IRS Tax Guide for Reporting Cash Payments of Over $10,000, Publication 1544
IRS Tax Guide for Reporting Cash Payments of Over $10,000, Publication 1544

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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. Some organizations do not have to file Form 8300, including financial institutions and casinos who must file FinCEN Report 112, BSA Currency Transaction Report (BCTR). They are not discussed in this publication. This publication explains key issues and terms related to Form 8300. You should also read the instructions attached to the form. They explain what to enter on each line.

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  • Released: July 24, 2017
  • Author: U.S. Internal Revenue Service (IRS)
  • Rating: 5
  • Publisher: Ebook Store Group
  • Total Page: 209 pages
  • File Size: 2230 KB
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