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IRS                                       Report of Cash Payments Over $10,000                                                           FinCEN  
                                                                                                                                         Form 
Form    8300                                 Received in a Trade or Business                                                                    8300
(Rev. August 2014)                                    ▶ See instructions for definition of cash.                                         (Rev. August 2014)  
                                                                                                                                         OMB No. 1506-0018 
                            ▶ Use this form for transactions occurring after August 29, 2014. Do not use prior versions after this date. 
Department of the Treasury                                                                                                               Department of the Treasury 
Internal Revenue Service              For Privacy Act and Paperwork Reduction Act Notice, see the last page.                             Financial Crimes   
                                                                                                                                         Enforcement Network 
1       Check appropriate box(es) if:        a          Amends prior report;                         b      Suspicious transaction. 
Part I       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 

7      Address (number, street, and apt. or suite no.)                                      8  Date of birth .  . .  ▶  M   M   D   D   Y   Y   Y   Y
                                                                                              (see instructions) 
9      City                                             10  State 11  ZIP code        12  Country (if not U.S.)      13  Occupation, profession, or business 

14      Identifying         a  Describe ID ▶                                                                b  Issued by ▶
        document (ID)       c  Number ▶
Part II      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  Taxpayer identification number 

20      Doing business as (DBA) name (see instructions)                                                                 Employer identification 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.) 

27      Alien               a  Describe ID ▶                                                                b  Issued by ▶
        identification (ID) c  Number ▶
Part III     Description of Transaction and Method of Payment 
28      Date cash received             29  Total cash received           30                                         31  Total price if different from  
     M   M   D   D   Y   Y   Y   Y                                            If cash was received in                   item 29 
                                                                              more than one payment,  
                                           $                       .00        check here  .      .   .  ▶               $                                   .00 
32      Amount of cash received (in U.S. dollar equivalent) (must equal item 29) (see instructions): 
a       U.S. currency         $              .00        (Amount in $100 bills or higher $                  .00 ) 
b       Foreign currency      $              .00        (Country ▶                             ) 
c       Cashier’s check(s)    $              .00         Issuer’s name(s) and serial number(s) of the monetary instrument(s) ▶
d       Money order(s)        $              .00 
e       Bank draft(s)         $              .00 
f       Traveler’s check(s)   $              .00        }
33      Type of transaction                                                                 34   Specific description of property or service shown in  
a         Personal property purchased        f          Debt obligations paid                   33. Give serial or registration number, address, docket 
b         Real property purchased            g          Exchange of cash                        number, etc. ▶
c         Personal services provided         h          Escrow or trust funds 
d         Business services provided         i          Bail received by court clerks 
e         Intangible property purchased      j          Other (specify in item 34) ▶
Part IV      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 

42      Under penalties of perjury, I declare that to the best of my knowledge the information I have furnished above is true, correct, 
        and complete. 
                    ▲                                                                      ▲
Signature                                                                           Title
                                           Authorized official 
43   Date of          M   M   D   D   Y   Y   Y   Y 44  Type or print name of contact person              45  Contact telephone number
     signature 
IRS Form 8300 (Rev. 8-2014)                                       Cat. No. 62133S                                       FinCEN Form 8300 (Rev. 8-2014)

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IRS Form 8300 (Rev. 8-2014)                                       Page  2                                       FinCEN Form 8300 (Rev. 8-2014) 
                                                            Multiple Parties 
                            (Complete applicable parts below if box 2 or 15 on page 1 is checked.) 
Part I       Continued—Complete if box 2 on page 1 is checked 
3      Last name                                                      4  First name                5  M.I.      6  Taxpayer identification number 

7      Address (number, street, and apt. or suite no.)                                  8  Date of birth .    . .  ▶ M   M   D   D   Y   Y   Y   Y
                                                                                        (see instructions) 
9      City                                10  State    11  ZIP code     12  Country (if not U.S.) 13  Occupation, profession, or business 

14      Identifying         a  Describe ID ▶                                                           b  Issued by ▶
    document (ID)           c  Number ▶

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

7      Address (number, street, and apt. or suite no.)                                  8  Date of birth .    . .  ▶ M   M   D   D   Y   Y   Y   Y
                                                                                        (see instructions) 
9      City                                10  State    11  ZIP code     12  Country (if not U.S.) 13  Occupation, profession, or business 

14      Identifying         a  Describe ID ▶                                                           b  Issued by ▶
        document (ID)       c  Number ▶
Part II      Continued—Complete if box 15 on page 1 is checked 
16      Individual’s last name or organization’s name             17  First name                   18  M.I.     19  Taxpayer identification number 

20      Doing business as (DBA) name (see instructions)                                                              Employer identification 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.) 

27      Alien               a  Describe ID ▶                                                           b  Issued by ▶
        identification (ID) c  Number ▶

16      Individual’s last name or organization’s name             17  First name                   18  M.I.     19  Taxpayer identification number 

20      Doing business as (DBA) name (see instructions)                                                              Employer identification 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.) 

27      Alien               a  Describe ID ▶                                                           b  Issued by ▶
        identification (ID) c  Number ▶
Comments – Please use the lines provided below to comment on or clarify any information you entered on any line in Parts I, II, III, and IV 

IRS Form 8300 (Rev. 8-2014)                                                                                          FinCEN Form 8300 (Rev. 8-2014)

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IRS Form 8300 (Rev. 8-2014) Page 3 FinCEN Form 8300 (Rev. 8-2014)
Section references are to the Internal aggregate Form 8300 amounts listed cash is received. The statement must
Revenue Code unless otherwise noted. relating to that payer. Payments made to show the name, telephone number, and
satisfy separate bail requirements are address of the information contact for
Future Developments not required to be aggregated. See the business, the aggregate amount of
For the latest information about Treasury Regulations section 1.6050I-2. reportable cash received, and that the
developments related to Form 8300 and Casinos must file Form 8300 for information was furnished to the IRS.
its instructions, such as legislation nongaming activities (restaurants, shops, Keep a copy of the statement for your
enacted after they were published, go to etc.). records.
www.irs.gov/form8300. Voluntary use of Form 8300. Form Multiple payments. If you receive more
8300 may be filed voluntarily for any than one cash payment for a single
Important Reminders suspicious transaction (see Definitions, transaction or for related transactions,
• Section 6050I (26 United States Code later) for use by FinCEN and the IRS, you must report the multiple payments
(U.S.C.) 6050I) and 31 U.S.C. 5331 even if the total amount does not any time you receive a total amount that
require that certain information be exceed $10,000. exceeds $10,000 within any 12-month
period. Submit the report within 15 days
reported to the IRS and the Financial Exceptions. Cash is not required to be of the date you receive the payment that
Crimes Enforcement Network (FinCEN). reported if it is received: causes the total amount to exceed
This information must be reported on
IRS/FinCEN Form 8300. • By a financial institution required to file $10,000. If more than one report is
FinCEN Report 112, BSA Currency required within 15 days, you may file a
• Item 33, box i, is to be checked only by Transaction Report (BCTR); combined report. File the combined
clerks of the court; box d is to be report no later than the date the earliest
checked by bail bondsmen. See Item 33 • By a casino required to file (or exempt
under Part III, later. from filing) FinCEN Report 112, if the report, if filed separately, would have to
cash is received as part of its gaming be filed.
• The meaning of the word “currency” business; Taxpayer identification number (TIN).
for purposes of 31 U.S.C. 5331 is the You must furnish the correct TIN of the
same as for the word “cash” (See Cash • By an agent who receives the cash
under Definitions, later). from a principal, if the agent uses all of person or persons from whom you
the cash within 15 days in a second receive the cash and, if applicable, the
transaction that is reportable on Form person or persons on whose behalf the
General Instructions 8300 or on FinCEN Report 112, and transaction is being conducted. You may
Who must file. Each person engaged in discloses all the information necessary be subject to penalties for an incorrect
a trade or business who, in the course to complete Part II of Form 8300 or or missing TIN.
of that trade or business, receives more FinCEN Report 112 to the recipient of The TIN for an individual (including a
than $10,000 in cash in one transaction the cash in the second transaction; sole proprietorship) is the individual’s
or in two or more related transactions, • In a transaction occurring entirely social security number (SSN). For certain
must file Form 8300. Any transactions outside the United States. See resident aliens who are not eligible to get
conducted between a payer (or its Publication 1544, Reporting Cash an SSN and nonresident aliens who are
agent) and the recipient in a 24-hour Payments of Over $10,000 (Received in required to file tax returns, it is an IRS
period are related transactions. a Trade or Business), regarding Individual Taxpayer Identification
Transactions are considered related transactions occurring in Puerto Rico Number (ITIN). For other persons,
even if they occur over a period of more and territories and possessions of the including corporations, partnerships, and
than 24 hours if the recipient knows, or United States; or estates, it is the employer identification
has reason to know, that each number (EIN).
transaction is one of a series of • In a transaction that is not in the
connected transactions. course of a person’s trade or business. If you have requested but are not able
to get a TIN for one or more of the
Keep a copy of each Form 8300 for 5 When to file. File Form 8300 by the parties to a transaction within 15 days
years from the date you file it. 15th day after the date the cash was following the transaction, file the report
received. If that date falls on a Saturday, and use the comments section on page
Clerks of federal or state courts must Sunday, or legal holiday, file the form on 2 of the form to explain why the TIN is
file Form 8300 if more than $10,000 in the next business day. not included.
cash is received as bail for an
individual(s) charged with certain criminal Where to file. File the form with the Exception. You are not required to
offenses. For these purposes, a clerk Internal Revenue Service, Detroit provide the TIN of a person who is a
includes the clerk’s office or any other Computing Center, P.O. Box 32621, nonresident alien individual or a foreign
office, department, division, branch, or Detroit, Ml 48232. organization if that person or foreign
unit of the court that is authorized to You may be able to organization:
receive bail. If a person receives bail on electronically file Form 8300 • Does not have income effectively
behalf of a clerk, the clerk is treated as TIP using FinCEN's Bank Secrecy connected with the conduct of a U.S.
receiving the bail. See Item 33 under Act (BSA) Electronic Filing trade or business;
Part III, later. (E-Filing) System as an alternative
If multiple payments are made in cash method to filing a paper Form 8300. To • Does not have an office or place of
to satisfy bail and the initial payment get more information, visit the BSA business, or a fiscal or paying agent in
does not exceed $10,000, the initial E-Filing System, at the U.S.;
payment and subsequent payments http://bsaefiling.fincen.treas.gov/ • Does not furnish a withholding
must be aggregated and the information main.html. certificate described in §1.1441-1(e)(2) or
return must be filed by the 15th day after Statement to be provided. You must (3) or §1.1441-5(c)(2)(iv) or (3)(iii) to the
receipt of the payment that causes the give a written or electronic statement to extent required under §1.1441-1(e)(4)(vii);
aggregate amount to exceed $10,000 in each person named on a required Form or
cash. In such cases, the reporting 8300 on or before January 31 of the year • Does not have to furnish a TIN on any
requirement can be satisfied by sending following the calendar year in which the return, statement, or other document as
a single written statement with the required by the income tax regulations
under section 897 or 1445.

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IRS Form 8300 (Rev. 8-2014) Page 4 FinCEN Form 8300 (Rev. 8-2014)
Penalties. You may be subject to Travel or entertainment activity. An information for the other individual(s) by
penalties if you fail to file a correct and item of travel or entertainment that completing Part I on page 2 of the form.
complete Form 8300 on time and you pertains to a single trip or event if the If more than three individuals are
cannot show that the failure was due to combined sales price of the item and all involved, provide the same information in
reasonable cause. You may also be other items relating to the same trip or the comments section on page 2 of the
subject to penalties if you fail to furnish event that are sold in the same form.
timely a correct and complete statement transaction (or related transactions) Item 6. Enter the taxpayer identification
to each person named in a required exceeds $10,000. number (TIN) of the individual named.
report. A minimum penalty of $25,000 Exceptions. A cashier’s check, money See Taxpayer identification number (TIN),
may be imposed if the failure is due to order, bank draft, or traveler’s check is earlier, for more information.
an intentional or willful disregard of the not considered received in a designated Item 8. Enter eight numerals for the date
cash reporting requirements. reporting transaction if it constitutes the of birth of the individual named. For
Penalties may also be imposed for proceeds of a bank loan or if it is example, if the individual’s birth date is
causing, or attempting to cause, a trade received as a payment on certain July 6, 1960, enter “07” “06” “1960.”
or business to fail to file a required promissory notes, installment sales
report; for causing, or attempting to contracts, or down payment plans. See Item 13. Fully describe the nature of the
cause, a trade or business to file a Publication 1544 for more information. occupation, profession, or business (for
example, “plumber,” “attorney,” or
required report containing a material Person. An individual, corporation, “automobile dealer”). Do not use general
omission or misstatement of fact; or for partnership, trust, estate, association, or or nondescriptive terms such as
structuring, or attempting to structure, company. “businessman” or “self-employed.”
transactions to avoid the reporting
requirements. These violations may also Recipient. The person receiving the Item 14. You must verify the name and
be subject to criminal prosecution which, cash. Each branch or other unit of a address of the named individual(s).
upon conviction, may result in person’s trade or business is considered Verification must be made by
imprisonment of up to 5 years or fines of a separate recipient unless the branch examination of a document normally
up to $250,000 for individuals and receiving the cash (or a central office accepted as a means of identification
$500,000 for corporations or both. linking the branches), knows or has when cashing checks (for example, a
reason to know the identity of payers driver’s license, passport, alien
Definitions making cash payments to other registration card, or other official
branches.
Cash. The term “cash” means the document). In item 14a, enter the type of
following. Transaction. Includes the purchase of document examined. In item 14b,
property or services, the payment of identify the issuer of the document. In
• U.S. and foreign coin and currency debt, the exchange of cash for a item 14c, enter the document’s number.
received in any transaction; or negotiable instrument, and the receipt of For example, if the individual has a Utah
• A cashier’s check, money order, bank cash to be held in escrow or trust. A driver’s license, enter “driver’s license”
draft, or traveler’s check having a face single transaction may not be broken in item 14a, “Utah” in item 14b, and the
amount of $10,000 or less that is into multiple transactions to avoid number appearing on the license in item
received in a designated reporting reporting. 14c.
transaction (defined below), or that is Suspicious transaction. A suspicious Note. You must complete all three items
received in any transaction in which the transaction is a transaction in which it (a, b, and c) in this line to make sure that
recipient knows that the instrument is appears that a person is attempting to Form 8300 will be processed correctly.
being used in an attempt to avoid the cause Form 8300 not to be filed, or to
reporting of the transaction under either file a false or incomplete form. Part II
section 6050I or 31 U.S.C. 5331.
Item 15. If the transaction is being
Note. Cash does not include a check Specific Instructions conducted on behalf of more than one
drawn on the payer’s own account, such person (including husband and wife or
as a personal check, regardless of the You must complete all parts. However,
amount. you may skip Part II if the individual parent and child), check the box and
named in Part I is conducting the complete Part II for any one of the
Designated reporting transaction. A transaction on his or her behalf only. For persons. Provide the same information
retail sale (or the receipt of funds by a voluntary reporting of suspicious for the other person(s) by completing
broker or other intermediary in transactions, see Item 1, next. Part II on page 2. If more than three
connection with a retail sale) of a persons are involved, provide the same
consumer durable, a collectible, or a Item 1. If you are amending a report, information in the comments section on
travel or entertainment activity. check box 1a. Complete the form in its page 2 of the form.
entirety (Parts I-IV) and include the
Retail sale. Any sale (whether or not amended information. Do not attach a Items 16 through 19. If the person on
the sale is for resale or for any other copy of the original report. whose behalf the transaction is being
purpose) made in the course of a trade conducted is an individual, complete
or business if that trade or business To voluntarily report a suspicious items 16, 17, and 18. Enter his or her
principally consists of making sales to transaction (see Suspicious transaction TIN in item 19. If the individual is a sole
ultimate consumers. above), check box 1b. You may also proprietor and has an employer
telephone your local IRS Criminal identification number (EIN), you must
Consumer durable. An item of Investigation Division or call the FinCEN enter both the SSN and EIN in item 19.
tangible personal property of a type Financial Institution Hotline at If the person is an organization, put its
that, under ordinary usage, can 1-866-556-3974. name as shown on required tax filings in
reasonably be expected to remain useful
item 16 and its EIN in item 19.
for at least 1 year, and that has a sales Part I
price of more than $10,000. Item 20. If a sole proprietor or
Item 2. If two or more individuals organization named in items 16 through
Collectible. Any work of art, rug, conducted the transaction you are 18 is doing business under a name other
antique, metal, gem, stamp, coin, etc. reporting, check the box and complete than that entered in item 16 (for
Part I on page 1 for any one of the example, a “trade” or “doing business
individuals. Provide the same as (DBA)” name), enter it here.

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IRS Form 8300 (Rev. 8-2014) Page 5 FinCEN Form 8300 (Rev. 8-2014)
Item 27. If the person is not required to Part IV allows or requires the IRS to disclose or
furnish a TIN, complete this item. See give the information requested on this
Taxpayer identification number (TIN), Item 36. If you are a sole proprietorship, form to others as described in the
earlier. Enter a description of the type of you must enter your SSN. If your Internal Revenue Code. For example, we
official document issued to that person business also has an EIN, you must may disclose your tax information to the
in item 27a (for example, a “passport”), provide the EIN as well. All other Department of Justice, to enforce the tax
the country that issued the document in business entities must enter an EIN. laws, both civil and criminal, and to
item 27b, and the document’s number in Item 41. Fully describe the nature of cities, states, the District of Columbia,
item 27c. your business, for example, “attorney” or and U.S. commonwealths and
Note. You must complete all three items “jewelry dealer.” Do not use general or possessions, to carry out their tax laws.
(a, b, and c) in this line to make sure that nondescriptive terms such as “business” We may disclose this information to
Form 8300 will be processed correctly. or “store.” other persons as necessary to obtain
Item 42. This form must be signed by an information which we cannot get in any
Part III individual who has been authorized to other way. We may disclose this
Item 28. Enter the date you received the do so for the business that received the information to federal, state, and local
cash. If you received the cash in more cash. child support agencies; and to other
federal agencies for the purposes of
than one payment, enter the date you Comments determining entitlement for benefits or
received the payment that caused the the eligibility for and the repayment of
combined amount to exceed $10,000. Use this section to comment on or
See Multiple payments, earlier, for more clarify anything you may have entered loans. We may also provide the records
information. on any line in Parts I, II, III, and IV. For to appropriate state, local, and foreign
example, if you checked box b criminal law enforcement and regulatory
Item 30. Check this box if the amount (Suspicious transaction) in line 1 above personnel in the performance of their
shown in item 29 was received in more Part I, you may want to explain why you official duties. We may also disclose this
than one payment (for example, as think that the cash transaction you are information to other countries under a
installment payments or payments on reporting on Form 8300 may be tax treaty, or to federal and state
related transactions). suspicious. agencies to enforce federal nontax
Item 31. Enter the total price of the criminal laws and to combat terrorism. In
property, services, amount of cash Privacy Act and Paperwork Reduction addition, FinCEN may provide the
exchanged, etc. (for example, the total Act Notice. Except as otherwise noted, information to those officials if they are
cost of a vehicle purchased, cost of the information solicited on this form is conducting intelligence or
catering service, exchange of currency) if required by the IRS and FinCEN in order counter-intelligence activities to protect
different from the amount shown in item to carry out the laws and regulations of against international terrorism.
29. the United States. Trades or businesses You are not required to provide the
Item 32. Enter the dollar amount of each and clerks of federal and state criminal information requested on a form that is
form of cash received. Show foreign courts are required to provide the subject to the Paperwork Reduction Act
currency amounts in U.S. dollar information to the IRS and FinCEN under unless the form displays a valid OMB
equivalent at a fair market rate of section 6050I and 31 U.S.C. 5331, control number. Books or records
exchange available to the public. The respectively. Section 6109 and 31 U.S.C. relating to a form or its instructions must
sum of the amounts must equal item 29. 5331 require that you provide your be retained as long as their contents
For cashier’s check, money order, bank identification number. The principal may become material in the
draft, or traveler’s check, provide the purpose for collecting the information on administration of any law under 26
name of the issuer and the serial number this form is to maintain reports or U.S.C. or 31 U.S.C.
of each instrument. Names of all issuers records which have a high degree of The time needed to complete this
and all serial numbers involved must be usefulness in criminal, tax, or regulatory form will vary depending on individual
provided. If necessary, provide this investigations or proceedings, or in the circumstances. The estimated average
information in the comments section on conduct of intelligence or time is 21 minutes. If you have
page 2 of the form. counter-intelligence activities, by comments concerning the accuracy of
directing the federal government’s this time estimate or suggestions for
Item 33. Check the appropriate box(es) attention to unusual or questionable making this form simpler, we would be
that describe the transaction. If the transactions. happy to hear from you. You can send
transaction is not specified in boxes a–i,
check box j and briefly describe the You are not required to provide us comments from www.irs.gov/
transaction (for example, “car lease,” information as to whether the reported formspubs. Click on More Information
“boat lease,” “house lease,” or “aircraft transaction is deemed suspicious. and then click on Give us feedback. Or
rental”). If the transaction relates to the Failure to provide all other requested you can send your comments to Internal
receipt of bail by a court clerk, check information, or providing fraudulent Revenue Service, Tax Forms and
box i, “Bail received by court clerks.” information, may result in criminal Publications Division, 1111 Constitution
This box is only for use by court clerks. prosecution and other penalties under Ave. NW, IR-6526, Washington, DC
If the transaction relates to cash 26 U.S.C. and 31 U.S.C. 20224. Do not send Form 8300 to this
received by a bail bondsman, check box Generally, tax returns and return address. Instead, see Where to file,
d, “Business services provided.” information are confidential, as stated in earlier.
section 6103. However, section 6103

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