U.S. Code » Title 31 » Subtitle SUBTITLE IV— MONEY › Chapter CHAPTER 53— MONETARY TRANSACTIONS › Subchapter SUBCHAPTER II— RECORDS AND REPORTS ON MONETARY INSTRUMENTS TRANSACTIONS

31 U.S.C. § 5331

Reports relating to coins and currency received in nonfinancial trade or business

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(a)Coin and Currency Receipts of More Than $10,000.—Any person—(1)(A) who is engaged in a trade or business, and(B) who, in the course of such trade or business, receives more than $10,000 in coins or currency in 1 transaction (or 2 or more related transactions), or(2) who is required to file a report under section 6050I(g) of the Internal Revenue Code of 1986,shall file a report described in subsection (b) with respect to such transaction (or related transactions) with the Financial Crimes Enforcement Network at such time and in such manner as the Secretary may, by regulation, prescribe.(b)Form and Manner of Reports.—A report is described in this subsection if such report—(1) is in such form as the Secretary may prescribe;(2) contains—(A) the name and address, and such other identification information as the Secretary may require, of the person from whom the coins or currency was received;(B) the amount of coins or currency received;(C) the date and nature of the transaction; and(D) such other information, including the identification of the person filing the report, as the Secretary may prescribe.(c)Exceptions.—(1)Amounts received by financial institutions.—Subsection (a) shall not apply to amounts received in a transaction reported under section 5313 and regulations prescribed under such section.(2)Transactions occurring outside the united states.—Except to the extent provided in regulations prescribed by the Secretary, subsection (a) shall not apply to any transaction if the entire transaction occurs outside the United States.(d)Currency Includes Foreign Currency and Certain Monetary Instruments.—(1)In general.—For purposes of this section, the term “currency” includes—(A) foreign currency; and(B) to the extent provided in regulations prescribed by the Secretary, any monetary instrument (whether or not in bearer form) with a face amount of not more than $10,000.(2)Scope of application.—Paragraph (1)(B) shall not apply to any check drawn on the account of the writer in a financial institution referred to in subparagraph (A), (B), (C), (D), (E), (F), (G), (J), (K), (R), or (S) of section 5312(a)(2).(Added Pub. L. 107–56, title III, § 365(a), Oct. 26, 2001, 115 Stat. 333; amended Pub. L. 112–74, div. C, title I, § 120, Dec. 23, 2011, 125 Stat. 891.)Editorial NotesReferences in Text

Section 6050I(g) of the Internal Revenue Code of 1986, referred to in subsec. (a)(2), is classified to section 6050I of Title 26, Internal Revenue Code.

Amendments

2011—Subsec. (a). Pub. L. 112–74 redesignated pars. (1) and (2) as subpars. (A) and (B), respectively, of par. (1), substituted “, and” for “; and” in subpar. (A), inserted “or” at end of subpar. (B), and added par. (2).

Statutory Notes and Related SubsidiariesRegulations

Pub. L. 107–56, title III, § 365(e), formerly § 365(f), Oct. 26, 2001, 115 Stat. 335, renumbered § 365(e) by Pub. L. 108–458, title VI, § 6202(n)(2), Dec. 17, 2004, 118 Stat. 3746, provided that: “Regulations which the Secretary [of the Treasury] determines are necessary to implement this section [enacting this section and amending sections 5312, 5317, 5318, 5321, 5324, 5326, and former 5328 of this title] shall be published in final form before the end of the 6-month period beginning on the date of enactment of this Act [Oct. 26, 2001].”

Notes of Decisions
Cited in 22 cases (4 in the last 5 years), 2008–2025 · leading case: United States v. Geovanys Guevara, 894 F.3d 1301 (11th Cir. 2018).
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United States v. Geovanys Guevara, 894 F.3d 1301 (11th Cir. 2018). · cites it 3× “See 31 U.S.C. § 5331 . This report, known as a FinCEN Form 8300, requires the trade or business to verify and record the name and address of the person from whom the cash payment was received, along with the identity, Social Security number, and taxpayer identification number of…”
In Re Disciplinary Proc. Against Vanderveen, 211 P.3d 1008 (Wash. 2009). · cites it 8× “Mark Vanderveen appeals the Washington State Bar Association (WSBA) Disciplinary Board's (Board) recommendation of disbarment arising from his guilty plea for willful failure to file a currency report, a felony, in violation of 31 U.S.C. §§ 5331 (a) and 5322(a). The WSBA filed…”
In re the Disciplinary Proceeding Against Vanderveen, 166 Wash. 2d 594 (Wash. 2009). · cites it 8× “Mark Vanderveen appeals the Washington State Bar Association (WSBA) Disciplinary Board’s (Board) recommendation of disbarment arising from his guilty plea for willful failure to file a currency report, a felony, in violation of 31 U.S.C. §§ 5331 (a) and 5322(a). The WSBA filed…”
United States v. Seher, 686 F. Supp. 2d 1323 (N.D. Ga. 2010). · cites it 5× “The corporate Defendants contend that 31 U.S.C. § 5331 is the statute under which organizations may be held accountable for reporting violations.”
United States v. Chaplin's, Inc., 646 F.3d 846 (11th Cir. 2011). · cites it 2× “31 U.S.C. § 5331 (a)-(b). Federal investigators learned of Seher’s activities and arranged a controlled-buy.”
Bd. of Prof'l Responsibility of the Supreme Court of Tennessee v. Thomas Ewing Cowan, 388 S.W.3d 264 (Tenn. 2012). “3d 1008 (2009) (en banc) (conviction for willful failure to file a currency report, 31 U.S.C. §§ 5331 (a), 5322(a)); cf. Gary, 452 A.”
Carline Merisier v. Bank of Am., N.A., 688 F.3d 1203 (11th Cir. 2012). “See 31 U.S.C. § 5331 (a). It is a federal crime to structure cash deposits in such a way that the deposits do not trigger federal reporting requirements.”
Fokkena v. Huynh (In Re Huynh), 379 B.R. 865 (Bankr. D. Minn. 2008). “31 U.S.C. § 5331 . Reports relating to coins and currency received in nonfinancial trade or business.”
State v. W. Union Fin. Servs., Inc., 199 P.3d 592 (Ariz. Ct. App. 2008). “31 U.S.C. § 5331 (2000 & Supp. V 2005); A.”
United States v. Kevin Calmes, 574 F. App'x 295 (5th Cir. 2014). “CM was charged under 31 U.S.C. § 5331 , which requires filing Form 8300 when a trade or business “receives more than $10,000 in coins or currency in [one] transaction (or [two] or more related transactions)”.”
United States v. Marion Michael O'Steen, 133 F.4th 1200 (11th Cir. 2025). · cites it 3× “8 See 31 U.S.C. §§ 5331 (reports relating to coins and currency received in non- financial trade or business) and 5322 (criminal penalties).”
United States v. Bokhari, 185 F. Supp. 3d 254 (D. Mass. 2016). · cites it 4× “Under 31 U.S.C. § 5331 (a), any person "who is engaged in a trade or business” and who receives more than $10,000 in coins or currency in one transaction, or in two or more "related transactions” during the course of the trade or business is required to file a report with the…”
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