Efile Form 8300

Historically, businesses that must file Form 8300 (Report of Cash Payments Over $10,000 Received in a Trade or Business) would be able to paper file the Form under any circumstance.

The Internal Revenue Service announced on August 30, 2023, that businesses that are required to file at least 10 information returns other than Form 8300 must now e-file the Form.

Examples of information returns other than Form 8300 include Forms W-2 and 1099-INT.

A business may file a request for waiver from the requirement due to undue hardship using Form 8508. Businesses are also automatically exempt from filing Form 8300 electronically if using technology conflicts with the filer’s religious beliefs.