Previously unreported payments causing the total cash received within a 12-month period to total more than $10,000. ![]() Installment payments causing the total cash received within one year of the initial payment to total more than $10,000, or.The amount of cash received is greater than $10,000.Trades and businesses must report cash payments received if all of the following criteria are met: Understand civil and criminal penalties may be applicable for noncompliance.Determine how and when businesses should report payments.Determine what transactions a business must report.When businesses comply with the reporting requirements, they provide authorities with an audit trail to investigate possible tax evasion, drug dealing, terrorist financing, and other criminal activities. ![]() The information contained on the form assists law enforcement in its anti-money laundering efforts. Transactions requiring Form 8300 include, but are not limited to: The law requires trades and businesses report cash payments of more than $10,000 to the federal government by filing IRS/FinCEN Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business PDF.
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