8300

Report of Cash Payments Over $10,000 Received in a Trade or Business (Spanish Version)

Agency
IRS
Revision
Rev. 12-2023
Fillable fields
137
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 8300 online
Page 1 of form 8300

Form 8300 (sp): Report of Cash Payments Over $10,000, Spanish Version

Form 8300 (sp) is the Spanish version of Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business. Its Spanish title is "Informe de Pagos en Efectivo en Exceso de $10,000 Recibidos en una Ocupación o Negocio". The item labels in all four parts and on the page 2 continuation are in Spanish, while the agency names and the footer are in English. The English edition is Form 8300.

It is one form for two agencies. The header prints the IRS form as "Rev. diciembre de 2023" beside FinCEN Form 8300 as "Rev. agosto de 2014". The form says to use it for transactions occurring after December 31, 2023, and not to use earlier versions from that date.

The business that received the cash completes it, and an authorized official signs it. For the definition of cash, the form refers to its separate instructions. You can fill out the PDF free in your browser on this page and download the result without an account.

Top of page 1 of Form 8300 (sp): Report of Cash Payments Over $10,000, Spanish Version, as printed by IRS

What's on Form 8300 (sp)

Item 1

Two boxes: "Enmienda un informe anterior" (amends a prior report) and "Es una transacción sospechosa" (suspicious transaction).

Parte I: Identidad de la Persona de Quien se Recibió el Efectivo

The individual who handed over the cash: name, TIN, address, date of birth, occupation and the ID document examined, items 2 to 14.

Parte II: Persona por Quien se Efectuó esta Transacción

The person the transaction was made for: name or organization, TIN, DBA name, EIN, address, occupation and foreign ID, items 15 to 27.

Parte III: Descripción de la Transacción y Método de Pago

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

Parte IV: Negocio que Recibió el Efectivo

The business that received the cash: name, EIN, Social Security number, address, type of business, signature, title, date and a contact person with phone, items 35 to 45.

Página 2: Otras Partes Involucradas

Other parties involved: extra Part I and Part II entries when box 2 or 15 is checked, and a "Comentarios" (comments) section.

The part names are in Spanish. Each item gives the English meaning.

How to fill out Form 8300 (sp)

  1. 1

    Item 1

    Check 1a only for an amended report and complete the whole form; the instructions say not to attach the original. Check 1b for a suspicious transaction and explain it under Comentarios.

  2. 2

    Part I

    Enter the individual's details. Dates use MM DD AAAA boxes, where AAAA is the year. For item 14, the instructions ask for the type of ID examined, who issued it and its number.

  3. 3

    Part II

    The instructions say Part II can be skipped if the Part I individual acted on their own behalf. An organization goes in item 16 with its EIN in item 19, and item 27 records foreign ID for someone not required to give a TIN.

  4. 4

    Part III

    Enter the date and total cash received. Item 32 breaks the total into each form of cash in U.S. dollar equivalent and has to equal item 29; line 32a also asks the amount in $100 bills or larger.

  5. 5

    Item 33

    Check the type of transaction, from "Bienes muebles comprados" (personal property purchased) to "Otras" (other, explained in item 34). The instructions allow up to three types.

  6. 6

    Part IV and signature

    Enter the business details and its type of business; the instructions ask for a clear description, not a general term. An authorized official signs and dates, and gives a contact name and phone.

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Where it goes and deadlines

Deadline

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

E-filing

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

Paper filing

Filers not required to e-file mail paper forms to the IRS at the Detroit Federal Building address given in the instructions.

Statement to the payer

By January 31 of the next year, each person named on a required form receives a written or electronic statement. The instructions say none is sent for a voluntary suspicious filing.

Keep a copy

The instructions say to keep each Form 8300 for 5 years from the date filed, and that a filing confirmation does not replace the form.

Related forms

Who files Form 8300 (sp)?

  • Businesses taking in over $10,000 in cash

    Per the instructions, a person in a trade or business that receives more than $10,000 in cash, in one transaction or in related ones, reports it.

  • Court clerks

    Box i of item 33, "Fianza recibida por escribanos", is for bail received by court clerks. The instructions say only clerks of the court check it.

  • Casinos

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

  • Voluntary suspicious reports

    Box 1b, "Es una transacción sospechosa", marks a suspicious transaction. The instructions allow a voluntary report even when the total is not over $10,000.

  • The authorized official

    Item 42 is a declaration under penalty of perjury, signed by a "Funcionario autorizado" (authorized official) of the business with title and date.

The filer is the trade or business that received the cash, and the report goes to the IRS and FinCEN. The person who paid is named in Part I but does not file.

Official sources and the blank

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Questions about Form 8300

What language is Form 8300 (sp) in?

Spanish. The parts, items and check boxes are in Spanish, while the agency names and footer are in English. The English edition is Form 8300.

Is this an IRS form or a FinCEN form?

Both. The header prints IRS Form 8300 (Rev. diciembre de 2023) and FinCEN Form 8300 (Rev. agosto de 2014), and the footer names the Spanish versions of each.

Which transactions does this version cover?

The form says to use it for transactions occurring after December 31, 2023, and not to use earlier versions from that date.

Does a personal check count as cash?

No. The instructions say a check drawn on the payer's own account, like a personal check, is not cash, whatever the amount.

Who signs Form 8300 (sp)?

An authorized official of the business that received the cash, under the item 42 declaration, with title and date.

When is it due?

The instructions say by the 15th day after the date the cash was received.