Each person engaged in a trade or business who, in the course of that trade or business, receives more than $10,000 in cash in one transaction or in two or more related transactions, must file this form. Current Revision Form 8300PDF Recent Developments None at this time. Other Items You May Find Useful All Form 8300 Revisions Pay Your Federal Taxes with Cash Other Current Products Related Items About Publication 1544, Reporting Cash Payments of Over $10,000 About Publication 542, Corporations