Report of Cash Payments Over $10,000

Received in a Trade or Business

IRS

Form 8300

OMB No. 1545-0892

(Rev. December 2001)  See instructions for definition of cash.

Department of the Treasury

Internal Revenue Service For Privacy Act and Paperwork Reduction Act Notice, see page 4.

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

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

13 Occupation, profession, or business

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

9 City 10 State 11 ZIP code 12 Country (if not U.S.)

14 Document used to verify identity: a Describe identification 

b Issued by c Number

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

27 Alien identification: a Describe identification 

Employer identification number

b Issued by c 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.)

Description of Transaction and Method of Payment

d Business services provided

a Personal property purchased

e Intangible property purchased

b Real property purchased

c Personal services provided

32

28 Date cash received

$ .00

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

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

and complete.

42

Cat. No. 62133S FinCEN Form 8300 (12-2001)

Part IV

Part I

Part II

Part III

U.S. currency

b Foreign currency

20 Doing business as (DBA) name (see instructions)

29 Total cash received

$ .00

If cash was received in

more than one payment,

check here 

30 Total price if different from

item 29

31

$ .00

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

a

.00

.00

.00

.00

.00

c Cashier’s check(s)

d Money order(s)

e Bank draft(s)

f Traveler’s check(s)

(Amount in $100 bills or higher )

(Country  )

$ .00

33 Type of transaction

g Exchange of cash

h Escrow or trust funds

j Other (specify) 

f Debt obligations paid Specific description of property or service shown in 33.

(Give serial or registration number, address, docket

number, etc.) 

34

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



(see instructions)

M YYYY M D D

MM Y Y Y Y D D

Taxpayer identification number

MM Y Y Y Y D D

i Bail received by court clerks

Signature Title

Date

of

signature

Type or print name of contact person Contact telephone number

( )

43 44 45

$

$

$

$

$

 Use this form for transactions occurring after December 31, 2001. Do not use prior versions after this date.

FinCEN

Form 8300

OMB No. 1506-0018

(December 2001)

Department of the Treasury

Financial Crimes

Enforcement Network

 Authorized official 

IRS Form 8300 (Rev. 12-2001)
Continued—Complete if box 2 on page 1 is checked

Continued—Complete if box 15 on page 1 is checked

Part I

Part II

IRS Form 8300 (Rev. 12-2001) Page 2

Multiple Parties

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

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

13 Occupation, profession, or business

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

9 City 10 State 11 ZIP code 12 Country (if not U.S.)

14 Document used to verify identity: a Describe identification 

b Issued by c Number

(see instructions)

MM YYYY D D

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

13 Occupation, profession, or business

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

9 City 10 State 11 ZIP code 12 Country (if not U.S.)

14 Document used to verify identity: a Describe identification 

b Issued by c Number

(see instructions)

MM Y Y Y Y D D

16 Individual’s last name or Organization’s name 17 First name 18 M.I. 19

27 Alien identification: a Describe identification 

Employer identification number

b Issued by c 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.)

20 Doing business as (DBA) name (see instructions)

Taxpayer identification number

16 Individual’s last name or Organization’s name 17 First name 18 M.I. 19

27 Alien identification: a Describe identification 

Employer identification number

b Issued by c 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.)

20 Doing business as (DBA) name (see instructions)

Taxpayer identification number

IRS Form 8300 (Rev. 12-2001) FinCEN Form 8300 (12-2001)

FinCEN Form 8300 (12-2001)
IRS Form 8300 (Rev. 12-2001) Page 3

Changes To Note

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 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.

Exceptions. Cash is not required to be reported

if it is received:

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.

Statement to be provided. You must give a

written 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.

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.

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.

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 Pub. 1544 for more

information.

● By a financial institution required to file Form

4789, Currency Transaction Report.

● By a casino required to file (or exempt from

filing) Form 8362, 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 4789, and

discloses all the information necessary to

complete Part II of Form 8300 or Form 4789 to

the recipient of the cash in the second

transaction.

● In a transaction occurring entirely outside the

United States. See Pub. 1544, Reporting Cash

Payments Over $10,000 (Received in a Trade or

Business), regarding transactions occurring in

Puerto Rico, the Virgin Islands, and territories

and possessions of the United States.

● In a transaction that is not in the course of a

person’s trade or business.

Note: Cash does not include a check drawn on

the payer’s own account, such as a personal

check, regardless of the amount.

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.

Voluntary use of Form 8300. Form 8300 may

be filed voluntarily for any suspicious transaction

(see Definitions) for use by FinCEN and the IRS,

even if the total amount does not exceed

$10,000.

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

does not have income effectively connected with

the conduct of a U.S. trade or business and

does not have an office or place of business, or

fiscal or paying agent, in the United States. See

Pub. 1544 for more information.

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.

Keep a copy of each Form 8300 for 5 years

from the date you file it.

Where to file. File the form with the Internal

Revenue Service, Detroit Computing Center,

P.O. Box 32621, Detroit, Ml 48232.

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).

Casinos must file Form 8300 for nongaming

activities (restaurants, shops, etc.).

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.

FinCEN Form 8300 (12-2001)

Section references are to the Internal Revenue

Code unless otherwise noted.

● 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 4.

● For purposes of section 6050I and 31 U.S.C.

5331, the word “cash” and “currency” have the

same meaning. See Cash under Definitions

below.

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

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 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. The term also includes any

transaction in which there is an indication of

possible illegal activity.
IRS Form 8300 (Rev. 12-2001) Page 4

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.

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.

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

(e.g., a “trade” or “doing business as (DBA)”

name), enter it here.

description of the type of official document

issued to that person in item 27a (for example,

“passport”), the country that issued the

document in item 27b, and the document’s

number in item 27c.

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 under

General Instructions 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.”

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 where such reports

or records have a high degree of usefulness in

criminal, tax, or regulatory investigations or

proceedings, or in the conduct of intelligence or

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, U.S.

commonwealths or possessions, and certain

foreign governments to carry out their tax laws.

We may disclose your tax information to the

Department of Treasury and contractors for tax

administration purposes; and to other persons as

necessary to obtain information which we cannot

get in any other way in order to determine the

amount of or to collect the tax you owe. We may

disclose your tax information to the Comptroller

General of the United States to permit the

Comptroller General to review the IRS. We may

disclose your tax information to Committees of

Congress; 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 disclose this information to Federal

agencies that investigate or respond to acts or

threats of terrorism or participate in intelligence

or counterintelligence activities concerning

terrorism.

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 Definitions), check box 1b. You may also

telephone your local IRS Criminal Investigation

Division or call 1-800-800-2877.

While such information is invaluable with

regards to the purpose of this form, you are not

required to provide information as to whether the

reported transaction is deemed suspicious. No

penalties or fines will be assessed for failure to

provide such information, even if you determine

that the reported transaction is indeed

suspicious in nature. Failure to provide all other

requested information, or the provision of

fraudulent information, may result in criminal

prosecution and other penalties under Title 26

and Title 31 of the United States Code.

Item 42. This form must be signed by an

individual who has been authorized to do so for

the business that received the cash.

FinCEN may provide the information collected

through this form to those officers and

employees of the Department of the Treasury

who have a need for the records in the

performance of their duties. FinCEN may also

refer the records to any other department or

agency of the Federal Government upon the

request of the head of such department or

agency and may also provide the records to

appropriate state, local, and foreign criminal law

enforcement and regulatory personnel in the

performance of their official duties.

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.

FinCEN Form 8300 (12-2001)

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 Tax Forms

Committee, Western Area Distribution Center,

Rancho Cordova, CA 95743-0001. Do not send

this form to this office. Instead, see Where To

File on page 3.

counterintelligence activities, by directing the

Federal Government’s attention to unusual or

questionable transactions.

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