FinCEN Form 103, Currency Transaction Report by Casinos
Revised Instructions for Completing the Form
The Financial Crimes Enforcement Network (FinCEN) amended the Bank Secrecy Act
regulation requiring casinos to report transactions in currency (see 72 FR 35008 (June 26, 2007).
Specifically, the amendments exempt, as reportable transactions in currency, jackpots from slot
machines and video lottery terminals, as well as transactions, under certain conditions, involving
certain money plays and bills inserted into electronic gaming devices. Based on these changes:
• Slot jackpots are no longer required to be reported in item 31d (or elsewhere on the
form); Slot jackpots of $1,200 or more are reported via IRS Form W-2G, Certain
Gambling Winnings
• Money play bets are reported as cash in transactions in item 30d (“currency wager(s)”)
• Bills inserted into electronic gaming devices are reported as cash in transactions in item
30h (“other (specify)”), with the words “bills inserted in EGDs” in the space immediately
following “(specify)”
• Ticket redemptions (including race and sports books, and slots) are reported as cash out
transactions in item 31a (“redemptions of casino chips, tokens and other gaming
instruments”)
Casinos may continue to use the previous version of Form 103 (Rev. 3-03) if they complete it in
accordance with this guidance; revised Form 103 has updated instructions to reflect the changes
found in 31 C.F.R. § 103.22(b)(2)(iii). Also, the casino or card club gross annual gaming revenue
continues to be in excess of $1 million.
FinCEN Form 103-N, Currency Transaction Report by Casinos-Nevada
Rescinded Effective July 1, 2007
The Nevada Gaming Commission approved the repeal of Regulation 6A effective close-of-
business on June 30, 2007. FinCEN Form 103-N, Currency Transaction Report by Casinos –
Nevada, will be rescinded and not acceptable for reporting transactions after June 30, 2007.
Therefore, effective July 1, 2007, Nevada casinos with gross annual gaming revenues of
$10,000,000 or more and “table games statistical win” of $2,000,000 million are required to file
FinCEN Form 103.
FinCEN Form 103 Currency Transaction Report by Casinos
(Rev. June 2007) Previous editions will not be accepted after December 31, 2007.
Department of the Treasury
Please type or print.
FINCEN (Complete all applicable parts--See Instructions) OMB No. 1506-0005
1 If this Form 103 (CTRC) is submitted to amend a prior report check here: and attach a copy of the original CTRC to this form.
Part I Person(s) Involved in Transaction(s)
Section A--Person(s) on Whose Behalf Transaction(s) Is Conducted (Customer) 2 Multiple persons
3 Individual’s last name or Organization’s name 4 First name 5 M.I.
6 Permanent address (number, street, and apt. or suite no.) 7 SSN or EIN
8 City 9 State 10 ZIP code 11 Country code 12 Date of birth
(if not U.S.) ____/____/________
MM DD YYYY
13 Method used to verify identity: a Examined identification credential/document b Known Customer - information on file c Organization
14 Describe identification credential: a Driver’s license/State ID b Passport c Alien registration d Other
e Issued by: f Number:
15 Customer’s Account Number
Section B--Individual(s) Conducting Transaction(s) - If other than above (Agent) 16 Multiple agents
17 Individual’s last name 18 First name 19 M.I.
20 Address (number, street, and apt. or suite no.) 21 SSN
22 City 23 State 24 ZIP code 25 Country code 26 Date of birth
(if not U.S.) ____/____/________
MM DD YYYY
27 Method used to verify identity: a Examined identification credential/document b Known Customer - information on file
28 Describe identification credential: a Driver’s license/State ID b Passport c Alien registration d Other
e Issued by: f Number:
Part II Amount and Type of Transaction(s). Complete all items that apply. 29. Multiple transactions
30 CASH IN: (in U.S. dollar equivalent) 31 CASH OUT: (in U.S. dollar equivalent)
a Purchase(s) of casino chips, tokens, and a Redemption(s) of casino chips, tokens, tickets,
other gaming instruments $ . 00 and other gaming instruments $ . 00
b Deposit(s) (front money or safekeeping) . 00 b Withdrawal(s) of deposit (front money of safekeeping) . 00
c Payment(s) on credit (including markers) . 00 c Advance(s) on credit (including markers) . 00
d Currency wager(s) (including money plays) . 00 d Payment(s) on wager(s) . 00
e Currency received from wire transfer(s) out . 00 e Currency paid from wire transfer(s) in . 00
f Purchase(s) of casino check(s) . 00 f Negotiable instrument(s) cashed (including checks) . 00
g Currency exchange(s) . 00 g Currency exchange(s) . 00
h Travel and complimentary expenses and
h Other (specify): . 00 gaming incentives . 00
i Payment for tournament, contest or other promotions . 00
j Other (specify): . 00
i Enter total of CASH IN transaction(s) $ . 00 k Enter total of CASH OUT transaction(s) $ . 00
32 Date of transaction 33 Foreign currency used:
(see instructions) ____/____/________ (Country)
MM DD YYYY
Part III Casino Reporting Transactions
34 Casino’s trade name 35 Casino’s legal name 36 Employer identification number (EIN)
37 Address where transaction occurred (See instructions)
38 City 39 State 40 ZIP code
41 Title of approving official 42 Signature of approving official 43 Date of signature
____/____/________
Sign MM DD YYYY
Here 44 Type or print preparer’s name 45 Type or print name of person to contact 46 Contact telephone number
( )
For Paperwork Reduction Act Notice, see page 5. Cat. No. 37041B FinCEN Form 103 (Rev. 6-07)
FinCEN Form 103 (Rev. 6-07) Page 3
Multiple Persons or Multiple Agents
(Complete applicable parts below if box 2 or box 16 on page 1 is checked.)
Part I Person(s) Involved in Transaction(s)
Section A--Person(s) on Whose Behalf Transaction(s) Is Conducted (Customer)
3 Individual’s last name or Organization’s name 4 First name 5 M.I.
6 Permanent address (number, street, and apt. or suite no.) 7 SSN or EIN
___
___
___
___
___
___
___
___
8 City 9 State 10 ZIP code 11 Country (if not U.S.) 12 Date of birth
____/____/________
MM DD YYYY
13 Method used to verify identity: a Examined identification credential/document b Known Customer - information on file c Organization
14 Describe identification credential: a Driver’s license/State ID b Passport c Alien registration d Other
e Issued by: f Number:
15 Customer’s Account Number
Section B--Individual(s) Conducting Transaction(s) - If other than above (Agent)
17 Individual’s last name 18 First name 19 M.I.
20 Address (number, street, and apt. or suite no.) 21 SSN
___
___
___
___
___
___
___
___
22 City 23 State 24 ZIP code 25 Country (if not U.S.) 26 Date of birth
____/____/________
MM DD YYYY
27 Method used to verify identity: a Examined identification credential/document b Known Customer - information on file
28Describe identification credential: a Driver’s license/State ID b Passport c Alien registration d Other
e Issued by: f Number:
What to file. A casino must file Form 103 for each • Jackpots from slot machines or video lottery terminals
General Instructions
transaction involving either currency received (Cash in which IRS Form W-2G, Certain Gambling Winnings,
In) or currency disbursed (Cash Out) of more than are filed for payments to customers of $1,200 or more.
Form 103. Use this revision of Form 103 for filing
$10,000 in a gaming day. A gaming day is the normal Note: However, when a customeer increases a
on reportable transactions.
business day of the casino by which it keeps its books subsequent cash bet (i.e., money play), at the same
and records for business, accounting , and tax table game without departing, the increase in the
Suspicious Transactions. If a transaction is greater
purposes. Multiple transactions must be treated as a amount of the currency bet would represent a new bet
than $10,000 in currency as well as suspicious,
single transaction if the casino has knowledge that: of currency and a transaction in currency.
casinos must file a Form 103 and must report
(a) they are made by or on behalf of the same person,
suspicious transactions and activities on FinCEN
and (b) they result in either Cash In or Cash Out by Identification requirements. All individuals (except
Form 102, Suspicious Activity Report by Casinos
the casino totaling more than $10,000 during any employees conducting transactions on behalf of
(SARC). Also, casinos are required to use the SARC
one gaming day. Reportable transactions may occur armored car services) conducting a reportable
form to report suspicious activities involving or
at a casino cage, gaming table, and/or slot machine/ transaction(s) for themselves or for another person must
aggregating at least $5,000 in funds. Do not use
video lottery terminal. The casino should report both be identified by means of an official or otherwise reliable
Form 103 to (a) report suspicious transactions
Cash In and Cash Out transactions by or on behalf of record.
involving $10,000 or less in currency or (b)
the same customer on a single Form 103. Do not use Acceptable forms of identification include a driver’s
indicate that a transaction of more than $10,000
Form 103 to report receipts of currency in excess of license, military or military dependent identification
is suspicious.
$10,000 by non-gaming businesses of a casino (e.g., a card, passport, alien registration card, state issued
In situations involving suspicious
hotel); instead, use Form 8300, Report of Cash identification card, cedular card (foreign), or a
transactions requiring immediate attention, Payments Over $10,000 Received in a Trade or combination of other unexpired documents that contain
such as when a reportable transaction is Business. an individual’s name and address and preferably a
ongoing , the casino or card club shall
photograph and are normally acceptable by financial
immediately notify, by telephone, appropriate Exceptions. A casino does not have to report institutions as a means of identification when cashing
law enforcement and regulatory authorities in transactions with: checks for persons other than established customers.
addition to filing a timely suspicious activity • domestic banks; or For casino customers granted accounts for credit,
report. • currency dealers or exchangers, or check cashers, deposit, or check cashing, or on whom a CTRC
as defined in 31 C.F.R. § 103.11(uu), and which are containing verified identity has been filed, acceptable
Who must file. Any organization duly licensed or conducted pursuant to a contractual or other identification information obtained previously and
authorized to do business as a casino, gambling agreement covering the financial services in 31 C.F.R. maintained in the casino’s internal records may be
casino, or card club in the United States and §§103.22(b)(2)(i)(H),103.22(b)(2)(ii)(G), used as long as the following conditions are met. The
having gross annual gaming revenues in excess of and103.22(b)(2)(ii)(H). customer’s identity is re-verified periodically, any out-
$1 million must file Form 103. This includes the Also, a casino does not have to report the following of-date identifying information is updated in the
principal headquarters and every domestic branch types of transactions: internal records, and the date of each re-verification
or place of business of the casino or card club. The • Cash ins when it is the same physical currency is noted on the internal record. For example, if
requirement includes state-licensed casinos (both previously wagered in a money play on the same documents verifying an individual’s identity were
land-based and riverboat), tribal casinos, and state- table game without leaving the table; examined and recorded on a signature card when a
licensed and tribal card clubs. Since card clubs • Bills inserted into electronic gaming devices in multiple deposit or credit account was opened, the casino may
are subject to the same reporting rules as casinos, transactions (unless a casino has knowledge pursuant rely on that information as long as it is re-verified
the term “casino” as used in these instructions to 31 C.F.R. 103.22(c)(3)); periodically.
refers to both a casino and a card club. • Cash outs won in a money play when it is the same
physical currency wagered; or
FinCEN Form 103 (Instructions 6-07) Page 4
When and where to file: This form can be e-filed complete only section A. If a transaction is conducted identification credential/document. Check box b if you
through the Bank Secrecy Act E-filing System. by an individual on behalf of another person(s), examined an acceptable internal casino record (i.e.,
Go to http://bsaefiling.fincen.treas.gov/index.jsp to complete Section A for each person on whose behalf credit, deposit, or check cashing account record, or a
register. This form is also available for download on the the transaction is conducted; complete Section B for CTRC worksheet) containing previously verified
Web at www.fincen.gov, or may be ordered by calling the individual conducting the transaction. identification information on a “known customer.”
the IRS Forms Distribution Center at (800) 829-3676. Section A. Person(s) on Whose Behalf Check box c if the transaction is conducted on behalf
File each Form 103 by the 15th calendar day after the Transaction(s) Is Conducted (Customer) of an organization. If box a or b is checked, you must
day of the transaction with the: complete Item 14. If box c is checked, do not complete
Item 2. Multiple persons.—Check Item 2 if this Item 14.
IRS Detroit Computing Center transaction is being conducted on behalf of more than
ATTN: CTRC one person. For example, if John and Jane Doe cash a Item 14. Describe identification credential.— If a
P Box 32621
.O. check made out to them jointly at the casino, more driver’s license, passport, or alien registration card
Detroit, MI 48232 than one individual has conducted the transaction. was used to verify the individual’s identity, check as
Enter information in Section A for one of the individuals; appropriate box a, b, or c. If you check box d, you
A casino must retain a copy of each Form 103 filed for provide information for the other individual on page 2, must specifically identify the type of document used
5 years from the date of filing. Section A. Attach additional sheets as necessary. (e.g., enter “military ID” for a military or military/
dependent identification card). A statement such as
Penalties. Civil and/or criminal penalties may be Items 3, 4, and 5. Individual/Organization name.— “known customer” in box d is not sufficient for
assessed for failure to file a CTRC or supply information, If the person on whose behalf the transaction(s) is completion of Form 103. Enter in Item 14e the two-
or for filing a false or fraudulent CTRC. See 31 U.S.C. conducted is an individual,put his/her last name in letter state postal code, two-letter country code, or
5321, 5322, and 5324. Item 3, first name in Item 4 and middle initial in Item the name of the issuer for that document, and enter in
5. If there is no middle initial, leave Item 5 BLANK. If Item 14f the number shown on that official document.
Definitions. For purposes of Form 103, the terms the transaction is conducted on behalf of an
below have the following meanings: organization, enter the name in Item 3 and identify the Item 15. Customer account number.—Enter the
individual conducting the transaction in Section B. If account number which corresponds to the transaction
Agent. Any individual who conducts a currency an organization has a separate “doing business as being reported and which the casino has assigned to
transaction on behalf of another individual or (DBA)” name, enter in Item 3 the organization’s legal the person whose name is entered in Item 3. If the
organization. name (e.g., Smith Enterprises, Inc.) followed by the person has more than one account number affected
name of the business (e.g., DBA Smith Casino Tours). by the transaction, enter the account number that
Currency. The coin and paper money of the United corresponds to the majority of currency being
States or of any other country that is circulated and Items 6, 8, 9, 10, and 11. Address.—Enter the reported. If the transaction does not involve an
customarily used and accepted as money. permanent street address, city, two-letter state account number, enter “NOT APPLICABLE” in the
abbreviation used by the U.S. Postal Service, and ZIP space.
Customer. Any person involved in a currency code of the person identified in Item 3. Also, enter in
transaction whether or not that person participates in Item 6 the apartment or suite number and road or Section B. Individual(s) Conducting Transaction(s)
the casino’s gaming activities. route number. Do not enter a P O. box number unless
. – If Other Than Above (Agent)
the person has no street address. If the person is from
Person. An individual, corporation, partnership, trust a foreign country, enter any province name as well as Complete Section B if an individual conducts a
or estate, joint stock company, association, syndicate, the appropriate two-letter country code (For country transaction on behalf of another person(s) listed in
joint venture, or any other unincorporated code list go to www.fincen.gov/reg_bsaforms.html or Section A. If an individual conducts a transaction on
organization or group. call 1-800-949-2732 option 5). If country is U. S., leave his/her own behalf, leave Section B BLANK.
Item 11 BLANK.
Organization. Person other than an individual. Item 16. Multiple agents.—If, during a gaming day,
Item 7. Social security number (SSN) or Employer more than one individual conducts transactions on
Transaction In Currency (Currency Transaction). identification number (EIN).—Enter the SSN (if an behalf of an individual or organization listed in Section
The physical transfer of currency from one person to individual) or EIN (if other than an individual) of the A, check this box and complete Section B. List one of
another. person identified in Items 3 through 5. If that the individuals on the front of the form and the other
individual is a nonresident alien individual who does individual(s) on page 2, Section B. Attach additional
Negotiable Instruments. All checks and drafts not have an SSN, enter “NONE” in this space. sheets as necessary.
(including business, personal, bank, cashier’s, and
third-party), traveler’s checks, money orders, and Item 12. Date of birth.—Enter the customer’s date Items 17, 18, and 19. Name of individual.— Refer
promissory notes, whether or not they are in bearer of birth (DOB) if it is known to the casino through an to and follow instructions for completing items 3, 4,
form. existing internal record or reflected on an appropriate and 5.
identification document or credential presented to the
Items 20, 22, 23, 24, and 25. Address.— Refer to and
Specific Instructions casino to verify the customer’s identity (see
Identification Requirements above). Internal casino follow instructions for completing items 6, 8, 9, 10,
records can include those for casino customers granted and 11.
Note: Additional information that cannot fit on the
front and back of Form 103 must be submitted on accounts for credit, deposit, or check cashing, or on
whom a CTRC containing verified identity has been Item 21. Social security number (SSN).— Refer to
plain paper attached to Form 103. Type or print the
filed. If such records do not indicate the DOB, a casino and follow instructions for completing item 7.
individual’s or organization’s name and identifying
number, date of transaction, and casino’s name and should ask the customer for the DOB. If the DOB is
not available from any of these sources, the casino Item 26. Date of birth.—Enter the individual’s date
employer identification number (i.e., Items 3, 4, 5, 7,
should enter NOT AVAILABLE in the space. Eight of birth. For proper format, see the instructions under
32, 34, 35, and 36) as well as identify the specific
numerals must be inserted for each date. Enter the Item 12 above.
item number on all additional sheets. This will ensure
that if a sheet becomes separated, it will be associated date in the format “mm/dd/yyyy”, where “mm” is the
month, “dd” is the day, and “yyyy” is the year. Zero Item 27. Method used to verify identity.—Any
with the appropriate Form 103.
(0) should precede any single-digit number. For individual listed in Items 17 through 19 must present
example, if the individual’s birth date is June 1, 1948, an official document to verify his/her name and
Item 1. Amends prior report.—Check Item 1 if this
enter “06/01/1948” in Item 12. address. See the instructions under Item 13 above for
Form 103 amends a previously filed report. Staple a
more information. After completing Item 27, you must
copy of the original report behind the amended one.
Item 13. Method used to verify identity.—If an also complete Item 28.
Complete Part III in its entirety, but complete only
those other entries that are being amended. individual conducts the transaction(s) on his/her own
behalf, his/her name and address must be verified by Item 28. Describe identification credential.—
examination of an official credential/document or Describe the identification credential used to verify
Part I. Person(s) Involved in Transaction(s)
internal record containing identification information on the individual’s name and address. See the instructions
a known customer (see Identification Requirements under Item 14 above for more information.
Note: Section A must be completed in all cases. If an
individual conducts a transaction on his/her own behalf, above). Check box a if you examined an official
FinCEN Form103 (Instructions 6-07) Page 5
Part II. Amount and Type of Transaction(s) Example 1. Person A purchases $11,000 in chips Item 33. Foreign currency.—If foreign currency is
with currency (one Cash In entry); and later receives involved, identify the country of issuance by entering
Part II identifies the type of transaction(s) reported currency from a $6,000 redemption of chips and a the appropriate two-letter country code. If multiple
and the amount(s) involved. You must complete all $2,000 credit card advance (two Cash Out entries). foreign currencies are involved, identify the country
items that apply. Complete Form 103 as follows: for which the largest amount in U.S. Dollars is
Cash In of “$11,000” is entered in Item 30a exchanged.
Item 29. Multiple transactions.—Check this box if (purchase of chips) and Cash In Total of “$11,000” is
multiple currency transactions, none of which entered in Item 30j. No entry is made for Cash Out. Part III. Casino Reporting Transaction(s)
individually exceeds $10,000, comprise this report. The two Cash Out transactions equal only $8,000,
which does not meet the BSA reporting threshold. Item 34. Casino’s trade name.—Enter the name by
Items 30 and 31. Cash in and cash out.— Enter in which the casino does business and is commonly
the appropriate spaces provided in Items 30 and/or Example 2. Person B deposits $5,000 in currency known. Do not enter a corporate, partnership, or other
31, the specific currency amount for each “type of to his front money account and pays $10,000 in entity name, unless such name is the one by which the
transaction” for a reportable Cash In or Cash Out. If currency to pay off an outstanding credit balance casino is commonly known.
the casino engages in a Cash In or a Cash Out (two Cash In entries); receives $7,000 in currency
transaction that is not listed in Items 30a through 30g from a wire transfer (one Cash Out entry); and presents Item 35. Casino’s legal name.—Enter the legal name
or Items 31a through 31i, specify the type of transaction $2,000 in small denomination U.S. Currency to be as shown on required tax filings, only if different from
and the amount of currency in Item 30h or 31j, exchanged for an equal amount in U.S. $100 bills. the trade name shown in Item 34. This name will be
respectively. Enter the total amount of the reportable Complete Form 103 as follows: defined as the name indicated on a charter or other
Cash In transaction(s) in Item 30i. Enter the total amount document creating the entity, and which is identified
of the reportable Cash Out transaction(s) in Item 31k. Cash In of “$5,000” is entered in Item 30b (deposit), with the casino’s established EIN.
If less than a full dollar amount is involved increase “$10,000” is entered in Item 30c (payment on credit),
the figure to the next higher dollar. For example, if “$2,000” is entered in Item 30g (currency exchange), Item 36. Employer identification number (EIN).—
the currency total is $20,500.25, show it as and Cash In Total of “$17,000” is entered in Item 30i. Enter the casino’s EIN.
$20,501.00. In determining whether the transactions are reportable,
the currency exchange is aggregated with both the Items 37, 38, 39, and 40. Address.—Enter the street
If there is a currency exchange, list it separately Cash In and the Cash Out amounts. The result is a address, city, state, and ZIP code of the casino (or
with both the Cash In and Cash Out totals. If foreign reportable $17,000 Cash In transaction. No entry is branch) where the transaction occurred. Do not use a
currency is exchanged, use the U.S. dollar equivalent made for Cash Out. The total Cash Out amount only .O.
P box number.
on the day of the transaction. equals $9,000, which does not meet the BSA reporting
threshold. Items 41 and 42. Title and signature of approving
Payment(s) on credit, Item 30c, includes all forms official.—The official who is authorized to review and
of cash payments made by a customer on a credit Example 3. Person C deposits $7,000 in currency approve Form 103 must indicate his/her title and sign
account or line of credit, or in redemption of markers to his front money account and pays $9,000 in currency the form.
or counter checks. Currency received from wire to pay off an outstanding credit balance (two Cash In
transfer(s) out, Item 30e, applies to cash received entries); receives $2,500 in currency from a withdrawal Item 43. Date the form is signed.—The approving
from a customer when the casino sends a wire transfer from a safekeeping account, $2,500 in currency from official must enter the date the Form 103 is signed.
on behalf of a customer. a wire transfer and cashes a personal check of $7,500 For proper format, see the instructions for Item 12
(three Cash Out entries); and presents Canadian above.
Redemptions of chips, tokens, tickets and other dollars which are exchanged for $1,500 in U.S. Dollar
gaming instruments, Item 31a, includes all cash equivalent. Complete Form 103 as follows: Item 44. Preparer’s name.—Type or print the full
redemptions of slot machine or video lottery tickets to name of the individual preparing Form 103. The
a customer (unless covered by IRS Form W-2G filing) Cash In of “$7,000” is entered in Item 30b (deposit), preparer and the approving official may be different
as well as all cash redemptions of race and sports “$9,000” is entered in Item 30c (payment on credit), individuals.
book tickets to a customer. Currency paid from wire “$1,500” is entered in Item 30g (currency exchange),
transfer(s) in, Item 31e, applies to cash paid to a and a Cash In total of “$17,500” is entered in Item Items 45 and 46. Contact person/telephone
customer when the casino receives a wire transfer on 30i. Cash Out of “$2,500” is entered in Item 31b number.—Type or print the name and commercial
behalf of a customer. Travel and complimentary (withdrawal of deposit), “$2,500” is entered in Item telephone number of a responsible individual to
expenses and gaming incentives, Item 31h, includes 31e (wire transfer), “$7,500” is entered in Item 31f contact concerning any questions about this Form
reimbursements for a customer’s travel and (negotiable instrument cashed), “$1,500” is entered 103.
entertainment expenses and cash complementaries in Item 31g (currency exchange) and a Cash Out
(“comps”). Total of “$14,000” is entered in Item 31k. In this Paperwork Reduction Act Notice.—The requested
example, both the Cash In and Cash Out totals exceed information is useful in criminal, tax, and regulatory
Determining Whether Transactions $10,000, and each must be reflected on Form 103. investigations and proceedings. Financial institutions
Meet The Reporting Threshold are required to provide the information under 31
Example 4. Person D purchases $10,000 in chips U.S.C. 5313 and 31 CFR Part 103, commonly referred
with currency and places a $10,000 cash bet (two to as the Bank Secrecy Act (BSA). The BSA is
Only cash transactions that, alone or when
Cash In entries); and later receives currency for an administered by the U.S. Department of the Treasury’s
aggregated, exceed $10,000 should be reported on
Financial Crimes Enforcement Network (FinCEN). You
Form 103. A casino must report multiple currency $18,000 redemption of chips and $20,000 from a
are not required to provide the requested information
transactions when it has knowledge that such payment on a cash bet (two Cash Out entries).
unless a form displays a valid OMB control number.
transactions have occurred. This includes knowledge Complete Form 103 as follows:
The time needed to complete this form will vary
gathered through examination of books, records, logs, depending on individual circumstances. The estimated
information retained on magnetic disk, tape or other Cash In of “$10,000” is entered in Items 30a and average time is 19 minutes. Send comments regarding
machine-readable media, or in any manual system, 30d and a Cash In total of “$20,000” is entered in this burden estimate, including suggestions for reducing
and similar documents and information that the casino Item 30i. Cash Out of “$18,000” is entered in Item the burden, to the Office of Management and Budget,
maintains pursuant to any law or regulation or within 31a (redemption of chips), “$20,000” is entered in Paperwork Reduction Project, Washington, DC 20503
the ordinary course of its business. Item 31d (payment on bets) and a Cash Out Total of and to the Financial Crimes Enforcement Network,
“$38,000” is entered in Item 31k. In this example, Attn.: Paperwork Reduction Act, P.O. Box 39, Vienna
Cash In and Cash Out transactions for the same both the Cash In and Cash Out totals exceed $10,000, VA 22183-0039.
customer are to be aggregated separately and must and each must be reflected on Form 103.
not be offset against one another. If there are both
Cash In and Cash Out transactions which each exceed Item 32. Date of transaction.—Enter the gaming
$10,000, enter the amounts in Items 30 and 31 and day on which the transaction occurred (see What To
report on a single Form 103. File above). For proper format, see the instructions
for Item 12 above.
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