If, in a 12-month period, you receive more than $10,000 in cash from one buyer as a result of a transaction in your trade or business, you must report it to the Internal Revenue Service (IRS) and the Financial Crimes Enforcement Network (FinCEN) on Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business.
This publication explains why, when, and where to report these cash payments. It also discusses the substantial penalties for not reporting them.
Current Products
Recent Developments
None available at this time.
Other Items You May Find Useful
All Revisions for Publication 1544
Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business
Formulario 8300-SP, Informe de Pagos en Efectivo en Exceso de $10,000 Recibidos en una Ocupación o Negocio
Publicación 1544 (SP), Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio)
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