Answer: A Form 8300, which is a Report of Cash Payments Over $10,000 Received in a Trade or Business, must be filed in conjunction with cash transactions that involve receiving more than $10,000 in a single transaction or multiple related transactions. The form is typically filed by businesses, financial institutions, and individuals engaged in a trade or business to report such cash transactions to the Internal Revenue Service (IRS) as required by U.S. federal law.