Form 8300 is how a trade or business reports receiving more than $10,000 in cash, in one transaction or in related ones. It's a joint IRS and FinCEN report that helps trace money tied to tax evasion and other crimes, and it's due within 15 days. Enter the payment and the parties, check the deadline, and preview a completed form you can file. It isn't a tax you owe; it's a report you're required to make.
Start with the cash you received, the date, and whether it came in one payment or several related ones. That's what the form is built around.
Paid by
Individual▾
On behalf of
ABC Motors LLC▾
ID verified
DocumentDriver's license
Taxpayer ID
TINOn file
2
Identify the parties
Record who handed over the cash and who it was really for, then verify the payer's identity and taxpayer ID number. The form asks for both.
Form
Form 8300▾
File by
DeadlineMar 17, 2026
Method
FinCENPaper
Copy kept
Records5 years
3
Preview and file
Review the finished Form 8300, then e-file it through FinCEN's BSA system or mail the paper form to the IRS, all within 15 days of receiving the cash.
Why use this
What the Form 8300 generator handles
The whole report, on current rules, with the cash test and the deadline worked out for you.
Built on current rules
It reflects the mandatory e-file rule for businesses filing 10 or more information returns, and the current definition of cash, so you're not working off outdated guidance.
All four parts covered
The individual who paid, the person it was for, the description and method of payment, and your business details are each handled, from the top boxes to the signature.
File-or-not checker
Test the $10,000 cash rule and count the 15-day deadline before you commit, so you know whether this payment even needs a Form 8300.
Preview before you file
Nothing gets sent anywhere. You review the filled form first, then e-file with FinCEN or mail the paper form to the IRS yourself.
Plain-English guidance
Each part explains what it's for in everyday terms, so you can tell who goes in Part I from who goes in Part II without wading through the code.
Free and private
There's no charge to build and preview your form, and your figures stay with you. It's a tool to help you report accurately, not legal or tax advice.
The form
Form 8300, part by part
Tap a region to see what it asks for and the trap to avoid. Use the arrow keys to move between them.
Form 8300IRS/FinCEN
TopAmend and suspicious boxes
The two check boxes above Part I handle special cases. Check 1a to amend a report you already filed, then complete the whole form again with the corrected details. Check 1b to flag a suspicious transaction, which you can do even when the amount is $10,000 or less. Form 8300 is a joint IRS and FinCEN report, so both agencies receive what you file.
WatchDon't tell the customer you flagged it. The statement you send later must not reveal that you marked the transaction suspicious.
Part IWho the cash came from
Part I identifies the individual who physically handed over the cash. You collect their name, address, taxpayer identification number, date of birth, and occupation, and you verify their identity from a document like a driver's license or passport. Item 14 records the document type, the issuer, and the number.
WatchA vague occupation gets rejected. "Attorney" or "auto dealer" works; "businessperson" or "self-employed" doesn't.
Part IIOn whose behalf it was done
Part II is for the person the transaction was really for, when that isn't the individual in Part I. If someone pays cash on behalf of a company, a spouse, or a child, that party goes here with their name, taxpayer ID, and any doing-business-as name. You can skip Part II when the person in Part I is acting for themselves.
WatchAgents still get reported. A courier or employee paying for a business means Part I is the courier and Part II is the business.
Part IIIHow much and when
Items 28 through 31 describe the payment itself: the date you received the cash, the total cash received, a box to check if it arrived in more than one payment, and the total price of the item or service if that's different from the cash. This is the core of what you're reporting.
WatchThe date starts your 15-day clock. For installments, use the date the running total first passed $10,000 within a 12-month window.
Part IIIWhat form the cash took
Item 32 breaks the total into the kinds of cash you received: US currency, foreign currency shown in US dollars, and any cashier's checks, money orders, bank drafts, or traveler's checks, with the issuer's name and each instrument's serial number. The pieces have to add up to the total in item 29.
WatchPersonal checks and wire transfers aren't cash and don't belong here. Only currency and those specific instruments count.
Part IIIWhat kind of transaction
Item 33 has boxes a through j for the type of transaction, such as a goods sale, a service, a debt payment, or a property rental. Pick up to three; if none fit, check box j and describe it. Box i is only for court clerks reporting bail, and box d covers bail bondsmen.
WatchEscrow and debt payments count too. Cash received to hold in escrow, or as payment on a debt, is still a reportable transaction.
Part IVThe business that received it
Part IV is your business: the legal name, address, and employer identification number, or your Social Security number if you're a sole proprietor. You also describe the nature of the business and sign as someone authorized to sign for it. This is the recipient side of the report.
WatchBe specific about your business too. "Jewelry dealer" or "attorney," not "store" or "business," the same rule as the payer's occupation.
CommentsThe comments box
The Comments section, up to 720 characters, is where you clarify anything on the form. You write "LATE" here on a late electronic filing, note "RELATED PARTY TRANSACTION" when you and the payer are related, explain why a taxpayer ID is missing, or describe what made a flagged transaction look suspicious.
WatchSome notes are required, not optional. A late e-filed form needs "LATE" in this box; paper filers write it across the top of page 1 instead.
Tap a part above to read about it.
What it is
What Form 8300 does
In plain terms
Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, is a joint IRS and FinCEN report. Any person in a trade or business who receives more than $10,000 in cash, in one transaction or in two or more related transactions, has to file it. It isn't a tax you pay; it's an information report that helps the government trace money tied to tax evasion, drug trafficking, and other crimes. The authority is Internal Revenue Code section 6050I and 31 U.S.C. 5331, both part of the Bank Secrecy Act.
The cash test
What counts as cash, and what doesn't
The word cash means more than paper money here, but it leaves out a lot of common payment types. This is where most filing questions start.
Payment form
Counts as cash?
Notes
Coin and currency (US or foreign)
Yes
In any transaction over $10,000
Cashier's check, money order, bank draft, traveler's check (face $10,000 or less)
Sometimes
Only in a designated retail sale, or when used to dodge reporting
Personal or business check on the payer's own account
No
Never cash, at any amount
Wire transfer, ACH, or EFT
No
Not cash for Form 8300
Cashier's check or money order over $10,000 face
No
The bank files a Currency Transaction Report instead
Credit or debit card payment
No
Not cash
Swipe sideways for the full table →
A designated retail sale means a sale of a consumer durable, a collectible, or a travel or entertainment activity. The IRS also treats digital assets like cryptocurrency as outside the cash definition for now. IRS Publication 1544 has the full detail.
Check it
Do you have to file, and by when?
Enter what you received and the date you got it. This checks the $10,000 cash rule and counts the 15-day clock. It's a quick check, not tax advice.
The rule is more than $10,000, so exactly $10,000 doesn't trigger it. A quick check, not tax advice.
Your Form 8300 check
Must you file?Yes, file Form 8300
More than $10,000 in currency is reportable cash.
File with FinCEN or the IRS byMarch 17, 2026
Give the payer a written statement byJanuary 31, 2027
The 15-day clock runs from the date you received the cash; if it lands on a weekend or holiday, the next business day applies. Related payments within 12 months are added together. Confirm with the IRS or a tax pro.
What to know
What changed
Recent changes and what to watch
A few things have shifted lately, and some carry real penalties. Confirm current details before you file.
E-file is now mandatory
Since January 1, 2024, if you file 10 or more information returns of any kind in a year, like W-2s and 1099s, you must e-file Form 8300 through FinCEN's BSA system. Paper isn't an option for those filers, and a form filed on paper when e-file was required counts as late.
Crypto isn't reported yet
The IRS has said businesses don't currently have to report digital assets like cryptocurrency on Form 8300 until it issues regulations. Cash still means currency and certain monetary instruments, not digital assets, for now. Check the current status before you rely on it.
Penalties are being enforced
Willful failure to file carries a minimum $25,000 penalty and possible criminal charges, and recent Tax Court cases have upheld six-figure penalties against businesses that missed forms. Filing on time is far cheaper than the alternative.
Avoid these
Common Form 8300 mistakes
The errors that most often trip up a business taking large cash payments, and how to steer clear.
Misreading the threshold
Exactly $10,000 isn't reportable; it has to be more. But related payments within a 12-month period are added together, so several smaller cash payments can still cross the line.
Counting checks or wires as cash
Personal checks and wire transfers aren't cash for Form 8300, no matter the amount. Only currency, and certain cashier's checks or money orders in retail sales, count.
Missing the 15-day window
The deadline is 15 days from the date you received the cash, not month-end or tax season. For installments, it's 15 days from when the total first tops $10,000.
Skipping the customer statement
Filing the form isn't the end. You owe each person named on it a written statement by January 31 of the next year, and it's a separate penalty if you don't.
Paper-filing when you must e-file
If you file 10 or more information returns a year, Form 8300 has to go through FinCEN's BSA system. A paper form filed instead is treated as late.
Breaking up a payment
Splitting a transaction into smaller amounts to stay under $10,000 is structuring, and it's a crime for the business and sometimes the customer. Report the real total instead.
Step by step
How to file Form 8300
Four moves take you from a large cash payment to a filed report and a clear record.
1
Confirm it's reportable
Check that you received more than $10,000 in cash, as the form defines cash, in one transaction or in related transactions within a 12-month period.
Check
2
Gather the details
Collect the payer's name, address, taxpayer ID, date of birth, and occupation, verify their ID, and note anyone the transaction was conducted for.
Gather
3
File within 15 days
E-file through FinCEN's BSA E-Filing System, required if you file 10 or more other information returns, or mail the paper form to the IRS in Detroit.
File
4
Notify and keep records
Send each named person a written statement by January 31 of the next year, and keep your copy of the form for five years from the date you file.
Follow up
Filing
How and when to file Form 8300
Unlike most tax forms, Form 8300 runs on its own 15-day clock from the date you receive the cash.
1
File within 15 days
Form 8300 is due by the 15th day after you receive the cash. If that day is a weekend or legal holiday, you file on the next business day.
2
Choose e-file or paper
E-file free through FinCEN's BSA E-Filing System. If you aren't required to e-file, you can mail a paper form to the IRS, Detroit Federal Building, P.O. Box 32621, Detroit, MI 48232.
3
Send the customer statement
By January 31 of the year after the transaction, give each person named on a required form a written statement showing your contact details and the total you reported.
4
Keep a copy for five years
Save a copy of every Form 8300 for five years from the date you file. A filing confirmation on its own doesn't meet the recordkeeping rule.
Need a different tax form?
Form 8300 is a business cash-reporting form. If you're filing 1099s or W-2s that push you over the e-file threshold, or you need another form, start here.
The things businesses ask most about reporting large cash payments.
Any person engaged in a trade or business who receives more than $10,000 in cash in one transaction, or in two or more related transactions, must file Form 8300. A person here means an individual, corporation, partnership, trust, estate, association, or company. It's common for auto dealers, real estate professionals, attorneys, jewelers, and contractors, but it can apply to any business that takes large cash payments.
It's more than $10,000. A payment of exactly $10,000 doesn't trigger the form; the total has to be over that amount. But related payments within a 12-month period are added together, so several smaller cash payments toward the same transaction can push the running total over $10,000 and make it reportable.
Cash means US and foreign coin and currency received in any transaction. It also includes a cashier's check, money order, bank draft, or traveler's check with a face amount of $10,000 or less, but only when it's received in a designated retail sale of a consumer durable, a collectible, or a travel or entertainment activity, or when you know it's being used to avoid the reporting rules.
No. A check drawn on the payer's own account, like a personal or business check, isn't cash for Form 8300 at any amount. Wire transfers, ACH payments, and credit or debit card charges aren't cash either. A cashier's check or money order with a face amount over $10,000 also isn't cash here; in that case the bank files a Currency Transaction Report instead.
You must file within 15 days after the date you receive the cash. If the 15th day falls on a Saturday, Sunday, or legal holiday, you file on the next business day. When you receive the money in installments, the 15-day clock starts on the date the running total first goes over $10,000 within a 12-month period.
You must e-file Form 8300 if you're required to e-file other information returns, which happens when you file 10 or more information returns of any type, such as W-2s and 1099s, in aggregate during the year. The number of Forms 8300 doesn't count toward the 10. If you file fewer than 10 other information returns, e-filing is optional and you may file on paper.
Any transactions between the same payer, or their agent, and your business within a 24-hour period are related. Transactions more than 24 hours apart are also related if you know, or have reason to know, that each one is part of a connected series. This is why installment payments and a set of connected purchases have to be added together against the $10,000 threshold.
You add up related payments. When the total cash you receive for a single transaction or related transactions goes over $10,000 within any 12-month period, you report it within 15 days of the payment that crossed the line. If more related payments come in later, you may have to file again once the new total tops another $10,000 within a new 12-month window.
Yes. You must give each person named on a required Form 8300 a written statement by January 31 of the year after you received the cash. The statement shows your business name, address, and contact, the total amount you reported, and that the information went to the IRS. Don't send it for a voluntary suspicious-transaction filing, and never indicate on it that you flagged the transaction as suspicious.
Penalties apply if you fail to file a correct, complete form on time, or fail to send the customer statement, unless you can show reasonable cause. A minimum penalty of $25,000 applies when the failure is due to intentional disregard. Causing a business to skip a report, or structuring payments to dodge the rules, can bring criminal charges, with up to five years in prison and fines up to $250,000 for individuals or $500,000 for corporations.
Yes. Splitting a transaction into smaller cash amounts so no single payment tops $10,000 is called structuring, and it's a federal crime. It applies to the business and can apply to the customer too. A single transaction may not be broken into multiple transactions to avoid the reporting requirement; you report the true total instead.
Not right now. The IRS has said businesses don't currently have to report digital assets like cryptocurrency on Form 8300 until it issues regulations to implement that requirement. For now, cash means currency and certain monetary instruments, not digital assets. This is an area that can change, so confirm the current status before you rely on it.
Keep a copy of each Form 8300 for five years from the date you file it. When you e-file, save a copy of the completed form before you submit, because the filing confirmation on its own doesn't meet the recordkeeping rule. It helps to store the confirmation number together with your saved copy.
Yes. You can file Form 8300 voluntarily for any suspicious transaction, even when the amount is $10,000 or less, by checking the suspicious-transaction box and explaining what looked suspicious in the Comments section. For a voluntary suspicious filing you don't send the customer a statement, and you should report any imminent threat to law enforcement.
No. The generator helps you fill out and produce a completed Form 8300 that you can review, then you file it yourself, either by e-filing through FinCEN's BSA E-Filing System or by mailing the paper form to the IRS. It doesn't transmit anything to the IRS or FinCEN, it isn't a substitute for legal or tax advice, and reporting obligations carry real penalties, so check the details or consult a professional.
Official references
Straight from the IRS and FinCEN
The rules, definitions, and deadlines on this page come from the official sources below. Verify anything at the source before you file.
This page is educational and doesn't provide legal, tax, or financial advice, and isn't affiliated with the IRS or FinCEN. Reporting rules, thresholds, and deadlines change, and your obligation depends on your facts, so confirm current requirements against the official pages above or a qualified professional before filing. Every Form 8300 should report cash your business actually received.
Support
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Whether it's who goes in Part I, whether a payment even counts as cash, or how to e-file with FinCEN, you can reach a person any hour.
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Build your Form 8300 and file on time
Enter the payment and the parties, check the 15-day deadline, and preview a completed form. Review it, download, and file with FinCEN or the IRS yourself.
