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IRS.gov Website
Publication 519
taxmap/pubs/p519-037.htm#en_us_publink1000222629

Transportation of Currency 
or Monetary Instruments(p49)

rule
FinCEN Form 105 (formerly Customs Form 4790), Report of International Transportation of Currency or Monetary Instruments, must be filed by each person who physically transports, mails, or ships, or causes to be physically transported, mailed, or shipped, currency or other monetary instruments in a total amount of more than $10,000 at one time from the United States to any place outside the United States, or into the United States from any place outside the United States. The filing requirement also applies to each person who receives in the United States currency or monetary instruments totaling more than $10,000 at one time from any place outside of the United States.
The term "monetary instruments" means the following: However, the term does not include:
A transfer of funds through normal banking procedures (wire transfer) that does not involve the physical transportation of currency or bearer monetary instruments is not required to be reported on FinCEN Form 105.
taxmap/pubs/p519-037.htm#en_us_publink1000222630

Filing requirements.(p49)

rule
FinCEN Form 105 filing requirements follow.
taxmap/pubs/p519-037.htm#en_us_publink1000222631
Recipients.(p49)
Each person who receives currency or other monetary instruments in the United States must file FinCEN Form 105 within 15 days after receipt, with the Customs officer in charge at any port of entry or departure, or by mail at the following address.

Commissioner of Customs  
Attention: Currency Transportation Reports 
Washington, DC 20229


taxmap/pubs/p519-037.htm#en_us_publink1000222632
Shippers or mailers.(p49)
If the currency or other monetary instrument does not accompany the person entering or departing the United States, FinCEN Form 105 can be filed by mail at the above address on or before the date of entry, departure, mailing, or shipping.
taxmap/pubs/p519-037.htm#en_us_publink1000222633
Travelers.(p49)
Travelers must file FinCEN Form 105 with the Customs officer in charge at any Customs port of entry or departure, when entering or departing the United States.
taxmap/pubs/p519-037.htm#en_us_publink1000222634

Penalties.(p49)

rule
Civil and criminal penalties are provided for failing to file a report, filing a report containing material omissions or misstatements, or filing a false or fraudulent report. Also, the entire amount of the currency or monetary instrument may be subject to seizure and forfeiture.
taxmap/pubs/p519-037.htm#en_us_publink1000222635

More information.(p49)

rule
More information regarding the filing of FinCEN Form 105 can be found in the instructions on the back of the form.