Form 8852 at a glance
What it is: Currency Transaction Report by Casinos-Nevada Form 8852: use this form for transactions occurring after April 30, 1997.
Who signs: The handler/recorder signs the form in Item 47 and the date the form was signed is recorded in Item 48. The reviewer signs the form in Item 50 and the date the form was signed is recorded in Item 51.
Any Nevada casino that qualifies as a 6A licensee pursuant to Reg. 6A; generally, casinos with greater than $10,000,000 in annual gross gaming revenue and with over $2,000,000 of table games statistical win. (checked November 12, 2026)
A reportable transaction is a transaction that involves more than $10,000 in cash. (checked November 12, 2026)
Also, smaller transactions occurring within a designated 24-hour period that aggregate to more than $10,000 in cash are reportable if the transactions are the same type transactions within the same monitoring area or if different type transactions occur within the same visit at one location. (checked November 12, 2026)
A 6A licensee must file Form 8852 for a reportable transaction with a patron as outlined in Reg. 6A.
Certain persons are not considered patrons pursuant to Reg. 6A. Transactions with these persons are not reportable. See Reg. 6A for details.
A filled-in Form 8852 example: a casino reports a patron's chip purchase
How to fill out Form 8852, box by box
Individual's last name or Organization's name
Items 3, 4 and 5. Enter the patron's last name in Item 3, first name in Item 4, and middle initial in Item 5 (if no middle initial, leave Item 5 blank).
Permanent address (number, street, and apt. or suite no.)
Items 6, 8, 9, 10 and 11. Enter the permanent street address including apartment or suite number, road or route number, city, state, zip code, and country (if not United States) of the patron.
Use two-letter postal abbreviations for the state (e.g., NV for Nevada, CA for California).
SSN or EIN and Date of birth
Item 7. Enter the patron's SSN or EIN. If a patron refuses to provide an SSN or EIN, indicate “REFUSED” in Item 7.
If a patron does not have an SSN or EIN, indicate “NONE” in Item 7.
Item 12. Enter the patron's date of birth if it is indicated on the patron's identification credential or contained in the 6A licensee's records.
If the date of birth is unavailable indicate “U/A” in Item 12.
Enter the date in an eight-digit number format with each month and day being a two-digit number (zero must precede any single-digit number) and the year being a four-digit number (e.g., September 19, 1963 is written as 09191963).
Method used to verify identity and Describe identification credential
Item 13. Method Used to Verify Identity. Check box a if the patron's identification credential was examined.
Check box b if the patron was a “known patron” under Reg. 6A and the information needed to complete the Form 8852 was taken from the 6A licensee's records.
If box a or b is checked, Item 14 must be completed.
Item 14. Check box a, b, c, or d as applicable. If box d is checked, specifically indicate the credential examined (e.g., Military ID).
For all types of credentials, enter the issuer of the credential such as the state or country (using two-letter abbreviations or codes) in the space provided for box e. Enter the identification number contained on the credential in the space provided for box f.
Item 15. Enter the patron's account number associated with the transaction. If no account number exists, indicate “N/A.”
Section B-Individual(s) Conducting Transaction(s)-If other than above (Agent)
Note: Complete Section B if an agent is involved in the transaction. If an agent is not involved in the transaction, leave Section B blank.
If an individual conducts a transaction on his or her own behalf (i.e., a patron), complete Section A and leave Section B blank.
If an individual conducts a transaction on behalf of another individual (i.e., an agent conducts a transaction for a patron), complete Section B for the agent and Section A for the patron.
CASH IN: (in U.S. dollar equivalent) 31
Note: Complete either Item 31 or 32; do not complete both items.
Item 31. CASH IN. Enter the dollar or United States dollar equivalent amount of the cash-in transaction on the appropriate line a, b, c, d, e, or f, and repeat the amount on line g.
Round amounts up to whole dollars (e.g., $10,220.12 must be entered as $10,221). (checked November 12, 2026)
CASH OUT: (in U.S. dollar equivalent) 32
CASH OUT. Enter the dollar or United States dollar equivalent amount of the cash-out transaction on the appropriate line a, b, c, d, e, f, g, h, or i, and repeat the amount on line j.
Date of transaction (see instructions) and Time of transaction
Date of Transaction. Enter the date of the transaction. Refer to instructions for Item 12 for format of date entry.
Item 34. Time of Transaction. Enter the time of the transaction and check either AM or PM (for midnight transactions check AM, for noon transactions check PM).
Casino Reporting Transaction(s)
Part III-Casino Reporting Transaction(s) Item 37. Casino's Trade Name. Enter the “DBA” name of the 6A licensee as indicated on the casino's Nevada gaming license.
Item 38. Casino's Legal Name. Enter the legal name of the 6A licensee as indicated on the casino's Nevada gaming license.
Item 39. Employer Identification Number (EIN). Enter the casino's EIN.
Items 40, 42, 43, 44, and 45. Address. Enter the street address, city, state, zip code, and country (if not United States) of where the transaction occurred (e.g., casino address, branch office address).
Item 41. Contact Telephone Number. Enter the business telephone number, including area code, of an individual that is to be contacted regarding questions about this report.
Name and title of recorder/handler and Name and title of reviewer
Item 46, 47, and 48. Name, Title and Signature of the Recorder/Handler and Date of Signature. Print or type the name and title of the person who handled/recorded the transaction in Item 46.
Item 49, 50, and 51. Name, Title, and Signature of the Reviewer and Date of Signature. Print or type the name and title of the person who performed the accounting department review of the form in Item 49.
File each Form 8852 by the 15th calendar day after the day of the transaction with the IRS Detroit Computing Center ATTN: CTRC-N P.O. Box 32621 Detroit, MI 48232-5604. Keep a copy of each form filed for five years from the date of filing.
More rules for Form 8852
Before completing a reportable transaction with a patron, a 6A licensee must obtain a valid, reliable identification credential from the patron. See Reg. 6A for details.
Certain terms, such as the terms “patron,” “designated 24-hour period,” “same type transactions” and “6A licensee,” are defined in Reg. 6A.
Common questions about Form 8852
Is there a penalty?
Civil and/or criminal penalties may be assessed for failure to comply with Reg. 6A.
When is this form not the right one?
Do not use Form 8852 to report receipts of cash in excess of $10,000 that occur at non-gaming areas; instead use Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business. (checked November 12, 2026) Use the May 1997 version of Form 8852 for reportable transactions occurring after April 30, 1997. Use the Nevada Gaming Control Board Currency Transaction Report and Currency Transaction Incident Report for reportable transactions occurring before May 1, 1997.
Sources
[1] Form 8852 (5-97), Currency Transaction Report by Casinos-Nevada (the served file; no issuer file found) (the Official source link on this page).