Customer comes in and cashes check for $10K. At the same time and the for the same acount, gives a deposit of $200 in cash but only wants to deposit $180. He presents another deposit of $400 cash but only wants to deposit $380. Do we aggregate the cash back from the $10k cashed check with the additional $40 we gave back to him for the smaller deposits for a total out of $10,040 on the CTR?

I would aggregate the cash outs and report the CTR.

Does this person do this on a regular basis----if so it would be structuring.

I've actually had a head teller "advise" a customer to "structure" in order to not report.

I would say yes simply because the customer walked out of the branch with $10,040 in cash and because the $40 was an actual transaction that was handled by a teller. So even though he brought in $600 cash, he got $40 cash back from that transaction (I assume he didn't have any $20 bills and this is why he made such odd transactions.) So he made 3 transactions which, put together, triggered the need for the CTR.

Yes, you would file a CTR. The customer exceeded the reporting threshold.