Form 8300 - Report Of Cash Payments Over 10,000 Received In A Trade Or Business Page 4
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5IRS Form 8300
4
FinCEN Form 8300
(Rev. 7-2012)
Page
(Rev. 7-2012)
report. A minimum penalty of $25,000
Exceptions. A cashier’s check, money
Item 8. Enter eight numerals for the date
may be imposed if the failure is due to
order, bank draft, or traveler’s check is
of birth of the individual named. For
an intentional or willful disregard of the
not considered received in a designated
example, if the individual’s birth date is
cash reporting requirements.
reporting transaction if it constitutes the
July 6, 1960, enter 07 06 1960.
proceeds of a bank loan or if it is
Item 13. Fully describe the nature of the
Penalties may also be imposed for
received as a payment on certain
causing, or attempting to cause, a trade
occupation, profession, or business (for
promissory notes, installment sales
or business to fail to file a required
example, “plumber,” “attorney,” or
contracts, or down payment plans. See
report; for causing, or attempting to
“automobile dealer”). Do not use general
Publication 1544 for more information.
cause, a trade or business to file a
or nondescriptive terms such as
required report containing a material
Person. An individual, corporation,
“businessman” or “self-employed.”
partnership, trust, estate, association, or
omission or misstatement of fact; or for
Item 14. You must verify the name and
structuring, or attempting to structure,
company.
address of the named individual(s).
transactions to avoid the reporting
Recipient. The person receiving the
Verification must be made by
requirements. These violations may also
cash. Each branch or other unit of a
examination of a document normally
be subject to criminal prosecution which,
person’s trade or business is considered
accepted as a means of identification
upon conviction, may result in
a separate recipient unless the branch
when cashing checks (for example, a
imprisonment of up to 5 years or fines of
receiving the cash (or a central office
driver’s license, passport, alien
up to $250,000 for individuals and
linking the branches), knows or has
registration card, or other official
$500,000 for corporations or both.
reason to know the identity of payers
document). In item 14a, enter the type of
making cash payments to other
document examined. In item 14b,
Definitions
branches.
identify the issuer of the document. In
Cash. The term “cash” means the
item 14c, enter the document’s number.
Transaction. Includes the purchase of
following.
For example, if the individual has a Utah
property or services, the payment of
driver’s license, enter “driver’s license”
• U.S. and foreign coin and currency
debt, the exchange of cash for a
in item 14a, “Utah” in item 14b, and the
received in any transaction; or
negotiable instrument, and the receipt of
number appearing on the license in item
cash to be held in escrow or trust. A
• A cashier’s check, money order, bank
14c.
single transaction may not be broken
draft, or traveler’s check having a face
into multiple transactions to avoid
Note. You must complete all three items
amount of $10,000 or less that is
reporting.
(a, b, and c) in this line to make sure that
received in a designated reporting
Form 8300 will be processed correctly.
transaction (defined below), or that is
Suspicious transaction. A suspicious
received in any transaction in which the
transaction is a transaction in which it
Part II
recipient knows that the instrument is
appears that a person is attempting to
being used in an attempt to avoid the
cause Form 8300 not to be filed, or to
Item 15. If the transaction is being
reporting of the transaction under either
conducted on behalf of more than one
file a false or incomplete form.
section 6050I or 31 U.S.C. 5331.
person (including husband and wife or
Specific Instructions
parent and child), check the box and
Note. Cash does not include a check
complete Part II for any one of the
drawn on the payer’s own account, such
You must complete all parts. However,
persons. Provide the same information
as a personal check, regardless of the
you may skip Part II if the individual
for the other person(s) on the back of
amount.
named in Part I is conducting the
the form. If more than three persons are
Designated reporting transaction. A
transaction on his or her behalf only. For
involved, provide the same information
retail sale (or the receipt of funds by a
voluntary reporting of suspicious
on additional sheets of paper and attach
broker or other intermediary in
transactions, see Item 1 next.
them to this form.
connection with a retail sale) of a
Item 1. If you are amending a report,
Items 16 through 19. If the person on
consumer durable, a collectible, or a
check box 1a. Complete the form in its
whose behalf the transaction is being
travel or entertainment activity.
entirety (Parts I-IV) and include the
conducted is an individual, complete
Retail sale. Any sale (whether or not
amended information. Do not attach a
items 16, 17, and 18. Enter his or her
the sale is for resale or for any other
copy of the original report.
TIN in item 19. If the individual is a sole
purpose) made in the course of a trade
proprietor and has an employer
To voluntarily report a suspicious
or business if that trade or business
transaction (see Suspicious transaction
identification number (EIN), you must
principally consists of making sales to
above), check box 1b. You may also
enter both the SSN and EIN in item 19.
ultimate consumers.
If the person is an organization, put its
telephone your local IRS Criminal
Consumer durable. An item of tangible
Investigation Division or call the FinCEN
name as shown on required tax filings in
personal property of a type that, under
item 16 and its EIN in item 19.
Financial Institution Hotline at
ordinary usage, can reasonably be
1-866-556-3974.
Item 20. If a sole proprietor or
expected to remain useful for at least 1
organization named in items 16 through
Part I
year, and that has a sales price of more
18 is doing business under a name other
than $10,000.
Item 2. If two or more individuals
than that entered in item 16 (for
Collectible. Any work of art, rug,
conducted the transaction you are
example, a “trade” or “doing business
antique, metal, gem, stamp, coin, etc.
reporting, check the box and complete
as (DBA)” name), enter it here.
Part I for any one of the individuals.
Travel or entertainment activity. An
Item 27. If the person is not required to
Provide the same information for the
item of travel or entertainment that
furnish a TIN, complete this item. See
other individual(s) on the back of the
pertains to a single trip or event if the
Taxpayer identification number (TIN),
form. If more than three individuals are
combined sales price of the item and all
earlier. Enter a description of the type of
involved, provide the same information
other items relating to the same trip or
official document issued to that person
on additional sheets of paper and attach
event that are sold in the same
in item 27a (for example, a “passport”),
them to this form.
transaction (or related transactions)
the country that issued the document in
exceeds $10,000.
Item 6. Enter the taxpayer identification
item 27b, and the document’s number in
number (TIN) of the individual named.
item 27c.
See Taxpayer identification number (TIN),
earlier, for more information.
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