According to the IRS, generally, any person in a business or trade, who receives above $10,000 in cash in a single transaction must complete a Form 8300. There are, however, a few guidelines to determine when to make an exception. You can only file Form 8300 when you are sure that all transactions made are related. Transactions are related if all occur within 24hours. Other transactions may exceed 24 hours but become related if you know or have a reason to know that they are. Wire money transfer does not constitute cash payment to file an 8300. Weekly lease or loan payments are related transactions. A Form 8300 should be filed when the total amount exceeds $10,000.