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IRS.gov Website
Publication 1544
taxmap/pubs/p1544-003.htm#en_us_publink1000137582

Examples(p4)

rule
taxmap/pubs/p1544-003.htm#en_us_publink1000137583

Example 1.(p4)

Pat Brown is the sales manager for Small Town Cars. On January 6, 2009, Jane Smith buys a new car from Pat and pays $18,000 in cash. Pat asks for identification from Jane to get the necessary information to complete Form 8300. A filled-in form is shown in this publication.
Pat must mail the form to the address shown in the form's instructions by January 21, 2009. He must also send a statement to Jane by January 31, 2010.
taxmap/pubs/p1544-003.htm#en_us_publink1000137584

Example 2.(p4)

Using the same facts given in Example 1, suppose Jane had arranged to make cash payments of $6,000 each on January 6, February 6, and March 6. Pat would have to file a Form 8300 by February 26 (17 days after receiving total cash payments within 1 year over $10,000 because February 21, 2009, is a Saturday). Pat would not have to report the remaining $6,000 cash payment because it is not more than $10,000. However, he could report it if he felt it was a suspicious transaction.