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IRS.gov Website
Publication 1544
taxmap/pubs/p1544-002.htm#en_us_publink1000137576

When, Where, and What To File(p3)

rule
The amount you receive and when you receive it determine when you must file. Generally, you must file Form 8300 within 15 days after receiving a payment. If the Form 8300 due date (the 15th or last day you can timely file the form) falls on a Saturday, Sunday, or legal holiday, it is delayed until the next day that is not a Saturday, Sunday, or legal holiday.
taxmap/pubs/p1544-002.htm#en_us_publink1000137577

More than one payment.(p3)

rule
In some transactions, the buyer may arrange to pay you in cash installment payments. If the first payment is more than $10,000, you must file Form 8300 within 15 days. If the first payment is not more than $10,000, you must add the first payment and any later payments made within 1 year of the first payment. When the total cash payments are more than $10,000, you must file Form 8300 within 15 days.
After you file Form 8300, you must start a new count of cash payments received from that buyer. If you receive more than $10,000 in additional cash payments from that buyer within a 12-month period, you must file another Form 8300. You must file the form within 15 days of the payment that causes the additional payments to total more than $10,000.
If you are already required to file Form 8300 and you receive additional payments within the 15 days before you must file, you can report all the payments on one form.
taxmap/pubs/p1544-002.htm#en_us_publink1000137578

Example.(p3)

On January 10, you receive a cash payment of $11,000. You receive additional cash payments on the same transaction of $4,000 on February 15, $5,000 on March 20, and $6,000 on May 12. By January 25, you must file a Form 8300 for the $11,000 payment. By May 27, you must file an additional Form 8300 for the additional payments that total $15,000.
taxmap/pubs/p1544-002.htm#en_us_publink1000281034

Amending a Report?(p3)

rule
If you are amending a report, check box 1a at the top of Form 8300. Complete the form in its entirety (Parts I-IV) and include the amended information. Do not attach a copy of the original report.
taxmap/pubs/p1544-002.htm#en_us_publink1000137579

Where to file.(p3)

rule
Mail the form to the address given in the Form 8300 instructions.
You may file the form electronically by using FinCEN's BSA E-Filing System. To get more information, visit bsaefiling.fincen.treas.gov.
taxmap/pubs/p1544-002.htm#en_us_publink1000137580

Required statement to buyer.(p4)

rule
You must give a written or electronic statement to each person named on any Form 8300 you must file. You can give the statement electronically only if the recipient agrees to receive it in that format. The statement must show the name and address of your business, the name and phone number of a contact person, and the total amount of reportable cash you received from the person during the year. It must state that you are also reporting this information to the IRS.
You must send this statement to the buyer by January 31 of the year after the year in which you received the cash that caused you to file the form.
Where Refund
You must keep a copy of every Form 8300 you file for 5 years.