8300

Report of Cash Payments Over $10,000 Received in a Trade or Business

Agency
IRS
Revision
Rev. December 2023
Fillable fields
138
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 8300 online
Page 1 of form 8300

Form 8300: Report of Cash Payments Over $10,000 Received in a Trade or Business

Form 8300 is filed by the business that receives the cash, not by the customer who pays it. The instructions say 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 files Form 8300.

It is a joint form: the PDF prints IRS Form 8300 (Rev. December 2023) and FinCEN Form 8300 (Rev. August 2014). The instructions say section 6050I and 31 U.S.C. 5331 require the information to be reported to the IRS and the Financial Crimes Enforcement Network (FinCEN). The form says to use this version for transactions occurring after December 31, 2023.

Cash includes U.S. and foreign coin and currency, and in some cases a cashier's check, money order, bank draft or traveler's check with a face amount of $10,000 or less. The instructions say a check drawn on the payer's own account, such as a personal check, is not cash. You can fill out the PDF free in your browser on this page and download the result without an account.

What's on Form 8300

Item 1 and Part I: the individual who paid

Boxes for an amended report or a suspicious transaction, then the name, TIN, address, date of birth, occupation and identifying document of the individual from whom the cash was received.

Part II: person on whose behalf

The individual or organization the transaction was conducted for: name, TIN, DBA name, EIN, address, occupation and alien identification.

Part III: transaction and payment

Date cash received, total cash, a box for more than one payment, total price, the amount of each form of cash in item 32, the type of transaction in item 33 and a description in item 34.

Part IV: business that received cash

The business's name, EIN or social security number, address and nature of business, the signature of an authorized official, and a contact person and phone number.

Page 2: multiple parties and comments

Extra Part I and Part II entries when box 2 or 15 is checked, and a Comments section the instructions limit to 720 characters.

How to fill out Form 8300

  1. 1

    Item 1

    Check box 1a to amend a prior report and complete the whole form; the instructions say not to attach the original. Check box 1b for a suspicious transaction and describe what was suspicious in the Comments section.

  2. 2

    Part I

    Enter the individual's name, TIN, address and date of birth as eight numerals. Describe the occupation clearly, such as plumber, not businessperson. Item 14 records the ID examined, such as a driver's license or passport: type, issuer and number.

  3. 3

    Part II

    The instructions say Part II may be skipped if the individual in Part I conducted the transaction on their own behalf. For an organization, enter its name and EIN. Item 27 is for a person who does not furnish a TIN.

  4. 4

    Items 28 to 31

    Enter the date of the payment that caused the total to exceed $10,000, the total cash received, check item 30 for more than one payment, and enter the total price if it differs from item 29.

  5. 5

    Items 32 to 34

    Enter each form of cash in U.S. dollars; the sum equals item 29. List the issuer and serial number of each cashier's check, money order, bank draft or traveler's check. Check up to three transaction types and describe the property or service.

  6. 6

    Part IV and signature

    A sole proprietorship enters its SSN and any EIN; other entities enter an EIN. Describe the business clearly, such as jewelry dealer. The instructions say the form is signed by an individual authorized to do so for the business.

Why fill Form 8300 on indox

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Where it goes, deadlines and penalties

Deadline

The instructions say to file by the 15th day after the date the cash was received, or the next business day if that date falls on a Saturday, Sunday or legal holiday.

Electronic filing

The instructions say to e-file through the FinCEN BSA E-Filing System at http://bsaefiling.fincen.treas.gov/main.html. E-filing applies to a filer required to file at least 10 information returns, other than Form 8300, during the calendar year.

Paper filing

For filers not required to e-file, the instructions give this address as printed: Internal Revenue Service, Detroit Federal Building, P.O. Box 32621, Detroit, MI 48232.

Statement to the payer

By January 31 of the following year, a statement to each person named on a required form showing the business contact's name, phone and address, the aggregate cash and that the IRS was told. Not for voluntary suspicious filings.

Records

The instructions say to keep a copy of each Form 8300 for 5 years from the date filed. A filing confirmation is not a substitute for the form.

Penalties

The instructions say a minimum penalty of $25,000 may be imposed for intentional or willful disregard of the cash reporting requirements, and list criminal penalties for structuring transactions to avoid reporting.

Related forms

Who files Form 8300?

  • Businesses that receive more than $10,000 in cash

    Any person engaged in a trade or business that receives more than $10,000 in cash in one transaction or in two or more related transactions. The instructions say transactions within a 24-hour period are related.

  • Court clerks receiving bail

    The instructions say clerks of federal or state courts file it when more than $10,000 in cash is received as bail for an individual charged with a specified criminal offense, such as one involving a controlled substance or money laundering.

  • Casinos, for nongaming activities

    The instructions say casinos file Form 8300 for nongaming activities such as restaurants, shops and nightclubs.

  • Voluntary reports of suspicious transactions

    The instructions say the form may be filed voluntarily for any suspicious transaction, for use by FinCEN and the IRS, even if the total amount does not exceed $10,000.

  • The person who paid the cash

    The payer does not file. The instructions say the filer gives each person named on a required Form 8300 a written or electronic statement on or before January 31 of the following year.

  • Cash that is not reported

    The instructions list exceptions, including cash received by a financial institution that files FinCEN Report 112, by a casino in its gaming business, or in a transaction occurring entirely outside the United States.

The filer is the business, court clerk or casino that received the cash. The person who paid the cash does not file the form; the instructions say that person receives a statement from the filer.

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Questions about Form 8300

Who files Form 8300, the business or the customer?

The business. The instructions say each person engaged in a trade or business who receives more than $10,000 in cash in one transaction or related transactions files it. The customer receives a statement.

Is a personal check counted as cash?

No. The instructions say cash does not include a check drawn on the payer's own account, such as a personal check, regardless of the amount.

When is Form 8300 due?

The instructions say by the 15th day after the date the cash was received, moving to the next business day for a Saturday, Sunday or legal holiday.

How are multiple payments handled?

The instructions say multiple payments for one or related transactions are reported once the total exceeds $10,000 within any 12-month period, within 15 days of the payment that pushes the total over $10,000.

Is Form 8300 filed electronically?

The instructions say a filer required to file at least 10 information returns, other than Form 8300, during the calendar year e-files Form 8300 too. Others may file on paper or choose to e-file.

Can a business report a suspicious transaction under $10,000?

Yes. The instructions say the form may be filed voluntarily for any suspicious transaction, even if the total does not exceed $10,000. No statement is sent to the named person in that case.

What if a waiver from e-filing is granted?

The instructions point to Form 8508 for the waiver request and say to write WAIVER on the center top of page 1 of each paper Form 8300.