3.11.250 Form 8300 Processing

Manual Transmittal

December 01, 2020

Purpose

(1) This transmits new IRM 3.11.250, Returns and Documents Analysis, Form 8300 Processing

Material Changes

(1) All information and procedures within this Internal Revenue Manual (IRM) are new. The purpose of this Internal Revenue Manual (IRM) is to provide instructions for processing of Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business by Receipt & Control Operations (Batching/BBTS) & Data Conversion Operations ((Kansas City Service Center (KCSC) only)

Effect on Other Documents

None

Audience

Wage and Investment, Submission Processing, Receipt & Control Operations (Batching/BBTS) & Data Conversion Operations ((Kansas City Service Center (KCSC) only)

Effective Date

(01-01-2021)

James L. Fish
Director, Submission Processing
Wage and Investment Division

Program Scope and Objectives

  1. Purpose: The purpose of this Internal Revenue Manual (IRM) section is to provide instructions for processing of Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business by Receipt & Control Operations (Batching/BBTS) & Data Conversion Operations ((Kansas City Service Center (KCSC) only)

  2. Audience: The audience for this IRM includes:

    • Receipt & Control Operations Batching Clerks

    • Data Conversion Operations Data Entry Operators

  3. Policy Owner: The policy owner for this IRM is Director, Submission Processing.

  4. Program Owner: Paper Processing Branch, Business Master File (BMF) Section.

  5. Primary Stakeholders: The primary stakeholders for this IRM Small Business/Self-Employed (SBSE)

  6. Program Goals: Data Conversion Operations Data Entry Operators to electronically file Form 8300 into the Financial Crimes Enforcement Network (FinCEN) using Bank Security Act (BSA) E-Filing System.

Background

  1. The purpose of Receipt & Control Operations Batching Clerks is to batch received Form 8300 for BSA E-filing by Data Conversion Operations Data Entry Operators.

  2. The purpose of Data Conversion Operations Data Entry Operators is to:

    • Review Form 8300 for conditions that can cause the form to be rejected from being E-filed.

    • BSA E-file Form 8300 which do not meet E-filing rejection conditions.

  3. This Internal Revenue Manual (IRM) is the main source of information for receiving, batching, E-filing and trans shipping received Form 8300 back to Small Business/Self Employed Examination Operations Specialty Examination BSA Examination function.

  4. The Form 8300 is BSA E-filed at Kansas City Submission Processing Center (KCSPC).

Authority

  1. Section 6050I (26 United States Code (U.S.C.) 6050I) and 31 U.S.C. 5331 require that certain information be reported to the Internal Revenue Service and the Financial Crimes Enforcement Network (FinCEN). This information must be reported on IRS/FinCEN Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business.

Responsibilities

  1. The Director for Kansas City Submission Processing Center (KCSPC) is responsible for monitoring operational performance for their Submission Processing Center.

  2. The Operations Managers for KCSPC is responsible for monitoring operational performance for their operation.

  3. The Department Managers for KCSPC is responsible for monitoring Team Units performance within their department.

  4. The team manager/lead is responsible for performance monitoring and ensuring employees have the tools to perform their duties.

  5. The team employees are responsible to follow the instructions contained in this IRM and maintain updated IRM procedures.

Program Management and Review

  1. System control reports: Financial Crimes Enforcement Network (FinCEN) publishes the SAR Activity Review – Trends, Tips & Issues periodically as a product of close collaboration between FinCEN's regulatory, law enforcement and industry partners. It is intended to provide meaningful information about the preparation, use, and value of Suspicious Activity Reports (SARs) filed by financial institutions.

  2. Program Effectiveness:

    • BSA E-Filing Supervisory Users have the option of tracking filing statuses. Either by viewing the status of their own submissions or viewing the status of submissions from all of their organization’s users. It is important to note that status tracking does not allow any individual, Supervisory User or otherwise, to view the contents of a filing, only the status of that filing within BSA E-Filing.

    • The BSA E-Filing System retains administrative data. Acknowledgement Data is retained 30 days after being opened or 60 days after being posted, whichever comes first. Alert Data is retained for 30 days after posting. Track Status Data is retained for 5 Years (1825 days) after achieving "Accepted" or "Rejected" status.

  3. Annual Review is performed by Federal Managers Financial Integrity Act (FMFIA) to ensure accuracy and promote consistent tax administration.

Program Controls

  1. Internal Systems that Output FinCEN and BSA E-Filing Compliant Data: Is a internal. CTR system that is part of their overall customer account and transaction processing system(s). Their system automatically routes CTR data to the Compliance Department, where staff can review the CTRs online and approve them for submission. Once approved, the internal system outputs all CTRs to a batch file that is already in the format required by FinCEN and BSA E-Filing. The batch file is submitted to BSA E-Filing once every 15 days, and acknowledgements are routed back to the submitter.

Terms/Definitions/Acronyms

  1. The following table contains a list of words which require interpretations:

    Word Definition Example of using a word that is open to interpretation. (This column is for illustration purposes only)
    JD Julian Date Each box will be notated on handle grip side with the JD.
    DCN Document Control Number Each document within the batch will be in sequential order according to DCN.
    Data Present Any entry other than zero or blank. If box 1 has data present, enter data as provided.
    Fair Provide accurate and professional service to all persons without regard to personal bias. Treat the customer in a fair manner when working with FOIA requests.
    Usually Provide the exceptions when something is not required or what would create the unusual circumstance. Pay adjustments will be accomplished within a reasonable amount of time, usually within two (2) pay periods.
    Timely Provide the time frame to consider what is or is not timely. Process all IMF adjustments in a timely fashion.
    Data Present Any entry other than zero or blank. For example: If box 1 has data present, enter data as provided.
    UPS United Postal Service Forms 8300 should be shipped back by United Parcel Service (UPS).

Related Resources

  1. Additional job aides, electronic tools, or websites needed to complete the work are listed below:

    Desktop Computer Terminal Web browser: Access
    • Intel Pentium III or greater processor, at least 1GB RAM,

    • 200 MB of free disk space

    • and Windows XP Professional with Service Pack 2 or 3, Windows 7 Service Pack 1 or later, Windows 8, Apple OS X Version 10.9.2

    • 128-bit encryption. The encryption level of Internet Explorer browsers may be checked by clicking Help > About Internet Explorer. Review "Cipher Strength" for bit encryption level.

    • Internet Explorer 8.0 or higher, Fire Fox 19.0.2 or higher, Chrome 25 or higher, Safari v7.0.2,

    • Firewall must permit access through port 443 for the Secure Sockets Layer (SSL) protocol. (SSLv3 is used to encrypt all data submitted to BSA E-Filing).

    • Adobe 9.5 or Higher (X or X.I).

    • Servicewide Electronic Research Program (SERP)

    • BSA E-Filing System

    • Outlook E-mail Access

General Instructions

  1. In June 2017, W&I, Customer Account Services, SP, and SB/SE, Examination, Specialty Examination - BSA (BSA-CTR), entered into Service Level Agreement (SLA) concerning the receipt of Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business and transcription into the Financial Crimes Enforcement Network (FinCen), maintained by the U.S. Treasury.

  2. Form 8300 is required to be completed for transactions where cash in excess of $10,000 is received by a trade or business. Form 8300 information may be entered directly into the FinCEN system.

  3. W&I SP Responsibilities:

    1. Receive, log, and acknowledge weekly batch receipts of Form 8300 to BSA.

    2. Transcribe Form 8300 data into the FinCen system.

    3. All form entries should be keyed.

    4. If a document with missing critical fields is received, the document needs to be pulled and returned to CTR operations in the first shipping box upon completion of the entire Julian Date (JD).

    5. The Data Transcriber (Keyer) is required to validate, sign, save, and submit the Form 8300 document.

    6. Forms 8300 should be shipped back by United Parcel Service (UPS) to BSA-CTR operations in the original boxes they were received in, One Form 1725 should be prepared to transmit all documents being returned for the JD received. The documents should be placed in box one upon completion of data entry. The boxed Form 8300 documents should be shipped to::

      Internal Revenue Service
      Detroit Federal Building
      CTR Operations, 4th Floor
      985 Michigan Avenue
      Detroit, MI 48226

  4. Any and all procedure changes, additions, or deviations must be formally approved through the mutual parties Management and Program Staffs and the SLA revised to reflect those changes before implementation.

  5. Procedures for batching and BSA E-file input of Form 8300:

    • See IRM 3.11.250.10, Receipt & Control (Batching Form 8300)

    • See IRM 3.11.250.11, Data Conversion - BSA E-file Input Form 8300

Receipt & Control (Batching Form 8300)

  1. This section contains Receipt & Control Batching procedures for received Form 8300 inventory for data input.

Function and Program Codes (Form 8300)

  1. The valid function and program codes to report time worked on Form 8300 Program are::

    Function Program Description
    110 04040 Mail Handling
    180 04040 Batching & Un-batching
    790 04040 Clerical support of operations activities (receiving, releasing work, sorting and distributing cases, preparing reports, maintaining files, photocopy work, delivering work, and any other activities directly related to the support of 8300).

Receipts - Form 8300

  1. Receipt & Control will receive weekly boxed inventory from IRS CTR Operations in Detroit Michigan via United Parcel Service (UPS). Each box shipped will have UPS tracking label affixed to the outside of the box.

  2. Each box will be notated on handle grip side with:

    • Julian Date (JD)

    • Volume

    • Starting and ending last 5 numbers of the 12-digit Document Control Number (DCN)

    • Box number out of how many boxes shipped

  3. Each batch in the box will contain sub batches of 25 documents and each document within the batch will be in sequential order according to DCN.

  4. The sub-batches will need to be batched onto batch trucks and delivered to Data Conversion Operations function responsible for data input of Form 8300 into the BSA E-file System. See IRM 3.11.250.10.3, Batching - Form 8300.

Batching - Form 8300

  1. A 31 slot cart should be used to batch Form 8300 sub-batches. The cart will hold 93 batches (2,325 documents).

  2. Each slot should only contain 3 sub-batches

  3. Sub-batches should be placed in the slots in sequential order according to the 12 digit Document Control Number (DCN):

    • Each Sub-batch should be placed in a sleeve folder.

    • Notate on front of sleeve folder, cart slot number, alpha character A, B, or C of sub-batch, program and batch number from Batch Transmittal Form 9382.

  4. The each batch cart needs to be labeled with a cover sheet containing the following information:

    • F8300

    • Julian Date

    • Tax Year (TY)

    • Volume

    • Document Control Number (DCN)

  5. Place behind the Batching Cart Cover Sheet for each cart:

    • Batch Transmittal Form 9382 for the DCN documents on the cart.

    • 8300 Batch Transmittal for the DCN documents on the cart.

BBTS

  1. The BBTS operator will enter into BBTS:

    • Program

    • Batch

    • ID

    • DLN Reference specifically used for Form 8300 program.

    • N/R W/R

    • Received Date

    • Cycle

    • RTNG

    • Volume

  2. After the program information has been entered to BBTS, the batch carts should be delivered directly to Data Conversion Operations unit responsible for BSA E-file input of Form 8300.

Return of Completed Form 8300

  1. The Form 8300 Input Unit will release the completed JD after 2 days from when input completion is done. The Batching Function will be notified of the release.

  2. The completed carts will have a cover sheet indicating the truck has been completed, verified and moved to 880.

  3. Once the completed trucks have been retrieved the batched form 8300’s will need to repackaged the same way they were received and in original box received:

    • Place all pulled documents from batch cart slot 1 and transmittal for the sub batches that were received in original box.

    • once packaged ship to:

      Internal Revenue Service
      Detroit Federal Building
      CTR Operations, 4th Floor
      985 Michigan Avenue
      Detroit, MI 48226

Data Conversion Operations - BSA E-file Input Form 8300

  1. This section contains information and procedures for Data Conversion Operations (DCO) unit responsible for the input of Form 8300 into the BSA E-file System.:

Function and Program Codes (Form 8300)

  1. The valid function and program codes to report time worked on Form 8300 Program are::

    Function Program Description
    230 04040 Batching & Un-batching
    790 04040 Clerical support of operations activities (receiving, releasing work, sorting and distributing cases, preparing reports, maintaining files, photocopy work, delivering work, and any other activities directly related to the support of 8300).

Desktop, Web Browser, and Application Access Requirements.

  1. Desktop - Employees desktops software application should consist of the following in order to be able to complete and BSA E-file Form 8300

    • Intel Pentium III or greater processor, at least 1 GB RAM,

    • 200 MB of free disk space

    • and Windows XP Professional with Service Pack 2 or 3, Windows 7 Service Pack 1 or later, Windows 8, Apple OS X Version 10.9.2

    • Adobe 9.5 or Higher (X or X.I)

  2. Web browser:

    • Internet Explorer 8.0 or higher, Fire Fox 19.0.2 or higher, Chrome 25 or higher, Safari v7.0.2,

    • 128-bit encryption. The encryption level of Internet Explorer browsers may be checked by clicking Help > About Internet Explorer. Review "Cipher Strength" for bit encryption level.

    • Firewall must permit access through port 443 for the Secure Sockets Layer (SSL) protocol. (SSLv3 is used to encrypt all data submitted to BSA E-Filing).

  3. Outlook E-mail Access - Employees performing imputing and submission of Form 8300 require Outlook E-mail access in order to self register and obtain access to BSA E-Filing system.

  4. Access to BSA E-Filing System - Once E-mail is established employees will be able to self register for access to BSA E-filing System.

  5. Servicewide Electronic Research Program (SERP).

Manager Responsibility for Employee System Access

  1. This section contains information or action required by manager to obtain employee access to system applications to assist with the input of Form 8300.

  2. E-mail - A 5081 should be submitted for each employee to obtain E-mail access.

  3. Once E-mail access has been established a FinCEN Access Request List should be completed and submitted to Submission Processing Paper Processing Branch BMF analyst providing oversight of the Form 8300 Input Program.

BSA E-Filing System Access

  1. Once the FinCEN Access Request List has been submitted the employee(s) will be added as new general user(s).

  2. The new user will immediately receive a registration E-mail containing:

    • User ID.

    • Login Instructions.

    • confirmation link to allow the general user to complete the registration and account set up.

  3. The new user must click confirmation link within 5 calendar days to complete the registration before link is disabled.

  4. If the user is unable to click link within 5 calendar days, the link can be resent by contacting the Submission Processing Paper Processing Branch BMF analyst providing oversight of the Form 8300 Input Program.

  5. Once the registration is complete the user will be assigned system user roles giving them the ability to input and BSA E-file Form 8300.

Log In to BSA E-filling System

  1. This section contains procedures for inputting and BSA E-file Submission of paper filed Form 8300.

  2. See https://bsaefiling1.fincen.treas.gov/PublicAccess and do the following to access BSA E-filling system:

    • Read the statement on restricted usage.

    • Click on AGREE AND CONTINUE.

    • On the next screen enter "User Name" ( E-mail address), "Password" , and click on "Sign In" .

    • In the left screen margin menu "File FinCen Reports" select "Form 8300" .

    • On the "Open an Existing Form" dialog box click on "Open a New Form" to display a blank Form 8300 used to input or transfer the data from paper filed Form 8300. See IRM 3.11.250.11.6, Input & BSA E-file Submission Procedures - Form 8300 (Paper Filed), for the next input action to take.

Input & BSA E-file Submission Procedures - Form 8300 (Paper Filed)

  1. This section contains procedures for inputting and BSA E-file Submission of paper filed Form 8300.

BSA E-Filing Form 8300 Cash Payments Report Header
  1. Input the required Form 8300 Report Header data as follows

    For... Enter...
    Filling Name The 12 digit green DCN number as a 14 digit number by including "50" to the end of DCN number.

    Example:

    If the green DCN is 201909000501 , then enter as 20190900050150. The "50" represents the code for Form 8300.

    Submission Type Default will always be "New" .

    Note:

    If Box 1a, (Amends prior report) is checked, then select Amendment from the drop down menu. This is the only instance the submission type will be other than new.

    Document Control Number Enter the 14 digit Filling Name number only if Form 8300 Box 1a (Amended box) is checked.

Critical Input Data
  1. Prior to inputting data from Form 8300, review the form for missing critical input line data and take the following action provided:

    Note:

    If any critical data entry or money amount entry (critical and noncritical entry) has white-out, pull the document.

    If data are missing for ... Then...
    Box 3, Pull document.
    Box 6, Pull document only if Box 14 data are not present.
    Box 14 (a, b & c) Pull document only if Box 6 data are not present.
    Box 19, Pull document only if Box 27 data are not present.
    Box 27 (a, b, & c) Pull document only if Box 9 data are not present.
    Box 28, Pull document if data are not present, illegible, or contains multiple dates.
    Box 29, Pull document if data are not present or illegible.
    Box 32 (a - f), Pull document if data for all Boxes 32a - 32f is not present.
    Box 35, Pull document.
    Box 36, Pull document when both Employer Identification and Social Security Number are not present.

  2. All pulled documents should be placed in the sub-batch sleeve on top of the completed BSA E-filed sub-batch they were pulled from. This is done for the purpose of gathering all pulled documents to return to CTR Operations for additional action.

  3. Once it has been determined Form 8300 is eligible for input (not pulled due to missing critical input data):

    Note:

    At times there maybe a Form 8300-SP (Spanish version) to be input. The form is formatted identical to the English version input the data as provided in the numbered boxes as if you would input the English form. The procedures below would also apply to Form 8300-SP version.

    • See IRM 3.11.250.11.6.3, Attorney Client Privileges, 5th Amendment Rights, & Delinquent Documents Secured by Exam (Workaround)

    • See IRM 3.11.250.11.6.4, Box 1a & 1b Check Boxes, Form 8300 - Amends Prior Report / Suspicious transaction.

    • See IRM 3.11.250.11.6.5, Box 2 - 14b, Part 1 - Identity of Individual From Whom the Cash Was Received.

    • See IRM 3.11.250.11.6.6, Box 15 - 27c, Part II - Person on Whose Behalf This Transaction Was Conducted.

    • See IRM 3.11.250.11.6.7, Box 28 - 34, Part III - Description of Transaction and Method of Payment.

    • See IRM 3.11.250.11.6.8, Box 35 - 45, Part IV - Business That Received Cash.

    • See IRM 3.11.250.11.6.9, Submission to FinCen.

    • See IRM 3.11.250.11.6.10, Control Batch Label (Form 9532).

    • See IRM 3.11.250.11.6.11, Sub Batch Monitoring Report.

Attorney Client Privileges, 5th Amendment Rights, & Delinquent Documents Secured by Exam (Workaround)
  1. The instructions in this section are to usef for document identified as:

    • Attorney Client Privileges,

    • 5th Amendment Rights, and

    • Delinquent Documents Secured by Exam

    Box Item... Action to take,
    Box 3,
    1. Box 3 is blank enter "Not Provided" .

    2. In Box 3 enter "Not provided" when data provided in box is:

      • Foreign

      • Refused

      • unknown

      • see attachment or other types of statements

    :
    Boxes 7 - 13,
    1. If blank skip entry.

    2. If data are present, then enter data as provided.

    Boxes 14a - 14c,
    1. Box 14a is blank and box 14b and 14c has data, enter "Other" in box 14a.

    2. Box 14b data not present, select "Unknown (XX)" from the drop down menu.

    3. Box 14c data not present, enter "Not provided" .

      Note:

      There maybe a statement written with See Comments in boxes 14a - 14c. The data entry operator will follow instructions.

    Boxes 27a - 27c,
    1. Box 27a is blank and box 14b and 14c has data, enter "Other" in box 27a.

    2. Box 27b data not present, select "Unknown (XX)" from the drop down menu.

    3. Box 27c data not present, enter "Not provided" .

      Note:

      There maybe a statement written with See Comments in boxes 27a - 27c. The data entry operator will follow instructions.

Box 1a & 1b Check Boxes, Form 8300 - Amends Prior Report / Suspicious Transaction
  1. Input Line 1a & 1b boxes as follows:

    If.. Then...
    Box 1a is marked, Ensure "Amendment" has been selected from the submission type drop down menu. This will auto populate an "X" in the check box.
    Box 1a is not marked, Leave blank and continue to next entry.
    Box 1b is marked, Clink box to place an "X" in the box.
    Box 1b is not marked, Leave blank and continue to next entry.

Box 2 - 14b, Part 1 - Identity of Individual From Whom the Cash Was Received
  1. Input data as follows:

    Box... Action...
    2 is not checked,
    1. If more than one Part I section has data present, click box 2 to auto populate an "X" in box.

      Note:

      Once the box is checked an additional Part I section will display for data to be entered. Enter the additional multiple parties first and once done entering the data return to the first Part I section and continue to enter data as provided and/or instructed.

    2. If only one Part I section is present, do not click box 2 and continue to the next line entry.

    2 is checked
    1. If more than one Part I section has data present, click box 2 to auto populate an "X" in box.

      Note:

      Once the box is checked an additional Part I section will display for data to be entered. Enter the additional multiple parties first and once done entering the data return to the first Part I section and continue to enter data as provided and/or instructed.

    2. If only one Part I section is present, do not click Line 2 box, continue to the next line entry.

    3 enter Data as provided.
    4
    1. If data are present, enter data as provided.

    2. If no data are present, then skip entry.

    5
    1. If data are present, enter data as provided.

    2. If no data are present, then skip entry.

    6
    1. If data are present, enter data as provided.

    2. If no data are present and Box 14a, 14b, or 14c, has data, then skip entry.

    3. If no data are present in Box 6, 14a, 14b, and 14c:

      • If Comments Section or a statement attached indicates Box 6 data was "refused" , "denied" , "not given" , "not provided" . "unknown" , etc..., then in Box 14a select "Other" and in Box 14c enter "Unknown" .

      • If Comments Section or statement attached does not indicate Box 6 data was "refused" , "denied" , "not given" , "not provided" . "unknown" , etc..., and Box 14b then pull document.

    7
    1. If data are present, enter data as provided.

    2. If no data are present, skip entry.

    8
    1. If data are present, enter data as provided in MM/DD/YYYY format including the forward slashes.

      Note:

      The calendar menu may be used by clicking in the enter box, followed by clicking on the arrow box to left margin of enter box.

    2. If no data are present, skip entry.

    9
    1. If data are present, enter data as provided.

    2. If no data are present and Box 27a, 27b, or 27c, has data, then skip entry.

    3. If no data are present in Box 9, 27a, 27b, and 27c:

      • If Comments Section or a statement attached indicates Box 9 data was "refused" , "denied" , "not given" , "not provided" . "unknown" , etc..., then in Box 27a select "Other" and in Box 27c enter "Unknown" .

      • If Comments Section or statement attached does not indicate box 6 data was "refused" , "denied" , "not given" , "not provided" . "unknown" , etc..., and Box 27b then pull document.

    10
    1. If data are present, enter data provided by selecting the state from the drop down menu.

      Note:

      If Box 12 data are a foreign country then enter Box 12 data first by selecting the country from the drop down menu

    2. If no data are present, skip entry.

    11
    1. If data are present, enter data as provided.

    2. If no data are present, skip entry.

    12
    1. If the country data are present, enter data by selecting the country provided from the drop down menu.

    2. If data present is North Korea, select "Korea, Democratic People’s" of from the drop down menu.

    3. If data present is South Korea, select "Korea, Democratic People’s of" from the drop down menu.

    4. If no data are present, skip entry.

    13
    1. If data are present, enter data as provided.

      Note:

      If data are to long, enter as much data possible.

    2. If no data are present, skip entry.

    14 a, b, c
    1. If a notation of "Attorney Client Privilege" or statement indicating numerous attempts made to obtain SSN or some type of ID, enter as follows:

      • Box 14a, select "Other" from the drop down menu.

      • Box 14b, skip entry.

      • Box 14c, enter "NOT PROVIDED " .

    14a
    1. If data are present, select the type of identification from the drop down menu. If unsure select "Other" .

    2. If Box 14a data are "refused" , "denied" , "not given" , "not provided" . "unknown" , etc...,, then select "Other" form the drop down menu.

    3. If data are not present:

      • Box 6 has data present, skip entry.

      • Box 6 has no data present and a Comments Section or a statement attached indicates Box 14a data was "refused" , "denied" , "not given" , "not provided" . "unknown" , etc..., then select "Other" from the drop down menu.

    14b
    1. If Box 14b data are present and Box 6 data are present, select the issued by state provided from the drop down menu.

    2. If Box 14b data are not present and Box 6 data are present, skip entry.

      Exception:

      If Box 14a is a drivers License enter the State present from the address. This is for U.S. addresses only.

    3. If Box 14b data is present and Box 6 data are not present and enter as follows:

      • Select the issued by state provided from the drop down menu.

      • If data present is "Baja" , "Baja California" , or any variation of Baja, select Mexico.

      • If data present is Korea or Korean ITN’L, leave blank and select Other for Box 14a.

      • If data present is North Korea, select "Korea, Democratic People’s" of from the drop down menu.

      • If data present is South Korea, select "Korea, Democratic People’s of" from the drop down menu.

    4. If Box 14b data are not present and Box 6 data are not present and Box 14a is a drivers License, enter the State present from the address. This is for U.S. addresses only.

    14c
    1. If Box 6 data are present, enter as follows:

      • If Box 14c data are present, enter data as provided.

      • If Box 14c data are not present, skip entry.

    2. If Box 6 data are not present:

      • Box 14c data are present, enter data as provided.

      • Box 14c data are not present and Comments Section or a statement attached indicates Box 14a data was "refused" , "denied" , "not given" , "not provided" . "unknown" , etc..., then enter "Unknown" .

      • Box 14c data are not present and Comments Section or a statement attached does not indicates the ID Type or indicates data for Box 14c was "refused" , "denied" , "not given" , "not provided" . "unknown" , etc..., then pull the document..

Box 15 - 27c, Part II - Person on Whose Behalf This Transaction Was Conducted
  1. Part II Section is an optional section and can have data present or not. Do not pull document if completely blank.

  2. Input data as follows:

    Box... Action...
    15 is not checked
    1. If more than one Part II section has data present, click Box 15 to auto populate an "X" in box.

      Note:

      Once the box is checked an additional Part II section will display for data to be entered. Enter the additional multiple parties first and once done entering the data return to the first Part II section and continue to enter data as provided and/or instructed.

    2. If only one Part II section is present, do not click Box 15 and continue to the next line entry.

    15 is checked
    1. If more than one Part II section has data present, click Box 15 to auto populate an "X" in box.

      Note:

      Once the box is checked an additional Part II section will display for data to be entered. Enter the additional multiple parties first and once done entering the data return to the first Part II section and continue to enter data as provided and/or instructed.

    2. If only one Part II section is present, do not click Box 15, continue to the next line entry.

    16 If data are present, enter data as provided.
    17
    1. If data are present, enter data as provided.

    2. If data are not present, then skip entry.

    18
    1. If data are present, enter data as provided.

    2. If data are not present, then skip entry.

    19
    1. If data for Taxpayer Identification Number or Employer identification Number is present, enter data as provided.

      Note:

      If Taxpayer Identification Number and Employer identification Number are both present, then enter both.

    2. If data are not present and Boxes 27a, b, or c, has data, then skip entry.

    20
    1. If data are present, enter data as provided.

    2. If data are not present, skip entry.

    21
    1. If data are present, enter data as provided.

    2. If data are not present, skip entry.

    22
    1. If data are present, enter data as provided.

    2. If data are not present, skip entry.

    23
    1. If data are present, enter data as provided.

    2. If data are not present, skip entry.

    24
    1. If data are present, enter data provided by selecting the state from the drop down menu.

      Note:

      If Box 26 data are a foreign country, then enter Box 26 data first by selecting the country from the drop down menu.

    2. If data are not present, skip entry.

    25
    1. If data are present, enter data as provided.

    2. If data are not present, skip entry.

    26
    1. If the country data are present, enter data by selecting the country provided from the drop down menu.

    2. If data are not present, skip entry.

    27a, b, & c
    1. If a no tation of "Attorney Client Privilege" statement indicating numerous attempts made to obtain SSN or some type of ID, enter as follows:

      • Box 27a, select "Other" from the drop down menu.

      • Box 27b, skip entry.

      • Box 27c, enter" NOT PROVIDED " .

    27a
    1. If data are present, select the type of identification from the drop down menu. If unsure select "Other" .

    2. If Box 27a data are "refused" , "denied" , "not given" , "not provided" . "unknown" , etc...,, then select "Other" form the drop down menu.

    3. If data are not present:

      • Box 9 has data present, skip entry.

      • Box 9 has no data present and Comments Section or a statement attached indicates Box 27a data was "refused" , "denied" , "not given" , "not provided" . "unknown" , etc..., then select "Other" from the drop down menu.

    27b
    1. If Box 27b data are present and Box 9 data are present, select the issued by state provided from the drop down menu.

    2. If Box 27b data are not present and Box 9 data are present, skip entry.

      Exception:

      If Box 27a is a drivers License enter the State present from the address. This is for U.S. addresses only.

    3. If Box 27b data is present and Box 9 data are not present and enter as follows:

      • Select the issued by state provided from the drop down menu.

      • If data present is "Baja" , "Baja California" , or any variation of Baja, select Mexico.

      • If data present is Korea or Korean ITN’L, leave blank and select Other for Box 27a.

      • If data present is North Korea, select "Korea, Democratic People’s" of from the drop down menu.

      • If data present is South Korea, select "Korea, Democratic People’s of" from the drop down menu.

    4. If Box 27b data are not present and Box 9 data are not present and Box 27a is a drivers License, enter the State present from the address. This is for U.S. addresses only.

    27c
    1. If Box 9 data are present, enter as follows:

      • If Box 27c data are present, enter data as provided.

      • If Box 27c data are not present, skip entry.

    2. If Box 9 data are not present:

      • Box 27c data are present, enter data as provided.

      • Box 27c data are not present and Comments Section or statement attached indicates Box 27a data was "refused" , "denied" , "not given" , "not provided" . "unknown" , etc..., then enter "Unknown" .

      • Box 127c data are not present and Comments Section or statement attached does not indicates the ID Type or indicates data for Box 27c was "refused" , "denied" , "not given" , "not provided" . "unknown" , etc..., then pull the document..

Box 28 - 34, Part III - Description of Transaction and Method of Payment
  1. Input data as follows:

    Box... Action...
    28
    1. If data are present, enter data as provided in MM/DD/YYYY format including the forward slashes.

      Note:

      The calendar menu may be used by clicking in the input box, followed by clicking on the arrow box to left margin of input box.

    2. If data are not present, illegible, or contains multiple dates, pull document.

    29
    1. If data are present, enter data as provided.

    2. If data are not present, illegible, or contains multiple amounts, pull document.

    30
    1. If data are present, click the check box for an "X" to auto generate.

    2. If data are not present or illegible, skip entry.

    31
    1. If data are present, enter data as provided.

    2. If data are illegible, skip entry.

    32a, b, c, d, e, & f
    1. If data are present on any 32a - 32f entries, enter data as provided into the appropriate designated highlighted entry.

      Note:

      32b Foreign currently country data are present

    2. If 32a "Amounts in $100 bills or higher" data are present, enter data as provided.

    3. If 32b "Country" data are present, enter data by selecting the country provided from the drop down menu box.

    4. If 32c - 32f Issuer’s names(s) or serial number(s) data are present, enter data as provided.

      Note:

      If there is more information than the space allows, enter "See Document" or "See Attachment" .

      Do not enter data from a copy of drivers license, invoice, and or other documents attached to Form 8300.

    5. If data are not present for all 32a - 32f highlighted entries, pull document.

    33
    1. If any 33a - 33j boxes are checked, clink all boxes marked to auto insert an "X" .

    2. If 33i box is marked and the date in box 28 is prior to July 9, 2012, pull document.

    3. if no 33a - 33f boxes are marked, click 32j box to auto insert "X" .

    34
    1. If data are present, enter data as provided.

      Note:

      Enter as much data as possible. If there is more data than space allows, input "See Document" .

      Do not enter data from invoice and or other documents attached to Form 8300.

    2. If data are not present, skip entry. If unable to skip, enter "None" .

Box 35 - 45, Part IV - Business That Received Cash
  1. Input data as follows:

    Box... Action...
    35
    1. If data are present, enter data as provided.

    2. If data are not present, pull document.

    36
    1. If data for Employer Identification Number or Social Security Number is present, enter data as provided.

      Note:

      If Employer identification Number and Social Security Number are both present, then enter both as provided.

    2. If both data for Employer Identification Number or Social Security Number is not present, pull document.

    37
    1. If data are present, enter data as provided.

    2. If data are illegible, skip entry.

    38
    1. If data are present, enter data as provided.

    2. If data are illegible, skip entry.

    39 If data are present, select the state provided from the drop down menu.
    40
    1. If data are present, enter data as provided.

    2. If data are illegible, skip entry.

    41
    1. If data are present, enter data as provided.

    2. If data are illegible, skip entry.

    42
    1. Do not enter a signature. Once the form is completed thru Box 45, your PIN will be entered as the signature on the header page.

    2. If title data are present, enter as provided.

    3. If title is illegible, skip entry.

    43 Skip entry.
    44
    1. If data are present, enter as provided.

    2. If data are illegible, skip entry.

    45
    1. If data are present, enter as provided.

    2. If data are illegible, skip entry.

Submission to FinCen
  1. Once the last data entry has been completed the Form 8300 is ready for submission to FinCen by following the procedures in this section.

  2. Validation - Scroll to the to home (Reports Header) screen and click on "validate" button. This will validate the Form 8300 input of data for errors. See

    • If errors are present a validation error message box will display. Click "Ok" to display list of errors.

      Note:

      If the error list message box does not display, this means there are no errors to be corrected. Proceed to "Sign" procedures.

    • Correct all errors on display list and click validate button to re-validate Form 8300 input data.

    • If all errors are corrected (error massage list does not generate), then proceed to "Sign" procedures.

  3. Sign - Click on the Sign button and enter your PIN number in the Sign with PIN response message box and click on Sign with PIN button.

    Note:

    To retrieve your PIN number click on "Manage PIN" menu button located left side of screen in the BSA E-filing System.

  4. Save - Once the Form 8300 has been signed do the following:

    • Click on the Save button

    • Save the Form 8300 document in a designated folder titled Form 8300 Submission.

    • Name the document "8300 XXXXXXXXXXXXX50"

      Note:

      X represents the green DCN number located in upper right hand corner of Form 8300.

  5. Acceptance / Rejection BSA E-filled - After two days from when the document was BSA E-filed, check the BSA E-mail for acceptance or rejection of the document:

    • If the document was reject, identify the reason for the rejection, make the necessary correction, and resubmit the saved document

    • If the document was accepted, delete the saved document and the BSA Acceptance E-mail received.

Control Batch Label (Form 9532)
  1. Each sub batch of Form 8300 will consist of 25 document and Form 9532, Control Batch Label will be attached to the first document.

    Note:

    Do not detach the Form 9532 from the first document unless the document is being pulled. If the first document is pulled, then attach Form 9532 to the next document not being pulled.

  2. Once the entire batch has been worked update the Control Batch Label for the following items:

    • Entry Operator (Signature)

    • Start

    • Finish

    • Volume

    • Pulled

  3. Once the Control Batch Label (Form 9532) has been updated, do the following:

    • Rubber band the sub batch back together not to include the pulled the documents.

    • The pulled documents must be placed in DCN order in front of the first batch and placed back on the batch cart slot.

      Note:

      Each slot on the batch cart will have 3 sub batches. All pulled documents for all sub batches for each batch cart slot should to be placed in front of the first sub batch.

Sub Batch Monitoring Report
  1. All Form 8300 input employees are required to complete and submit daily (end of day) to unit lead the Sub Batch Monitoring Report.

  2. The Sub Batch Monitoring Report is an Excel workbook used to report sub batches worked, documents BSA E-filed, pulled documents, incomplete batches, and start and end time.

  3. The following information needs to be entered for each day (Monday - Friday) of each week:

    Row... Day of Week... Data to enter...
    3  
    • Employee Name

    • Julian Date

    • Week End Date

    • 8-13

    • 18-23

    • 28-33

    • 28-43

    • 48-53

    • Monday

    • Tuesday

    • Wednesday

    • Thursday

    • Friday

    All data below for all days:
    • Truck #

    • Sub Batch #

    • Date

    • DCN Start #

    • DCN End #

    • Volume

    • Start Time

    • End Time

    • Doc’s Submitted (BSA

    • Doc’s Pulled

    • INC “X”

    • Remaining Doc’s (Auto populated)

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

This is an Image: 74362101.gif

Please click here for the text description of the image.

This is an Image: 74362102.gif

Please click here for the text description of the image.