Form 8362 E9162291

User Manual: 8362

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8362

Form

Currency Transaction Report by Casinos

(Rev. May 1992)

Part I

OMB No. 1545-0906

File a separate Form 8362 for each transaction. Please type or print.

Department of the Treasury
Internal Revenue Service

(Complete all applicable parts—see instructions)

Individual or Organization for Whom This Transaction Was Completed

Individual’s last name

First name

Organization’s name

Employer identification number (EIN)

Passport number

Country

Address (number, street, and apt. or suite no.)

Occupation, profession, or business

Alien registration number

Country

ZIP code

Driver’s license (number and state)

City

State

Part II

Middle initial

Country (if not U.S.)

Social security number

Identity of Individual Conducting the Transaction (Complete only if an agent conducts a transaction
for the person in Part l)

Last name

First name

Address (number, street, and apt. or suite no.)

Passport number

Country

Alien registration number

ZIP code

Country (if not U.S.)

Driver’s license (number and state)

City

State

Part III

Patron’s Account or Receipt Number

Part IV

Description of Transaction

Middle initial

Social security number

©
©

If more space is needed, attach a separate schedule and check this box
1

Country

Type of transaction. Check the applicable boxes to describe transaction.

a

Currency exchange (currency for currency)

b CASH IN:
(1)

Deposit (front and safekeeping)

(3)

Check purchased (see item 6 below)

(5)

Collection on account

(2)

Chips purchased

(4)

Wire transfer of funds

(6)

Other cash in
(specify)

c CASH OUT:

2

(1)

Withdrawal of deposit (front and safekeeping)

(3)

Chips redeemed

(2)

Check cashed (see item 6 below)

(4)

Credit advance

Total amount of currency transaction (in
U.S. dollars)
$

.00

3 Amount in item 2 in $100 bills or higher
$

(5)

Other cash out

(specify)

4 Date of transaction (month, day, and year)

.00

5 If other than U.S. currency is involved, please furnish the following information:
Currency name
Country

Total amount of each foreign currency (in U.S. dollars)
$

.00

6 If a check was involved in this transaction, please furnish the following information (see instructions):
Date of check
Amount of check (in U.S. dollars) Payee of check
$

.00

Maker of check

Part V

Drawee bank and city

Casino Reporting the Financial Transaction

Name

Employer identification number (EIN)

Address (number, street, and apt. or suite no.) where transaction occurred
City

Sign
Here

State

©
©

ZIP code

(Casino employee who handled the transaction)

(Title)

(Date)

(Casino official reviewing and approving the Form 8362)

(Title)

(Date)

For Paperwork Reduction Act Notice, see back of form.

Cat. No. 62291Z

Form

8362

(Rev. 5-92)

Form 8362 (Rev. 5-92)

General Instructions
Paperwork Reduction Act Notice.—
The requested information is useful in
criminal, tax, and regulatory
investigations, for instance by directing
the Federal Government’s attention to
unusual or questionable transactions.
Casinos are required to provide the
information under 31 CFR 103.22,
103.25, and 103.36.
The time needed to complete this
form will vary depending on individual
circumstances. The estimated average
time is 38 minutes. If you have
comments concerning the accuracy of
this time estimate or suggestions for
making this form more simple, we would
be happy to hear from you. You can
write to both the Internal Revenue
Service, Washington, DC 20224,
Attention: IRS Reports Clearance Officer,
T:FP; and the Office of Management
and Budget, Paperwork Reduction
Project (1545-0906), Washington, DC
20503. DO NOT send this form to either
of these offices. Instead, see When and
Where To File below.
Who Must File.—Each casino must file
a Form 8362 for each deposit,
withdrawal, exchange of currency or
gambling tokens or chips, or other
payment or transfer, by, through, or to
such casino, which involves a
transaction in currency of more than
$10,000. Multiple transactions by or for
any person which in any one day total
more than $10,000 should be treated as
a single transaction, if the casino is
aware of them.
Exception. Casinos do not have to file
Form 8362 for transactions with
domestic banks.
When and Where To File.—File this
form by the 15th day after the date of
the transaction. Send it to the Internal
Revenue Service Data Center, P.O. Box
32621, Detroit, MI 48232, Attn: CTRC, or
hand carry it to your local IRS office.
Keep a copy of each Form 8362 for 5
years from the date you file it.
Penalties.—Civil and criminal penalties
(up to $500,000) are provided for failure
to file a report or to supply information,
and for filing a false or fraudulent report.
See 31 CFR 103.47 and 103.49.

Specific Instructions
Part I
You must complete this part. Record
information about patrons and other
individuals who conduct transactions in
person for their own benefit.
If an agent (see Definitions) conducts
a transaction with the casino for a
patron or other person, show in Part I
the patron’s or other person’s identity
and show in Part II the agent’s identity.
Use a passport, alien ID card, or other
official document showing nationality to

Page

verify the identity of an alien or
nonresident of the United States. Use a
driver’s license or other document,
normally accepted as identification when
cashing checks, to verify the identity of
anyone else. Record the information from
the document in the appropriate block.
In the address section, enter the
permanent street address. If the address
is outside the United States, provide the
city, province or state, postal code, and
the name of the country.

Part II
Complete this part only when an agent
(see Definitions) conducts a transaction
for a patron or other person.
The identity of the agent must be
verified. Use a passport, alien ID card, or
other official document showing
nationality to verify the identity of an
alien or nonresident of the United
States. Use a driver’s license or other
document, normally accepted as
identification when cashing checks, to
verify the identity of anyone else.
In the address section, enter the
permanent street address of the agent
conducting the transaction. If the
address is outside the United States,
provide the city, province or state, postal
code, and the name of the country.
In the social security number block,
enter the social security number of the
agent conducting the transaction. If the
agent has no number, write “None” in
this block.

Part III
If the patron has an account relationship
with the casino, enter the account
number. If a receipt has been issued for
a front or safekeeping deposit, enter the
number.

Part IV
If less than a full dollar amount is involved,
round that figure to the next higher dollar.
For example, if the CASH IN totaled
$10,000.05, show the figure as
$10,001.00.
Item 1.—Check the boxes that describe
the exact nature of the transaction.
Item 6.—Complete this if a check is
cashed or a check is purchased with
currency.

Part V
Enter the full legal name of the casino
and the street address of the casino,
office, or branch where the actual
currency transaction was conducted.
Enter the casino’s employer identification
number (EIN) in the block provided.
Signature.—This report must be signed
by the casino employee or official who
handled the transaction and also by the
casino official who reviewed and
approved Form 8362.

2

Definitions
Agent.—An individual who conducts a
transaction in currency at a casino or
gambling casino for or on behalf of
another person.
Casino.—An organization licensed as a
casino or gambling casino by a state or
local government and having gross
annual gaming revenue in excess of $1
million. It includes the principal
headquarters, branch location, or other
place of business of the casino or
gambling casino.
Currency.—The coin and currency of
the United States or of any other
country, which circulate in and are
customarily used and accepted as
money in the country in which issued. It
includes United States silver certificates,
United States notes, and Federal
Reserve notes, but does not include
bank checks or other negotiable
instruments not customarily accepted as
money.
Domestic Bank.—Each agent, agency,
branch, or office in the United States of
a foreign bank and each agency, branch,
or office in the United States of any
person doing business in one or more of
the capacities listed below:
1. A commercial bank or trust
company organized under the laws of
any state or of the United States;
2. A private bank;
3. A savings and loan association or a
building and loan association organized
under the laws of any state or of the
United States;
4. An insured institution as defined in
section 401 of the National Housing Act;
5. A savings bank, industrial bank, or
other thrift institution;
6. A credit union organized under the
laws of any state or of the United
States; and
7. Any other organization chartered
under the banking laws of any state and
subject to the supervision of the bank
supervisory authorities of a state.
Identifying Number.—For individuals,
this is the social security number. For
others, it is the employer identification
number (9 digits).
Patron.—An individual who engages in
gaming activities at a casino.
Person.—An individual, corporation,
partnership, trust or estate, joint stock
company, association, syndicate, joint
venture, or other unincorporated
organization or group, and all entities
treated as legal personalities.
Transaction in Currency.—A transaction
involving the physical transfer of
currency from one person to another. A
transaction in currency does not include
a transfer of funds by means of bank
check, bank draft, wire transfer, or other
written order that does not include the
physical transfer of currency.



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Creation Date--Text             : Tuesday, July 20, 1993 at 4:38AM
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Format                          : application/pdf
Title                           : Form 8362
Creator                         : National Tax Services, Inc.
Description                     : Currency Transaction Report by Casinos
Create Date                     : Tuesday, July 20, 1993 at 4:38AM
Author                          : National Tax Services, Inc.
Subject                         : Currency Transaction Report by Casinos

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