Form 8300 - Report Of Cash Payments Over 10,000 Dollars Received In A Trade Or Business Page 4
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5IRS Form 8300
4
FinCEN Form 8300
(Rev. 8-2014)
Page
(Rev. 8-2014)
Travel or entertainment activity. An
Penalties. You may be subject to
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.
pertains to a single trip or event if the
complete Form 8300 on time and you
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
Item 13. Fully describe the nature of the
report; for causing, or attempting to
contracts, or down payment plans. See
occupation, profession, or business (for
cause, a trade or business to file a
Publication 1544 for more information.
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
Recipient. The person receiving the
Item 14. You must verify the name and
requirements. These violations may also
cash. Each branch or other unit of a
address of the named individual(s).
be subject to criminal prosecution which,
person’s trade or business is considered
Verification must be made by
upon conviction, may result in
a separate recipient unless the branch
examination of a document normally
imprisonment of up to 5 years or fines of
receiving the cash (or a central office
accepted as a means of identification
up to $250,000 for individuals and
linking the branches), knows or has
when cashing checks (for example, a
$500,000 for corporations or both.
reason to know the identity of payers
driver’s license, passport, alien
Definitions
making cash payments to other
registration card, or other official
branches.
document). In item 14a, enter the type of
Cash. The term “cash” means the
Transaction. Includes the purchase of
document examined. In item 14b,
following.
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
Part II
reporting of the transaction under either
file a false or incomplete form.
section 6050I or 31 U.S.C. 5331.
Item 15. If the transaction is being
Specific Instructions
Note. Cash does not include a check
conducted on behalf of more than one
drawn on the payer’s own account, such
person (including husband and wife or
You must complete all parts. However,
as a personal check, regardless of the
parent and child), check the box and
you may skip Part II if the individual
amount.
complete Part II for any one of the
named in Part I is conducting the
Designated reporting transaction. A
persons. Provide the same information
transaction on his or her behalf only. For
retail sale (or the receipt of funds by a
for the other person(s) by completing
voluntary reporting of suspicious
broker or other intermediary in
Part II on page 2. If more than three
transactions, see Item 1, next.
connection with a retail sale) of a
persons are involved, provide the same
Item 1. If you are amending a report,
consumer durable, a collectible, or a
information in the comments section on
check box 1a. Complete the form in its
travel or entertainment activity.
page 2 of the form.
entirety (Parts I-IV) and include the
Retail sale. Any sale (whether or not
Items 16 through 19. If the person on
amended information. Do not attach a
the sale is for resale or for any other
whose behalf the transaction is being
copy of the original report.
purpose) made in the course of a trade
conducted is an individual, complete
To voluntarily report a suspicious
or business if that trade or business
items 16, 17, and 18. Enter his or her
transaction (see Suspicious transaction
principally consists of making sales to
TIN in item 19. If the individual is a sole
above), check box 1b. You may also
ultimate consumers.
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.
Part I
for at least 1 year, and that has a sales
Item 20. If a sole proprietor or
price of more than $10,000.
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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