Muoto 8300 Ohjeita
Muoto 8300, Raportti käteismaksuista yli 10 000 dollaria Saatu kaupassa tai yrityksessä
Joulukuu 2023
Liittyvät lomakkeet
- Muoto 8300 - Raportti käteismaksuista yli 10 000 dollaria Saatu kaupassa tai yrityksessä
Department of the Treasury
Internal Revenue Service
Instructions for Form 8300
(Rev. December 2023)
Report of Cash Payments Over $10,000 Received in a Trade or Business
Section references are to the Internal Revenue Code
unless otherwise noted.
information returns, including any Forms 8300 during
2024.
Example 2. If you file three Forms 1099-MISC and four
Forms 1099-DIV in 2024, you would not have met the
10-return threshold and you are not required to
electronically file information returns, including Form 8300
during 2024.
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.
Members of a consolidated group. If the person
required to file Form 8300 is a member of a consolidated
group, then information specific to that member
corporation must be provided in Part IV, items 35 through
41, rather than information about the common parent.
However, the common parent's name and employer
identification number must be included in the Comments
section.
Related parties. If the person who must file Form 8300
is related to the individual who gave the person filing
Form 8300 the cash, or related to the person on whose
behalf the transaction was conducted, the person filing
Form 8300 must include the words “RELATED PARTY
TRANSACTION” in the Comments section. See IRC
267(b) for more information about related parties. Consult
your tax advisor for more information.
Retention requirement. Persons must keep a copy of
each Form 8300 for 5 years from the date filed. When
filing electronically, ensure you save a copy of the
completed form prior to submission. A confirmation that
the Form 8300 has been filed is not a substitute for the
form. We recommend you associate the confirmation
number with the saved copy.
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 IRS.gov/
What’s New
Starting January 1, 2024, you must electronically file
Forms 8300, Report of Cash Payments Over $10,000
Received in a Trade or Business, if you are required to file
certain other information returns electronically (for
example, Forms 1099 (series), Forms W-2, etc.). See
Who must file, later.
If you are required to electronically file your information
returns, but filing electronically would cause you undue
hardship, you might qualify for a waiver or exemptions.
Important Reminders
Section 6050I (26 United States Code (U.S.C.) 6050I)
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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
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court; box d is to be checked by bail bondsmen. See Item
The meaning of the word “currency” for purposes of 31
U.S.C. 5331 is the same as for the word “cash” (see Cash
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.
You are required to file certain other information returns
electronically if you are required to file, in aggregate, at
least 10 information returns of one or more type, other
than Form 8300, during the calendar year. If you file fewer
than 10 information returns during 2024 (of any type other
than Form 8300), then you do not have to file the
Court clerks. 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 a specified criminal
offense. Both dollar threshold and the specified criminal
offense criteria must be met. “Specified criminal offense”
means:
A federal criminal offense involving a controlled
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substance (as defined in section 802 of Title 21 of the U.S.
Code);
information returns electronically and you are not required
to file any Form 8300 electronically in 2024 (although you
may choose to do so). The number of Forms 8300 you file
does not affect whether you are required to file any
information returns electronically, including any Forms
8300. The 10-information-return threshold is reevaluated
on an annual basis.
Example 1. If you file five Forms W-2 and five Forms
1099-INT in 2024, then you would have met the 10-return
threshold and you are required to electronically file all your
Racketeering (as defined in section 1951, 1952, or
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1955 of Title 18 of the U.S. Code);
Money laundering (as defined in section 1956 or 1957
•
of Title 18 of the U.S. Code); and
Any state criminal offense substantially similar to stated
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offenses 1–3 above.
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
Dec 20, 2023
Cat. No. 93312P
receives bail on behalf of a clerk, the clerk is treated as
on the center top of page 1 of each Form 8300 when
submitting the paper filed return.
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 by
sending a single written statement with the aggregate
Form 8300 amounts listed relating to that payer. Payments
made to satisfy separate bail requirements are not
required to be aggregated. See Regulations section
1.6050I-2.
Note. If you file fewer than 10 information returns (of any
type other than Form 8300) during the calendar year, you
may file Form 8300 in paper form without requesting a
waiver. You still have the option to file electronically even if
the minimum 10-return threshold is not met and you are
encouraged to do so.
Exemptions. If using the technology required to file in
electronic form conflicts with your religious beliefs, you are
automatically exempt from filing Form 8300 electronically.
You must include the words “RELIGIOUS EXEMPTION”
on the center top of page 1 of each Form 8300 when
submitting the paper filed return.
Late returns. You must identify late filed returns. A late
Form 8300 must be filed in the same manner, either
electronically or on paper, as a timely filed Form 8300. If
you file a late Form 8300 electronically, you must include
the word “LATE” in the Comments section of the return. If
you file a late Form 8300 on paper, you must write “LATE”
on the center top of page 1 of each Form 8300.
Casinos. Casinos must file Form 8300 for nongaming
activities (restaurants, shops, nightclubs, etc.).
Voluntary use of Form 8300. Form 8300 may be filed
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:
Failure to file timely includes a failure to file in the
By a financial institution required to file FinCEN
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required manner. If you are required to file
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Currency Transaction Report (FinCEN Report 112);
CAUTION
electronically and fail to do so, the form is
By a casino required to file (or exempt from filing)
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considered late. Forms that are late are subject to penalty.
FinCEN Report 112, if the cash is received as part of its
gaming business;
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 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.
DO NOT provide a written or electronic statement to
any named person for a voluntary filing of Form 8300 for
suspicious activity of any named person. For all Forms
8300 required to be filed, the written or electronic
statement to each named person must not indicate if the
filer noted the transaction was suspicious. Also, providing
a copy of Form 8300 to the named person, although not
prohibited, is not advisable due to the sensitive
information contained on the form, for example, the
Employer Identification Number (EIN) or social security
number (SSN) of the filer.
By an agent who receives the cash from a principal, if
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the agent uses all of the cash within 15 days in a second
transaction that is reportable on Form 8300 or on FinCEN
Report 112, and discloses all the information necessary to
complete Part II of Form 8300 or FinCEN Report 112 by
the recipient of the cash in the second transaction;
In a transaction occurring entirely outside the United
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States. See Pub. 1544, Reporting Cash Payments of Over
$10,000 (Received in a Trade or Business), regarding
transactions occurring in Puerto Rico and territories of the
United States; or
In a transaction that is not in the course of a person’s
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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.
Electronically file Form 8300 using the FinCEN Bank
Secrecy Act (BSA) E-Filing System at http://
If you do not have to file electronically, file paper
Forms 8300 with the Internal Revenue Service, Detroit
Federal Building, P.O. Box 32621, Detroit, Ml 48232.
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 of cash 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 of cash 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.
Waivers. You may file a request for a waiver from filing
information returns electronically due to undue hardship.
For more information, refer to Form 8508, Application for a
Waiver from Electronic Filing of Information Returns. If you
request and are granted a waiver from electronically filing
any information return, that waiver automatically applies to
any Forms 8300 that you are required to file for the
duration of the calendar year. You may not file a request
for a waiver from filing only Form 8300 electronically. If a
waiver is granted, you must include the words “WAIVER”
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
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Instructions for Form 8300 (December 2023)
may be subject to penalties for an incorrect or missing
TIN.
Moreover, the filer must establish that the filer acted in
a responsible manner before and after the failure
occurred.
The TIN for an individual (including a sole
proprietorship) is the individual’s 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 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 use the
Comments section on page 2 of the form to explain why
the TIN is not included.
Definitions
Cash. The term “cash” means the following.
U.S. and foreign coin and currency received in any
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transaction; or
A cashier’s check, money order, bank draft, or traveler’s
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check having a face amount of $10,000 or less that is
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.
Exception. You are not required to provide the TIN of a
person who is a nonresident alien individual or a foreign
organization that:
Note. Cash does not include a check drawn on the
payer’s own account, such as a personal check,
regardless of the amount.
Does not have income effectively connected with the
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conduct of a U.S. trade or business;
Does not have an office or place of business, or a fiscal
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.
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or paying agent, in the United States;
Does not furnish a withholding certificate described in
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Regulations section 1.1441-1(e)(2) or (3) or Regulations
section 1.1441-5(c)(2)(iv) or (3)(iii) to the extent required
under Regulations section 1.1441-1(e)(4)(vii); or
Does not have to furnish a TIN on any return, statement,
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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 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 that, 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.
Reasonable cause. Reasonable cause is based on all
the facts and circumstances in each situation and allows
the IRS to provide relief from a penalty that would
otherwise apply. Reasonable cause relief is generally
granted when the person exercised ordinary business
care and prudence in determining their filing obligations
but was nevertheless unable to comply with those
obligations.
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.
Trade or business. Generally includes any activity
carried on for the production of income from selling goods
or performing services.
The filer needs to establish that either:
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.
1. There are significant mitigating factors with respect
to the failure, or
2. The failure arose from events beyond the filer's
control.
Instructions for Form 8300 (December 2023)
3
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. Enter ID number
without formatting or special characters.
Note. You must complete all three items (a, b, and c) in
this item to make sure that Form 8300 will be processed
correctly.
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, or in which the transaction(s) otherwise
appears suspicious for any reason.
Specific Instructions
Part II. Person on Whose Behalf This
Transaction Was Conducted
You must complete all parts. However, you may skip Part II
if the individual named in Part I is conducting the
transaction on their own behalf. For voluntary reporting of
Item 15. If the transaction is being conducted on behalf
of more than one person (including parent and child or
siblings), check the box and complete Part II for any one of
the persons. Provide the same information for the other
person(s) by completing Part II on page 2 (limit of 99 Part
II entries). If there are more than three other persons,
paper filers should complete and attach a copy of Part II
for each additional person and electronic filers may add
additional Part II entries (up to 99).
Item 1. If you are amending a report, check box 1a,
Amends prior report. 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, Suspicious
transaction. Describe in the Comments section what was
suspicious about the transaction. Any suspicious activity
may be reported to your local IRS Criminal Investigation
Division. For any suspicious transactions related to money
laundering or terrorist activity, you should immediately
report any imminent threat to local area law enforcement
officials.
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 their TIN in item 19. If the
individual is a sole proprietor and has an 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,
(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. Enter
ID number without formatting or special characters.
Note. You must complete all three items (a, b, and c) in
this item to make sure that Form 8300 will be processed
correctly.
Part I. Identity of the Individual From
Whom the Cash Was Received
Item 2. If two or more individuals conducted the
transaction you are reporting, check the box and complete
Part I on page 1 for any one of the individuals. Provide the
same information for the other individual(s) by completing
Part I on page 2 of the form. If more than three individuals
are involved, paper filers should complete and attach a
copy of Part I for each additional individual and electronic
filers may add additional Part I entries (up to 99).
Item 6. Enter the TIN of the individual named. See
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.
Part III. Description of the Transaction
and Method of Payment
Item 28. Enter the date you received the cash (for
example, January 1, 2022, enter 01/01/2022). If you
received the cash in more than one payment, enter the
date you received the payment that caused the combined
earlier, for more information.
Item 13. Clearly 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 “businessperson” or
“self-employed.” If the individual is retired or unemployed,
describe the individual's previous occupation, such as
“retired attorney” or “unemployed roofer.”
Note. For electronic filers, this item is limited to 25
Item 29. Enter the total cash received as of the date that
cash amount exceeded $10,000 within a 12-month period.
If a previous Form 8300 was filed on a reportable payment
or related payments and additional related payments have
been received, record the total amount received as of the
date the total of new related payments exceeded an
additional $10,000 within a new 12-month period.
characters.
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
Item 30. Check this box if the amount shown in item 29
was received in more than one payment (for example, as
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Instructions for Form 8300 (December 2023)
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.
the information on this form is to maintain reports or
records that have a high degree of usefulness in criminal,
tax, or regulatory investigations, risk assessments, or
proceedings, or in the conduct of intelligence or
counterintelligence activities, including analysis, to protect
against terrorism 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
but are strongly encouraged to do so if appropriate.
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.
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 in the Comments section on
page 2 of the 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.” Select up to
three types of transactions and if more are required, select
“other” and add details in the Comments section.
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 territories to carry out their tax laws.
We may disclose this information to other persons as
necessary to obtain information that 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
Part IV. Business That Received Cash
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. Clearly 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.
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 counterintelligence activities to
protect against international terrorism, ongoing money
laundering activities, or other criminal activity.
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.
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 the cash
transaction you are reporting on Form 8300 may be
suspicious.
The time needed to complete this form will vary
depending on individual circumstances. The estimated
average time is 30 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. You can send us comments from
Forms and Publications. Or you can send your comments
to Internal Revenue Service, Tax Forms and Publications
Division, 1111 Constitution Ave. NW, IR-6526,
Washington, DC 20224. Do not send Form 8300 to this
address.
Note. Comments section is limited to 720 characters.
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
Instructions for Form 8300 (December 2023)
5