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gptkbp:instanceOf
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IRS form
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gptkbp:appliesTo
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U.S. persons and entities
Businesses receiving cash payments
Multiple related payments totaling over $10,000
Trade or business transactions
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gptkbp:compatibleWith
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Financial institutions (use different forms)
Transactions outside the U.S.
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gptkbp:filingDeadline
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15 days after transaction
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gptkbp:filingMethod
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gptkb:newspaper
gptkb:FinCEN_BSA_E-Filing_System
E-file
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gptkbp:firstIssueDate
|
1984
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gptkbp:form
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gptkb:Report_of_Cash_Payments_Over_$10,000_Received_in_a_Trade_or_Business
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https://www.w3.org/2000/01/rdf-schema#label
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Form 8300
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gptkbp:issuedBy
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gptkb:Internal_Revenue_Service
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gptkbp:legalBasis
|
gptkb:Bank_Secrecy_Act
gptkb:Internal_Revenue_Code_Section_6050I
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gptkbp:notificationDeadline
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January 31 of following year
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gptkbp:notificationRequirement
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Business must notify customer in writing
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gptkbp:penalty
|
Civil penalties
Criminal penalties
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gptkbp:publicLawNumber
|
8300
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gptkbp:reportsTo
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Payer information
Recipient information
Transaction details
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gptkbp:requires
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gptkb:U.S._federal_law
|
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gptkbp:submissionAddress
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gptkb:IRS_Detroit_Computing_Center
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gptkbp:usedFor
|
Reporting cash payments over $10,000
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gptkbp:bfsParent
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gptkb:Suspicious_Activity_Reports_(SARs)
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gptkbp:bfsLayer
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6
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