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.
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About Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business
Comment on Publication 1544
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