Table of Contents

• Publication 1544 - Introductory Material
  • What's New
  • Introduction
• Publication 1544 - Main Content
  • Why Report These Payments?
  • Who Must File Form 8300?
    • What Payments Must Be Reported?
    • What Is Cash?
    • Taxpayer Identification Number (TIN)
    • What Is a Related Transaction?
    • What About Suspicious Transactions?
  • When, Where, and What To File
  • Examples
  • Penalties
  • How To Get Tax Help
    • Low Income Taxpayer Clinics (LITCs).
• Index