IRS Publication Form 8300

7/30/2019 IRS Publication Form 8300

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IRS

Form 8300(Rev. July 2012)

OMB No. 1545-0892

Department of the TreasuryInternal Revenue Service

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

See instructions for definition of cash. Use this form for transactions occurring after July 8, 2012. Do not use prior versions after this date.

For Privacy Act and Paperwork Reduction Act Notice, see the last page.

FinCEN

Form 8300(Rev. July 2012)

OMB No. 1506-0018Department of the TreasuryFinancial CrimesEnforcement Network

1 Check appropriate box(es) if: a Amends prior report; b Suspicious transaction.

Part I Identity of Individual From Whom the Cash Was Received2 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 . . . (see instructions)

M M D D Y Y Y Y

9 City 10 State 11 ZIP code 12 Country (if not U.S.) 13 Occupation, profession, or business

14 Identifyingdocument (ID)

a Describe ID b Issued by

c Number

Part II Person on Whose Behalf This Transaction Was Conducted15 If this transaction was conducted on behalf of more than one person, check here and see instructions . . . . . . . . . . .

16 Individuals last name or organizations name 17 First name 18 M.I. 19 Taxpayer identification number

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

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 Alienidentification (ID)


c Number

Part III Description of Transaction and Method of Payment28 Date cash received

M M D D Y Y Y Y

29 Total cash received

$ .00

30If cash was received inmore than one payment,check here . . .

31 Total price if different fromitem 29

$ .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 Cashiers check(s) $ .00

d Money order(s) $ .00

e Bank draft(s) $ .00

f Travelers check(s) $ .00

}Issuers name(s) and serial number(s) of the monetary instrument(s)

33 Type of transactiona Personal property purchased

b Real property purchased

c Personal services provided

d Business services provided

e Intangible property purchased

f Debt obligations paid

g Exchange of cash

h Escrow or trust funds

i Bail received by court clerks

j Other (specify in item 34)

34 Specific description of property or service shown in

33. Give serial or registration number, address, docket

number, etc.

Part IV Business That Received Cash35 Name of business that received cash 36 Employer identification numbe

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, correctand complete.

Signature

Authorized official

Title

43 Date ofsignature

M M D D Y Y Y Y 44 Type or print name of contact person 45 Contact telephone number

IRS Form 8300(Rev. 7-2012) Cat. No. 62133S FinCEN Form 8300 (Rev. 7-2012


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IRS Form 8300 (Rev. 7-2012) Page 2 FinCEN Form 8300 (Rev. 7-2012

Multiple Parties(Complete applicable parts below if box 2 or 15 on page 1 is checked)

Part I ContinuedComplete if box 2 on page 1 is checked



M M D D Y Y Y Y




c Number



M M D D Y Y Y Y




c Number

Part II ContinuedComplete if box 15 on page 1 is checked







c Number







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. 7-2012) FinCEN Form 8300 (Rev. 7-2012


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Section references are to the InternalRevenue Code unless otherwise noted.

Future Developments. For the latestinformation about developments relatedto Form 8300 and its instructions, suchas legislation enacted after they werepublished, go to www.irs.gov/form8300.

Important Reminders

Section 6050I (26 United States Code(U.S.C.) 6050I) and 31 U.S.C. 5331require that certain information bereported to the IRS and the FinancialCrimes Enforcement Network (FinCEN).This information must be reported onIRS/FinCEN Form 8300.

Item 33, box i, is to be checked only byclerks of the court; box d is to bechecked by bail bondsmen. See Item 33under Part III, later.

The meaning of the word currencyfor purposes of 31 U.S.C. 5331 is thesame as for the word cash (See Cashunder Definitions, later).

General InstructionsWho must file. Each person engaged ina trade or business who, in the courseof that trade or business, receives morethan $10,000 in cash in one transactionor in two or more related transactions,must file Form 8300. Any transactionsconducted between a payer (or itsagent) and the recipient in a 24-hourperiod are related transactions.Transactions are considered relatedeven if they occur over a period of morethan 24 hours if the recipient knows, orhas reason to know, that each

transaction is one of a series ofconnected transactions.

Keep a copy of each Form 8300 for 5years from the date you file it.

Clerks of federal or state courts mustfile Form 8300 if more than $10,000 incash is received as bail for anindividual(s) charged with certain criminaloffenses. For these purposes, a clerkincludes the clerks office or any otheroffice, department, division, branch, orunit of the court that is authorized toreceive bail. If a person receives bail onbehalf of a clerk, the clerk is treated asreceiving the bail. See Item 33 under

Part III, later.If multiple payments are made in cash

to satisfy bail and the initial paymentdoes not exceed $10,000, the initialpayment and subsequent paymentsmust be aggregated and the informationreturn must be filed by the 15th day afterreceipt of the payment that causes theaggregate amount to exceed $10,000 incash. In such cases, the reporting

requirement can be satisfied either bysending a single written statement withan aggregate amount listed or byfurnishing a copy of each Form 8300relating to that payer. Payments made tosatisfy separate bail requirements arenot required to be aggregated. SeeTreasury Regulations section 1.6050I-2.

Casinos must file Form 8300 for

nongaming activities (restaurants, shops,etc.).

Voluntary use of Form 8300. Form8300 may be filed voluntarily for anysuspicious transaction (see Definitions,later) for use by FinCEN and theIRS,even if the total amount does notexceed $10,000.

Exceptions. Cash is not required to bereported if it is received:

By a financial institution required to fileForm 104, Currency Transaction Report;

By a casino required to file (or exemptfrom filing) Form 103, CurrencyTransaction Report by Casinos, if the

cash is received as part of its gamingbusiness;

By an agent who receives the cashfrom a principal, if the agent uses all ofthe cash within 15 days in a secondtransaction that is reportable on Form8300 or on Form 104, and discloses allthe information necessary to completePart II of Form 8300 or Form 104 to therecipient of the cash in the secondtransaction;

In a transaction occurring entirelyoutside the United States. SeePublication 1544, Reporting CashPayments of Over $10,000 (Received in

a Trade or Business), regardingtransactions occurring in Puerto Ricoand territories and possessions of theUnited States; or

In a transaction that is not in thecourse of a persons trade or business.

When to file. File Form 8300 by the15th day after the date the cash wasreceived. If that date falls on a Saturday,Sunday, or legal holiday, file the form onthe next business day.

Where to file. File the form with theInternal Revenue Service, DetroitComputing Center, P.O. Box 32621,Detroit, Ml 48232.

Statement to be provided. You mustgive a written or electronic statement toeach person named on a required Form8300 on or before January 31 of theyear following the calendar year in whichthe cash is received. The statementmust show the name, telephone number,and address of the information contactfor the business, the aggregate amountof reportable cash received, and that theinformation was furnished to the IRS.Keep a copy of the statement for yourrecords.

Multiple payments. If you receive morethan one cash payment for a singletransaction or for related transactions,you must report the multiple paymentsany time you receive a total amount thatexceeds $10,000 within any 12-monthperiod. Submit the report within 15 daysof the date you receive the payment thatcauses the total amount to exceed$10,000. If more than one report is

required within 15 days, you may file acombined report. File the combinedreport no later than the date the earliestreport, if filed separately, would have tobe filed.

Taxpayer identification number (TIN).You must furnish the correct TIN of theperson or persons from whom youreceive the cash and, if applicable, theperson or persons on whose behalf thetransaction is being conducted. You maybe subject to penalties for an incorrector missing TIN.

The TIN for an individual (including asole proprietorship) is the individuals

social security number (SSN). For certainresident aliens who are not eligible to gean SSN and nonresident aliens who arerequired to file tax returns, it is an IRSIndividual Taxpayer IdentificationNumber (ITIN). For other persons,including corporations, partnerships, andestates, it is the employer identificationnumber (EIN).

If you have requested but are not ableto get a TIN for one or more of theparties to a transaction within 15 daysfollowing the transaction, file the reportand attach a statement explaining whythe TIN is not included.

Exception: You are not required toprovide the TIN of a person who is anonresident alien individual or a foreignorganization if that person or foreignorganization:

Does not have income effectivelyconnected with the conduct of a U.S.trade or business;

Does not have an office or place ofbusiness, or a fiscal or paying agent inthe United States;

Does not furnish a withholdingcertificate described in 1.1441-1(e)(2) or(3) or 1.1441-5(c)(2)(iv) or (3)(iii) to theextent required under 1.1441-1(e)(4)(vii);or

Does not have to furnish a TIN on anyreturn, statement, or other document asrequired by the income tax regulationsunder section 897 or 1445.

Penalties. You may be subject topenalties if you fail to file a correct andcomplete Form 8300 on time and youcannot show that the failure was due toreasonable cause. You may also besubject to penalties if you fail to furnishtimely a correct and complete statementto each person named in a required


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report. A minimum penalty of $25,000may be imposed if the failure is due toan intentional or willful disregard of thecash reporting requirements.

Penalties may also be imposed forcausing, or attempting to cause, a tradeor business to fail to file a requiredreport; for causing, or attempting tocause, a trade or business to file a

required report containing a materialomission or misstatement of fact; or forstructuring, or attempting to structure,transactions to avoid the reportingrequirements. These violations may alsobe subject to criminal prosecution which,upon conviction, may result inimprisonment of up to 5 years or fines ofup to $250,000 for individuals and$500,000 for corporations or both.

Definitions

Cash. The term cash means thefollowing.

U.S. and foreign coin and currencyreceived in any transaction; or

A cashiers check, money order, bankdraft, or travelers check having a faceamount of $10,000 or less that isreceived in a designated reportingtransaction (defined below), or that isreceived in any transaction in which therecipient knows that the instrument isbeing used in an attempt to avoid thereporting of the transaction under eithersection 6050I or 31 U.S.C. 5331.

Note. Cash does not include a checkdrawn on the payers own account, suchas a personal check, regardless of theamount.

Designated reporting transaction.Aretail sale (or the receipt of funds by abroker or other intermediary inconnection with a retail sale) of aconsumer durable, a collectible, or atravel or entertainment activity.

Retail sale.Any sale (whether or notthe sale is for resale or for any otherpurpose) made in the course of a tradeor business if that trade or businessprincipally consists of making sales toultimate consumers.

Consumer durable.An item of tangiblepersonal property of a type that, underordinary usage, can reasonably be

expected to remain useful for at least 1year, and that has a sales price of morethan $10,000.

Collectible.Any work of art, rug,antique, metal, gem, stamp, coin, etc.

Travel or entertainment activity.Anitem of travel or entertainment thatpertains to a single trip or event if thecombined sales price of the item and allother items relating to the same trip orevent that are sold in the sametransaction (or related transactions)exceeds $10,000.

Exceptions.A cashiers check, moneyorder, bank draft, or travelers check isnot considered received in a designatedreporting transaction if it constitutes theproceeds of a bank loan or if it isreceived as a payment on certainpromissory notes, installment salescontracts, or down payment plans. SeePublication 1544 for more information.

Person.An individual, corporation,partnership, trust, estate, association, or

company.

Recipient. The person receiving thecash. Each branch or other unit of apersons trade or business is considereda separate recipient unless the branchreceiving the cash (or a central officelinking the branches), knows or hasreason to know the identity of payersmaking cash payments to otherbranches.

Transaction. Includes the purchase ofproperty or services, the payment ofdebt, the exchange of cash for anegotiable instrument, and the receipt ofcash to be held in escrow or trust. Asingle transaction may not be brokeninto multiple transactions to avoidreporting.

Suspicious transaction.A suspicioustransaction is a transaction in which itappears that a person is attempting tocause Form 8300 not to be filed, or tofile a false or incomplete form.

Specific InstructionsYou must complete all parts. However,you may skip Part II if the individualnamed in Part I is conducting the

transaction on his or her behalf only. Forvoluntary reporting of suspicioustransactions, see Item 1 next.

Item 1. If you are amending a report,check box 1a. Complete the form in itsentirety (Parts I-IV) and include theamended information. Do not attach acopy of the original report.

To voluntarily report a suspicioustransaction (see Suspicious transactionabove), check box 1b. You may alsotelephone your local IRS CriminalInvestigation Division or call the FinCENFinancial Institution Hotline at1-866-556-3974.

Part IItem 2. If two or more individualsconducted the transaction you arereporting, check the box and completePart I for any one of the individuals.Provide the same information for theother individual(s) on the back of theform. If more than three individuals areinvolved, provide the same informationon additional sheets of paper and attachthem to this form.

Item 6. Enter the taxpayer identificationnumber (TIN) of the individual named.See Taxpayer identification number (TIN),

earlier, for more information.

Item 8. Enter eight numerals for the dateof birth of the individual named. Forexample, if the individuals birth date isJuly 6, 1960, enter 07 06 1960.

Item 13. Fully describe the nature of theoccupation, profession, or business (forexample, plumber, attorney, orautomobile dealer). Do not use generalor nondescriptive terms such as

businessman or self-employed.Item 14. You must verify the name andaddress of the named individual(s).Verification must be made byexamination of a document normallyaccepted as a means of identificationwhen cashing checks (for example, adrivers license, passport, alienregistration card, or other officialdocument). In item 14a, enter the type ofdocument examined. In item 14b,identify the issuer of the document. Initem 14c, enter the documents number.For example, if the individual has a Utahdrivers license, enter drivers licensein item 14a, Utah in item 14b, and the

number appearing on the license in item14c.

Note. You must complete all three items(a, b, and c) in this line to make surethatForm 8300 will be processedcorrectly.

Part IIItem 15. If the transaction is beingconducted on behalf of more than oneperson (including husband and wife orparent and child), check the box andcomplete Part II for any one of thepersons. Provide the same informationfor the other person(s) on the back ofthe form. If more than three persons are

involved, provide the same informationon additional sheets of paper and attachthem to this form.

Items 16 through 19. If the person onwhose behalf the transaction is beingconducted is an individual, completeitems 16, 17, and 18. Enter his or herTIN in item 19. If the individual is a soleproprietor and has an employeridentification number (EIN), you mustenter both the SSN and EIN in item 19.If the person is an organization, put itsname as shown on required tax filings initem 16 and its EIN in item 19.

Item 20. If a sole proprietor or

organization named in items 16 through18 is doing business under a name otherthan that entered in item 16 (forexample, a trade or doing businessas (DBA) name), enter it here.

Item 27. If the person is not required tofurnish a TIN, complete this item. SeeTaxpayer identification number (TIN),earlier. Enter a description of the typeofofficial document issued to thatpersonin item 27a (for example, a passport),the country that issued the document initem 27b, and the documents number initem 27c.


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Note. You must complete all three items(a, b, and c) in this line to make surethatForm 8300 will be processedcorrectly.

Part IIIItem 28. Enter the date you received thecash. If you received the cash in morethan one payment, enter the date youreceived the payment that caused thecombined amount to exceed $10,000.See Multiple payments, earlier,formoreinformation.

Item 30. Check this box if the amountshown in item 29 was received in morethan one payment (for example, asinstallment payments or payments onrelated transactions).

Item 31. Enter the total price of theproperty, services, amount of cashexchanged, etc. (for example, the totalcost of a vehicle purchased, cost ofcatering service, exchange of currency) ifdifferent from the amount shown in item29.

Item 32. Enter the dollar amount of eachform of cash received. Show foreigncurrency amounts in U.S. dollarequivalent at a fair market rate ofexchange available to the public. Thesum of the amounts must equal item 29.For cashiers check, money order, bankdraft, or travelers check, provide thename of the issuer and the serial numberof each instrument. Names of all issuersand all serial numbers involved must beprovided. If necessary, provide thisinformation on additional sheets of paperand attach them to this form.

Item 33. Check the appropriate box(es)that describe the transaction. If thetransaction is not specified in boxes ai,check box j and briefly describe thetransaction (for example, car lease,boat lease, house lease, or aircraftrental). If the transaction relates to thereceipt of bail by a court clerk, checkbox i, Bail received by court clerks.This box is only for use by court clerks.If the transaction relates to cashreceived by a bail bondsman, check boxd,Business services provided.

Part IVItem 36. If you are a sole proprietorship,you must enter your SSN. If your

business also has an EIN, you mustprovide the EIN as well. All otherbusiness entities must enter an EIN.

Item 41. Fully describe the nature ofyour business, for example, attorney orjewelry dealer. Do not use general ornondescriptive terms such as businessor store.

Item 42. This form must be signed by anindividual who has been authorized todo so for the business that received thecash.

CommentsUse this section to comment on orclarify anything you may have enteredon any line in Parts I, II, III, and IV. Forexample, if you checked box b(Suspicious transaction) in line 1 abovePart I, you may want to explain why youthink that the cash transaction you arereporting on Form 8300 may besuspicious.

Privacy Act and Paperwork ReductionAct Notice. Except as otherwise noted,the information solicited on this form isrequired by the IRS and FinCEN in order

to carry out the laws and regulations ofthe United States. Trades or businessesand clerks of federal and state criminalcourts are requiredto provide theinformation to the IRS andFinCEN undersection 6050I and 31U.S.C. 5331,respectively. Section6109 and 31 U.S.C.5331 require thatyou provide youridentification number.The principalpurpose for collecting theinformation onthis form is to maintainreports orrecords which have a highdegree ofusefulness in criminal, tax, orregulatoryinvestigations or proceedings,or in theconduct of intelligence or

counter-intelligence activities, bydirectingthe federal governmentsattention tounusual or questionabletransactions.

You are not required to provideinformation as to whether the reportedtransaction is deemed suspicious.Failure to provide all other requestedinformation, or providing fraudulentinformation, may result in criminalprosecution and other penalties under26 U.S.C. and 31 U.S.C.

Generally, tax returns and returninformation are confidential, as stated insection 6103. However, section 6103allows or requires the IRS to disclose orgive the information requested on this

form to others as described in theInternal Revenue Code. For example, wemay disclose your tax information to theDepartment of Justice, to enforce the taxlaws, both civil and criminal, and tocities, states, the District of Columbia,and U.S. commonwealths andpossessions, to carry out their tax laws.We may disclose this information toother persons as necessary to obtain

information which we cannot get in anyother way. We may disclose thisinformation to federal, state, and localchild support agencies; and to otherfederal agencies for the purposes ofdetermining entitlement for benefits orthe eligibility for and the repayment ofloans. We may also provide the recordsto appropriate state, local, and foreigncriminal law enforcement and regulatorypersonnel in the performance of theirofficial duties. We may also disclose thisinformation to other countries under atax treaty, or to federal and stateagencies to enforce federal nontax

criminal laws and to combat terrorism. Inaddition, FinCEN may provide theinformation to those officials if they areconducting intelligence orcounter-intelligence activities to protectagainst international terrorism.

You are not required to provide theinformation requested on a form that issubject to the Paperwork Reduction Actunless the form displays a valid OMBcontrol number. Books or recordsrelating to a form or its instructions mustbe retained as long as their contentsmay become material in theadministration of any law under 26U.S.C. or 31 U.S.C.

The time needed to complete thisform will vary depending on individualcircumstances. The estimated averagetime is 21 minutes. If you havecomments concerning the accuracy ofthis time estimate or suggestions formaking this form simpler, we would behappy to hear from you. Email us [email protected]. Enter Form 8300 onthe subject line. Or you can write to theInternal Revenue Service, Tax ProductsCoordinating Committee,SE:W:CAR:MP:T:M:S, 1111 ConstitutionAve. NW, IR-6526, Washington, DC20224. Do not send Form 8300 to this

address. Instead, see Where to file,earlier.

IRS Publication Form 8300

Documents

Transcript of IRS Publication Form 8300