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Every person engaged in a trade or business who, in the course of that trade or business, receives more than $10,000 in cash in a single transaction or in two or more related transactions must file this form.
Current Revision
Form 8300
Instructions for Form 8300
Recent Developments
Executive Order 14224, Designating English as the Official Language of the United States — Feb. 9, 2026
Other Helpful Resources
All Revisions of Form 8300
Pay Your Federal Taxes in Cash
Other Current Products
Related Items
About Publication 1544 (SP), Reporting Cash Payments Over $10,000 Received in a Trade or Business
About Publication 542, Corporations
Page Last Reviewed or Updated: March 30, 2026