program helps 

low-to-moderate income, elderly, people with 

disabilities, and limited English proficient taxpayers. The Tax Counseling for the Elderly 

(TCE) program helps taxpayers age 60 and 

older with their tax returns. Most VITA and TCE 

sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. In addition, 

some VITA and TCE sites provide taxpayers 

the opportunity to prepare their own return with 

help from an IRS-certified volunteer. To find the 

nearest VITA or TCE site, you can use the VITA 

Locator Tool on IRS.gov, download the IRS2Go 

app, or call 1-800-906-9887.

As part of the TCE program, AARP offers 

the Tax-Aide counseling program. To find the 

nearest AARP Tax-Aide site, visit AARP's website at www.aarp.org/money/taxaide or call 

1-888-227-7669. For more information on these 

programs, go to IRS.gov and enter “VITA” in the 

search box.

Internet. IRS.gov and IRS2Go are ready 

when you are —24 hours a day, 7 days a week.

Download the free IRS2Go app from the 

iTunes app store or from Google Play. Use 

it to check your refund status, order transcripts of your tax returns or tax account, 

watch the IRS YouTube channel, get IRS 

news as soon as it's released to the public, 

subscribe to filing season updates or daily 

tax tips, and follow the IRS Twitter news 

feed, @IRSnews, to get the latest federal 

tax news, including information about tax 

law changes and important IRS programs.

Check the status of your 2013 refund with 

the Where's My Refund? application on 

IRS.gov or download the IRS2Go app and 

select the Refund Status option. The IRS 

issues more than 9 out of 10 refunds in 

less than 21 days. Using these applications, you can start checking on the status 

of your return within 24 hours after we receive your e-filed return or 4 weeks after 

you mail a paper return. You will also be 

given a personalized refund date as soon 

as the IRS processes your tax return and 

approves your refund. The IRS updates 

Where's My Refund? every 24 hours, usually overnight, so you only need to check 

once a day.

Use the Interactive Tax Assistant (ITA) to 

research your tax questions. No need to 

wait on the phone or stand in line. The ITA 

is available 24 hours a day, 7 days a week, 

and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. When you 

reach the response screen, you can print 

the entire interview and the final response 

for your records. New subject areas are 

added on a regular basis.

Answers not provided through ITA may be 

found in Tax Trails, one of the Tax Topics 

on IRS.gov which contain general individual and business tax information or by 

searching the IRS Tax Map, which includes an international subject index. 

You can use the IRS Tax Map, to search 

publications and instructions by topic or 

keyword. The IRS Tax Map integrates 

forms and publications into one research 

tool and provides single-point access to 

tax law information by subject. When the 

user searches the IRS Tax Map, they will 

be provided with links to related content in 

existing IRS publications, forms and instructions, questions and answers, and 

Tax Topics.

Coming this filing season, you can immediately view and print for free all 5 types of 

individual federal tax transcripts (tax returns, tax account, record of account, 

wage and income statement, and certification of non-filing) using Get Transcript. 

You can also ask the IRS to mail a return 

or an account transcript to you. Only the 

mail option is available by choosing the 

Tax Records option on the IRS2Go app by 

selecting Mail Transcript on IRS.gov or by 

calling 1-800-908-9946. Tax return and tax 

account transcripts are generally available 

for the current year and the past three 

years.

Determine if you are eligible for the EITC 

and estimate the amount of the credit with 

the Earned Income Tax Credit (EITC) 

Assistant.

Visit Understanding Your IRS Notice or 

Letter to get answers to questions about a 

notice or letter you received from the IRS.

If you received the First Time Homebuyer 

Credit, you can use the First Time 

Homebuyer Credit Account Look­up tool 

for information on your repayments and account balance.

Check the status of your amended return 

using Where's My Amended Return? Go to 

IRS.gov and enter Where's My Amended 

Return? in the search box. You can generally expect your amended return to be processed up to 12 weeks from the date we 

receive it. It can take up to 3 weeks from 

the date you mailed it to show up in our 

system.

Make a payment using one of several safe 

and convenient electronic payment options 

available on IRS.gov. Select the Payment 

tab on the front page of IRS.gov for more 

information.

Determine if you are eligible and apply for 

an online payment agreement, if you owe 

more tax than you can pay today.

Figure your income tax withholding with 

the IRS Withholding Calculator on IRS.gov. 

Use it if you've had too much or too little 

withheld, your personal situation has 

Page 4 Publication 1544 (September 2014)
changed, you're starting a new job or you 

just want to see if you're having the right 

amount withheld.

Determine if you might be subject to the Alternative Minimum Tax by using the 

Alternative Minimum Tax Assistant on 

IRS.gov.

Request an Electronic Filing PIN by going to IRS.gov and entering Electronic Filing PIN in the search box.

Download forms, instructions and publications, including accessible versions for 

people with disabilities.

Locate the nearest Taxpayer Assistance 

Center (TAC) using the Office Locator tool 

on IRS.gov, or choose the Contact Us option on the IRS2Go app and search Local 

Offices. An employee can answer questions about your tax account or help you 

set up a payment plan. Before you visit, 

check the Office Locator on IRS.gov, or 

Local Offices under Contact Us on IRS2Go 

to confirm the address, phone number, 

days and hours of operation, and the services provided. If you have a special need, 

such as a disability, you can request an appointment. Call the local number listed in 

the Office Locator, or look in the phone 

book under United States Government, Internal Revenue Service.

Apply for an Employer Identification 

Number (EIN). Go to IRS.gov and enter 

Apply for an EIN in the search box.

Read the Internal Revenue Code, regulations, or other official guidance.

Read Internal Revenue Bulletins.

Sign up to receive local and national tax 

news and more by email. Just click on 

“subscriptions” above the search box on 

IRS.gov and choose from a variety of options.

Phone. You can call the IRS, or you can carry 

it in your pocket with the IRS2Go app on your 

smart phone or tablet. Download the free 

IRS2Go app from the iTunes app store or from 

Google Play.

Call to locate the nearest volunteer help 

site, 1-800-906-9887 or you can use the 

VITA Locator Tool on IRS.gov, or download the IRS2Go app. Low-to-moderate income, elderly, people with disabilities, and 

limited English proficient taxpayers can get 

free help with their tax return from the nationwide Volunteer Income Tax Assistance 

(VITA) program. The Tax Counseling for 

the Elderly (TCE) program helps taxpayers 

age 60 and older with their tax returns. 

Most VITA and TCE sites offer free electronic filing. Some VITA and TCE sites provide IRS-certified volunteers who can help 

prepare your tax return. Through the TCE 

program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to 

find the nearest Tax-Aide location.

Call the automated Where's My Refund? 

information hotline to check the status of 

your 2013 refund 24 hours a day, 7 days a 

week at 1-800-829-1954. If you e-file, you 

can start checking on the status of your return within 24 hours after the IRS receives 

your tax return or 4 weeks after you've 

mailed a paper return. The IRS issues 

more than 9 out of 10 refunds in less than 

21 days. Where's My Refund? will give you 

a personalized refund date as soon as the 

IRS processes your tax return and approves your refund. Before you call this automated hotline, have your 2013 tax return 

handy so you can enter your social security number, your filing status, and the exact 

whole dollar amount of your refund. The 

IRS updates Where's My Refund? every 

24 hours, usually overnight, so you only 

need to check once a day. Note, the above 

information is for our automated hotline. 

Our live phone and walk-in assistors can 

research the status of your refund only if 

it's been 21 days or more since you filed 

electronically or more than 6 weeks since 

you mailed your paper return.

Call the Amended Return Hotline, 

1-866-464-2050, to check the status of 

your amended return. You can generally 

expect your amended return to be processed up to 12 weeks from the date we 

receive it. It can take up to 3 weeks from 

the date you mailed it to show up in our 

system.

Call 1-800-TAX-FORM (1-800-829-3676) 

to order current-year forms, instructions, 

publications, and prior-year forms and instructions (limited to 5 years). You should 

receive your order within 10 business 

days.

Call TeleTax, 1-800-829-4477, to listen to 

pre-recorded messages covering general 

and business tax information. If, between 

January and April 15, you still have questions about the Form 1040, 1040A, or 

1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and 

IRAs or self-employment taxes), call 

1-800-829-1040.

Call using TTY/TDD equipment, 

1-800-829-4059 to ask tax questions or order forms and publications. The TTY/TDD 

telephone number is for people who are 

deaf, hard of hearing, or have a speech 

disability. These individuals can also contact the IRS through relay services such as 

the Federal Relay Service.

Walk-in. You can find a selection of forms, 

publications and services — in-person.

Products. You can walk in to some post offices, libraries, and IRS offices to pick up 

certain forms, instructions, and publications. Some IRS offices, libraries, and city 

and county government offices have a collection of products available to photocopy 

from reproducible proofs.

Services. You can walk in to your local 

TAC for face-to-face tax help. An employee can answer questions about your 

tax account or help you set up a payment 

plan. Before visiting, use the Office Locator 

tool on IRS.gov, or choose the Contact Us 

option on the IRS2Go app and search Local Offices for days and hours of operation, 

and services provided.

Mail. You can send your order for forms, instructions, and publications to the address below. You should receive a response within 10 

business days after your request is received.

Internal Revenue Service

1201 N. Mitsubishi Motorway

Bloomington, IL 61705-6613

The Taxpayer Advocate Service Is Here to Help 

You. The Taxpayer Advocate Service (TAS) 

is your voice at the IRS. Our job is to ensure 

that every taxpayer is treated fairly and that you 

know and understand your rights.

What can TAS do for you? We can offer you 

free help with IRS problems that you can't resolve on your own. We know this process can 

be confusing, but the worst thing you can do is 

nothing at all! TAS can help if you can't resolve 

your tax problem and:

Your problem is causing financial difficulties for you, your family, or your business.

You face (or your business is facing) an 

immediate threat of adverse action.

You've tried repeatedly to contact the IRS 

but no one has responded, or the IRS 

hasn't responded by the date promised.

If you qualify for our help, you'll be assigned to 

one advocate who'll be with you at every turn 

and will do everything possible to resolve your 

problem. Here's why we can help:

TAS is an independent organization within 

the IRS.

Our advocates know how to work with the 

IRS.

Our services are free and tailored to meet 

your needs.

We have offices in every state, the District 

of Columbia, and Puerto Rico.

How can you reach us? If you think TAS can 

help you, call your local advocate, whose number is in your local directory and at Taxpayer 

Advocate, or call us toll-free at 1-877-777-4778.

How else does TAS help taxpayers?

TAS also works to resolve large-scale, systemic 

problems that affect many taxpayers. If you 

know of one of these broad issues, please report it to us through our Systemic Advocacy 

Management System.

Low Income Taxpayer Clinics. Low Income 

Taxpayer Clinics (LITCs) serve individuals 

whose income is below a certain level and need 

to resolve tax problems such as audits, appeals 

and tax collection disputes. Some clinics can 

provide information about taxpayer rights and 

responsibilities in different languages for individuals who speak English as a second language. Visit Taxpayer Advocate or see IRS 

Publication 4134, Low Income Taxpayer Clinic 

List.

Publication 1544 (September 2014) Page 5
IRS 

Form 8300

(Rev. August 2014)

Department of the Treasury 

Internal Revenue Service 

Report of Cash Payments Over $10,000 

Received in a Trade or Business

a See instructions for definition of cash.

a Use this form for transactions occurring after August 29, 2014. Do not use prior versions after this date. 

For Privacy Act and Paperwork Reduction Act Notice, see the last page. 

FinCEN 

Form 8300

(Rev. August 2014) 

OMB No. 1506-0018 

Department of the Treasury 

Financial Crimes 

Enforcement Network 

1 Check appropriate box(es) if: a Amends prior report; b Suspicious transaction. 

Part I Identity of Individual From Whom the Cash Was Received 

2 If more than one individual is involved, check here and see instructions . . . . . . . . . . . . . . . . . . . . a

3 Last name 4 First name 5 M.I. 6 Taxpayer identification number 

7 Address (number, street, and apt. or suite no.) 8 Date of birth . . . a

(see instructions) 

M M D D Y Y Y Y

9 City 10 State 11 ZIP code 12 Country (if not U.S.) 13 Occupation, profession, or business 

14 Identifying 

document (ID) 

a Describe ID a b Issued by a

c Number a

Part II Person on Whose Behalf This Transaction Was Conducted 

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

16 Individual’s last name or organization’s name 17 First name 18 M.I. 19 Taxpayer identification number 

20 Doing business as (DBA) name (see instructions) Employer identification number 

21 Address (number, street, and apt. or suite no.) 22 Occupation, profession, or business 

23 City 24 State 25 ZIP code 26 Country (if not U.S.) 

27 Alien 

identification (ID) 

a Describe ID a b Issued by a

c Number a

Part III Description of Transaction and Method of Payment 

28 Date cash received 

M M D D Y Y Y Y

29 Total cash received 

$ .00 

30 

If cash was received in 

more than one payment, 

check here . . . a

31 Total price if different from 

item 29 

$ .00 

32 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 $ .00 ) 

b Foreign currency $ .00 (Country a ) 

c Cashier’s check(s) $ .00 

d Money order(s) $ .00 

e Bank draft(s) $ .00 

f Traveler’s check(s) $ .00 

}

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

33 Type of transaction 

a Personal property purchased 

b Real property purchased 

c Personal services provided 

d Business services provided 

e Intangible property purchased 

f Debt obligations paid 

g Exchange of cash 

h Escrow or trust funds 

i Bail received by court clerks 

j Other (specify in item 34) a

34 Specific description of property or service shown in 

33. Give serial or registration number, address, docket 

number, etc. a

Part IV Business That Received Cash 

35 Name of business that received cash 36 Employer identification number 

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

38 City 39 State 40 ZIP code 41 Nature of your business 

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 F

Authorized official 

Title F

43 Date of 

signature 

M M D D Y Y Y Y 44 Type or print name of contact person 45 Contact telephone number

IRS Form 8300 (Rev. 8-2014) Cat. No. 62133S FinCEN Form 8300 (Rev. 8-2014) 

Smith Jane A 3 3 3 0 0 3 3 3 3

100 Main Street

Hometown

1 0 0 6 1 9 6 3

P A 10101 Cosmetic Distributor

Driver’s License

333-00-3333 PA

0 1 0 6 2 0 1 5 18,000

18,000

√

Go - Fast

4 - door sedan serial no xx -

ABCDEFG - 1234567

Small Town Cars

5000 Industrial Avenue

Hometown P A 10101 Car Dealership

1 0 1 2 3 4 5 6 7

Pat Brown Sales Manager

0 1 0 6 2 0 1 5 Pat Brown 999-555-0555

Page 6 Publication 1544 (September 2014)