---
kind: "section"
citation: "31 U.S.C. § 5331"
title: "31"
title_heading: "Money and Finance"
number: "5331"
heading: "Reports relating to coins and currency received in nonfinancial trade or business"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/31/5331"
units:
  - "Subtitle IV — Money"
  - "Chapter 53 — Monetary Transactions"
  - "Subchapter II — Records and Reports on Monetary Instruments Transactions"
---

# §5331. Reports relating to coins and currency received in nonfinancial trade or business

- (a) **Coin and Currency Receipts of More Than $10,000.—** Any person—
  - (1)
    - (A) who is engaged in a trade or business, and
    - (B) who, in the course of such trade or business, receives more than $10,000 in coins or currency in 1 transaction (or 2 or more related transactions), or
  - (2) who is required to file a report under section 6050I(g) of the Internal Revenue Code of 1986,

  shall file a report described in [subsection (b)](#b) with respect to such transaction (or related transactions) with the Financial Crimes Enforcement Network at such time and in such manner as the Secretary may, by regulation, prescribe.

- (b) **Form and Manner of Reports.—** A report is described in this subsection if such report—
  - (1) is in such form as the Secretary may prescribe;
  - (2) contains—
    - (A) the name and address, and such other identification information as the Secretary may require, of the person from whom the coins or currency was received;
    - (B) the amount of coins or currency received;
    - (C) the date and nature of the transaction; and
    - (D) such other information, including the identification of the person filing the report, as the Secretary may prescribe.
- (c) **Exceptions.—**
  - (1) **Amounts received by financial institutions.—** [Subsection (a)](#a) shall not apply to amounts received in a transaction reported under [section 5313](/usc/31/5313.md) and regulations prescribed under such section.
  - (2) **Transactions occurring outside the united states.—** Except to the extent provided in regulations prescribed by the Secretary, [subsection (a)](#a) shall not apply to any transaction if the entire transaction occurs outside the [United States](/usc/31/5312.md?p=a-6).
- (d) **Currency Includes Foreign Currency and Certain Monetary Instruments.—**
  - (1) **In general.—** For purposes of this section, the term “currency” includes—
    - (A) foreign currency; and
    - (B) to the extent provided in regulations prescribed by the Secretary, any monetary instrument (whether or not in bearer form) with a face amount of not more than $10,000.
  - (2) **Scope of application.—** [Paragraph (1)(B)](#d-1-B) shall not apply to any check drawn on the account of the writer in a [financial institution](/usc/31/5312.md?p=a-2) referred to in subparagraph [(A)](/usc/31/5312.md?p=a-2-A), [(B)](/usc/31/5312.md?p=a-2-B), [(C)](/usc/31/5312.md?p=a-2-C), [(D)](/usc/31/5312.md?p=a-2-D), [(E)](/usc/31/5312.md?p=a-2-E), [(F)](/usc/31/5312.md?p=a-2-F), [(G)](/usc/31/5312.md?p=a-2-G), [(J)](/usc/31/5312.md?p=a-2-J), [(K)](/usc/31/5312.md?p=a-2-K), [(R)](/usc/31/5312.md?p=a-2-R), or [(S)](/usc/31/5312.md?p=a-2-S) of section 5312(a)(2).

## Source credit

(Added Pub. L. 107–56, title III, § 365(a), Oct. 26, 2001, 115 Stat. 333; amended Pub. L. 112–74, div. C, title I, § 120, Dec. 23, 2011, 125 Stat. 891.)

## Notes

### Editorial Notes

### References in Text

Section 6050I(g) of the Internal Revenue Code of 1986, referred to in subsec. (a)(2), is classified to section 6050I of Title 26, Internal Revenue Code.

### Amendments

2011—Subsec. (a). Pub. L. 112–74 redesignated pars. (1) and (2) as subpars. (A) and (B), respectively, of par. (1), substituted “, and” for “; and” in subpar. (A), inserted “or” at end of subpar. (B), and added par. (2).

### Statutory Notes and Related Subsidiaries

### Regulations

Pub. L. 107–56, title III, § 365(e), formerly § 365(f), Oct. 26, 2001, 115 Stat. 335, renumbered § 365(e) by Pub. L. 108–458, title VI, § 6202(n)(2), Dec. 17, 2004, 118 Stat. 3746, provided that: “Regulations which the Secretary [of the Treasury] determines are necessary to implement this section [enacting this section and amending sections 5312, 5317, 5318, 5321, 5324, 5326, and former 5328 of this title] shall be published in final form before the end of the 6-month period beginning on the date of enactment of this Act [Oct. 26, 2001].”