If your business receives large amounts of cash or cash equivalents, you may be required to report these transactions to the IRS.
有什么要求?
每一个人, in the course of operating a trade or business, 收到超过10美元,000 in cash in one transaction (or two or more 关联交易), 必须提交表格8300吗. What is considered a “related transaction?” Any transactions conducted in a 24-hour period. Transactions can also be considered related even if they occur over a period of more than 24 hours if the recipient knows, 或者有理由知道, that each transaction is one of a series of connected transactions.
填写表格8300, you’ll need personal information about the person making the cash payment, including a Social Security or taxpayer identification number.
为什么政府需要报告?
Although many cash transactions are legitimate, the IRS explains that “information reported on (8300年形成) can help s前 those who evade taxes, 从毒品交易中获利, engage in terrorist financing and conduct other criminal activities. The government can often trace money from these illegal activities through the payments reported on 8300年形成 and other cash reporting forms.”
You should keep a copy of each 8300年形成 for five years from the date you file it, 根据美国国税局.
What’s considered “cash” and “cash equivalents?”
For 8300年形成 reporting purposes, cash includes U.S. currency and coins, as well as foreign money. It also includes cash equivalents such as cashier’s checks (sometimes called bank checks), 银行汇票, 旅行支票, 订单和钱.
Money orders and cashier’s checks under $10,000, when used in combination with other forms of cash for a single transaction that exceeds $10,000, are defined as cash for 8300年形成 reporting purposes.
Note: Under a separate reporting requirement, banks and other financial institutions report cash purchases of cashier’s checks, 财务支票及/或银行支票, 银行汇票, 旅行支票, 订单和钱 with a face value of more than $10,000 by filing currency transaction reports.
表格可否以电子方式存档?
Businesses required to file reports of 大量现金交易 on 8300年形成 should know that in addition to filing on paper, 电子归档也是一种选择. The form is due 15 days after a transaction and there’s no charge for the e-file option. Businesses that file electronically get an automatic acknowledgment of receipt when they file.
The IRS also reminds businesses that they can “batch file” their reports, which is especially helpful to those required to file many forms.
OG真人怎样才能建立一个电子帐户呢?
To file 8300年形成 electronically, a business must set up an account with FinCEN的银行保密法电子备案系统. Interested businesses can also call the BSA E-Filing Help Desk at (Monday through Friday from 8 am to 6 pm EST). Contact us with any questions or for assistance.
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