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 Products
Recent Developments
None at this time.
Other Items You May Find Useful
About Publication 542, Corporations
About Publication 1544, Reporting Cash Payments of Over $10,000
Comment on Form 8300
Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.
CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.