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 8300 PDF Recent Developments Taxpayer Relief for Certain Tax-Related Deadlines Due To Coronavirus Pandemic -- 14-APR-2020 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