Form 8300 - General Instructions Pages 3-4

Form 8300 (Rev. 8-97)

Page

reporting transaction if it constitutes the

nondescriptive terms such as

of a vehicle purchased, cost of catering

proceeds of a bank loan or if it is received

“businessman” or “self-employed.”

service, exchange of currency) if different

as a payment on certain promissory notes,

from the amount shown in item 29.

Item 14.—You must verify the name and

installment sales contracts, or down

address of the named individual(s).

Item 32.—Enter the dollar amount of each

payment plans. See Pub. 1544 for more

Verification must be made by examination

form of cash received. Show foreign

information.

of a document normally accepted as a

currency amounts in U.S. dollar equivalent

means of identification when cashing

Person.—An individual, corporation,

at a fair market rate of exchange available

checks (for example, a driver’s license,

partnership, trust, estate, association, or

to the public. The sum of the amounts

passport, alien registration card, or other

company.

must equal item 29. For cashier’s check,

official document). In item 14a, enter the

money order, bank draft, or traveler’s

Recipient.—The person receiving the cash.

type of document examined. In item 14b,

check, provide the name of the issuer and

Each branch or other unit of a person’s

identify the issuer of the document. In item

the serial number of each instrument.

trade or business is considered a separate

14c, enter the document’s number. For

Names of all issuers and all serial numbers

recipient unless the branch receiving the

example, if the individual has a Utah

involved must be provided. If necessary,

cash (or a central office linking the

driver’s license, enter “driver’s license” in

provide this information on additional

branches), knows or has reason to know

item 14a, “Utah” in item 14b, and the

sheets of paper and attach them to this

the identity of payers making cash

number appearing on the license in item

form.

payments to other branches.

14c.

Item 33.—Check the appropriate box(es)

Transaction.—Includes the purchase of

that describe the transaction. If the

property or services, the payment of debt,

Part II

transaction is not specified in boxes a–i,

the exchange of a negotiable instrument

check box j and briefly describe the

Item 15.—If the transaction is being

for cash, and the receipt of cash to be

transaction (for example, car lease, boat

conducted on behalf of more than one

held in escrow or trust. A single

person (including husband and wife or

lease, house lease, aircraft rental).

transaction may not be broken into

parent and child), check the box and

multiple transactions to avoid reporting.

Part IV

complete Part II for any one of the

Suspicious transaction.—A transaction in

Item 36.—If you are a sole proprietorship,

persons. Provide the same information for

which it appears that a person is

the other person(s) on the back of the

you must enter your SSN. If your business

attempting to cause Form 8300 not to be

form. If more than three persons are

also has an EIN, you must provide the EIN

filed, or to file a false or incomplete form.

involved, provide the same information on

as well. All other business entities must

The term also includes any transaction in

enter an EIN.

additional sheets of paper and attach them

which there is an indication of possible

to this form.

Item 41.—Fully describe the nature of your

illegal activity.

business, for example, “attorney,” “jewelry

Items 16 through 19.—If the person on

Specific Instructions

whose behalf the transaction is being

dealer.” Do not use general or

conducted is an individual, complete items

nondescriptive terms such as “business” or

You must complete all parts. However, you

16, 17, and 18. Enter his or her TIN in item

“store.”

may skip Part II if the individual named in

19. If the individual is a sole proprietor and

Item 42.—This form must be signed by an

Part I is conducting the transaction on his

has an employer identification number

individual who has been authorized to do

or her behalf only.

(EIN), you must enter both the SSN and

so for the business that received the cash.

Item 1.—If you are amending a prior

EIN in item 19. If the person is an

report, check box 1a. Complete the

Paperwork Reduction Act

organization, put its name as shown on

appropriate items with the correct or

required tax filings in item 16 and its EIN in

Notice

amended information only. Complete all of

item 19.

Part IV. Staple a copy of the original report

The requested information is useful in

Item 20.—If a sole proprietor or

to the amended report.

criminal, tax, and regulatory investigations,

organization named in items 16 through 18

for instance, by directing the Federal

To voluntarily report a suspicious

is doing business under a name other than

Government’s attention to unusual or

transaction (see Definitions), check box

that entered in item 16 (e.g., a “trade” or

questionable transactions. Trades or

1b. You may also telephone your local IRS

“doing business as (DBA)” name), enter it

businesses are required to provide the

Criminal Investigation Division or call

here.

information under 26 U.S.C. 6050I.

1-800-800-2877.

Item 27.—If the person is NOT required to

You are not required to provide the

Part I

furnish a TIN (see Taxpayer identification

information requested on a form that is

number (TIN) under General

Item 2.—If two or more individuals

subject to the Paperwork Reduction Act

Instructions), complete this item. Enter a

conducted the transaction you are

unless the form displays a valid OMB

description of the type of official document

reporting, check the box and complete

control number. Books or records relating

issued to that person in item 27a (for

Part I for any one of the individuals.

to a form or its instructions must be

example, “passport”), the country that

Provide the same information for the other

retained as long as their contents may

issued the document in item 27b, and the

individual(s) on the back of the form. If

become material in the administration of

document’s number in item 27c.

more than three individuals are involved,

any Internal Revenue law. Generally, tax

provide the same information on additional

returns and return information are

Part III

sheets of paper and attach them to this

confidential, as required by Code section

Item 28.—Enter the date you received the

form.

6103.

cash. If you received the cash in more than

Item 6.—Enter the taxpayer identification

The time needed to complete this form

one payment, enter the date you received

number (TIN) of the individual named. See

will vary depending on individual

the payment that caused the combined

Taxpayer identification number (TIN)

circumstances. The estimated average time

amount to exceed $10,000. See Multiple

under General Instructions for more

is 21 minutes. If you have comments

payments under General Instructions for

information.

concerning the accuracy of this time

more information.

estimate or suggestions for making this

Item 8.—Enter eight numerals for the date

Item 30.—Check this box if the amount

form simpler, you can write to the Tax

of birth of the individual named. For

shown in item 29 was received in more

Forms Committee, Western Area

example, if the individual’s birth date is

than one payment (for example, as

Distribution Center, Rancho Cordova, CA

July 6, 1960, enter 07 06 1960.

installment payments or payments on

95743-0001. DO NOT send this form to

Item 13.—Fully describe the nature of the

related transactions).

this office. Instead, see Where To File on

occupation, profession, or business (for

Item 31.—Enter the total price of the

page 3.

example, “plumber,” “attorney,” or

property, services, amount of cash

“automobile dealer”). Do not use general or

exchanged, etc. (for example, the total cost

Form 8300 - General Instructions Pages 3-4 - 1997 Page 2

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