When, Where, and What To File The amount you receive and when you receive it determine when youmust file. Generally, you must file Form 8300 within 15 days afterreceiving a payment. If the Form 8300 due date (the 15th or last dayyou can timely file the form) falls on a Saturday, Sunday, or holiday,it is delayed until the next day that is not a Saturday, Sunday, orholiday. cheap hotel in DusseldorfMore than one payment. In some transactions, the buyer may arrange to pay you in cashinstallment payments. If the first payment is more than $10,000, youmust file Form 8300 within 15 days. If the first payment is not morethan $10,000, you must add the first payment and any later paymentsmade within one year of the first payment. When the total cashpayments are more than $10,000, you must file Form 8300 within 15days. After you file Form 8300, you must start a new count of cashpayments received from that buyer. If you receive more than $10,000 inadditional cash payments from that buyer within a 12-month period, youmust file another Form 8300. You must file the form within 15 days ofthe payment that causes the additional payments to total more than$10,000. If you are already required to file Form 8300 and you receiveadditional payments within the 15 days before you must file, you canreport all the payments on one form. Example. On January 10, you receive a cash payment of $11,000. You receiveadditional cash payments on the same transaction of $4,000 on February15, $5,000 on March 20, and $6,000 on May 12. By January 25, you mustfile a Form 8300 for the $11,000 payment. By May 27, you must file anadditional Form 8300 for the additional payments that total $15,000. Where to file. You can mail the form to the address given in the Form 8300instructions, or you can hand carry it to your local IRS office. Required statement to buyer. You must give a written statement to each person named on any Form8300 you must file. The statement must show the name and address ofyour business, the name and phone number of a contact person, and thetotal amount of reportable cash you received from the person duringthe year. It must state that you are also reporting this informationto the IRS. You must send this statement to the buyer by January 31 of the yearafter the year in which you received the cash that caused you to filethe form. Files: You must keep a copy of every Form 8300 you file for 5 years.