Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business
Form 8300 is how a business reports receiving more than $10,000 in cash from one transaction or related transactions. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 8300?
Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, is a joint IRS and FinCEN report. Any person engaged in a trade or business who receives more than $10,000 in cash in a single transaction, or in two or more related transactions, must file it. Cash includes currency and, in some situations, cashier’s checks, money orders, bank drafts, and traveler’s checks below certain amounts.
The report identifies the payer, anyone on whose behalf the cash was paid, and the nature of the transaction. It is generally due within 15 days after the cash is received, and the business must also give each named payer an annual written statement that a report was filed. Many businesses are now required to e-file Form 8300 through the FinCEN BSA E-Filing System; check the current instructions for whether that applies to you.
Who files 8300?
- Car dealers, boat dealers, and other retailers receiving large cash payments
- Attorneys, escrow companies, and other service providers paid more than $10,000 in cash
- Businesses receiving installment payments in cash that together exceed $10,000 within a rolling period
- Any trade or business receiving related cash transactions that total more than $10,000
How to fill out 8300
- Enter the identity of the individual who delivered the cash in Part I, including their taxpayer identification number and ID document details.
- Complete Part II if the cash was received on behalf of another person or business.
- Describe the transaction and the cash received in Part III: dates, amounts, and the form the cash took.
- Enter your business information and sign in Part IV.
- Download the PDF for your records. File the report within 15 days of receiving the cash, electronically through the BSA E-Filing System if required, and give the payer a written statement after year end.
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Frequently asked questions
When is Form 8300 due?
Generally within 15 days after you receive the cash. For related installment payments, a report is due once the payments within the applicable period total more than $10,000, and again as further thresholds are crossed. Check the current instructions.
Do personal checks count as cash?
No. Personal checks and wire transfers are not cash for Form 8300. Currency always counts, and cashier’s checks, money orders, bank drafts, and traveler’s checks with a face amount of $10,000 or less can count in certain retail or collateral situations.
Do I have to tell the customer a report was filed?
Yes. You must give each person named on a Form 8300 a written statement, generally by January 31 of the following year, saying that the information was reported to the IRS. You must not tell them in a way that helps them structure payments to avoid the report.