Reports Relating to Currency in Excess of $10,000 Received in a Trade or Business, or Received as Bail by Court Clerks; Form 8300 (31 CFR 1010.330 and 31 CFR 1010.331)

31 U.S.C. 5331 of the BSA and 26 U.S.C. 6050I of the Internal Revenue Code require that certain transactions be reported to FinCEN and the Internal Revenue Service (IRS). Specifically, reporting is required by any person engaged in a trade or business who, in the course of such trade or business, receives more than $10,000 in currency in one transaction or two or more related transactions. Reporting is also required by any clerk of a federal or state court who receives more than $10,000 in currency as bail for any individual charged with a specified criminal offense. Reports filed under these authorities are made through the joint FinCEN/IRS Form 8300. Furthermore, verification requirements apply to transactions requiring the filing of Form 8300. Copies of Form 8300s filed with FinCEN or the IRS must be maintained for five years after the date of filing.

The latest form for Reports Relating to Currency in Excess of $10,000 Received in a Trade or Business, or Received as Bail by Court Clerks; Form 8300 (31 CFR 1010.330 and 31 CFR 1010.331) expires 2027-06-30 and can be found here.