IRS 

Form 8300

(Rev. July 2012)

OMB No. 1545-0892 

Department of the Treasury 

Internal Revenue Service 

Report of Cash Payments Over $10,000 

Received in a Trade or Business

▶ See instructions for definition of cash.

▶ Use this form for transactions occurring after July 8, 2012. Do not use prior versions after this date. 

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

FinCEN 

Form 8300

(Rev. July 2012) 

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 . . . . . . . . . . . . . . . . . . . . ▶

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 . . . ▶

(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 ▶ b Issued by ▶

c Number ▶

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 . . . . . . . . . . . ▶

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 ▶ b Issued by ▶

c Number ▶

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 . . . ▶

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 ▶ ) 

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) ▶

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) ▶

34 Specific description of property or service shown in 

33. Give serial or registration number, address, docket 

number, etc. ▶

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 ▲

Authorized official 

Title ▲

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. 7-2012) Cat. No. 62133S FinCEN Form 8300 (Rev. 7-2012) 
IRS Form 8300 (Rev. 7-2012) Page 2 FinCEN Form 8300 (Rev. 7-2012) 

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

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

(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 ▶ b Issued by ▶

c Number ▶

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 . . . ▶

(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 ▶ b Issued by ▶

c Number ▶

Part II Continued—Complete if box 15 on page 1 is checked 

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 ▶ b Issued by ▶

c Number ▶

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 ▶ b Issued by ▶

c Number ▶

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. 7-2012) FinCEN Form 8300 (Rev. 7-2012) 
IRS Form 8300 (Rev. 7-2012) Page 3 FinCEN Form 8300 (Rev. 7-2012) 

Section references are to the Internal 

Revenue Code unless otherwise noted. 

Future Developments. For the latest 

information about developments related 

to Form 8300 and its instructions, such 

as legislation enacted after they were 

published, go to www.irs.gov/form8300. 

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 Item 33

under Part III, later. 

• The meaning of the word “currency” 

for purposes of 31 U.S.C. 5331 is the 

same as for the word “cash” (See Cash 

under Definitions, later). 

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 Item 33 under 

Part III, later. 

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. 

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, 

later) 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; or 

• 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 

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
IRS Form 8300 (Rev. 7-2012) Page 4 FinCEN Form 8300 (Rev. 7-2012) 

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 

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; or 

• 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. 

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 cash for a 

negotiable instrument, 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 next. 

Item 1. If you are amending a report, 

check box 1a. Complete the form in its 

entirety (Parts I-IV) and include the 

amended information. Do not attach a 

copy of the original 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 the FinCEN 

Financial Institution Hotline at 

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), 

earlier, 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. 

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), 

earlier. 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. 7-2012) Page 5 FinCEN Form 8300 (Rev. 7-2012) 

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, earlier, 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. 

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 IRS and FinCEN in order 

to carry out the laws and regulations of 

the United States. Trades or businesses 

and clerks of federal and state criminal 

courts are required to provide the 

information to the IRS and FinCEN under 

section 6050I and 31 U.S.C. 5331, 

respectively. Section 6109 and 31 U.S.C. 

5331 require that you provide your 

identification number. 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 

counter-intelligence 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 

26 U.S.C. and 31 U.S.C. 

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 

Internal Revenue 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, 

and U.S. commonwealths and 

possessions, 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 26 

U.S.C. or 31 U.S.C. 

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, we would be 

happy to hear from you. Email us at 

taxforms@irs.gov. Enter “Form 8300” on 

the subject line. Or you can write to the 

Internal Revenue Service, Tax Products 

Coordinating Committee, 

SE:W:CAR:MP:T:M:S, 1111 Constitution 

Ave. NW, IR-6526, Washington, DC 

20224. Do not send Form 8300 to this 

address. Instead, see Where to file, 

earlier.