About Publication 1544, Reporting Cash Payments of Over $10,000

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.

Publication 1544 explains why, when, and where to report these cash payments. It also discusses the substantial penalties for not reporting them.


Current Revision

Publication 1544 (PDF | HTML | eBook)


Recent Developments

None at this time.


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All Revisions for Publication 1544

About Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business

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