Customer brings in $15,000 in cash, purchases 2 cashiers checks ($6,000 and $8,925), and gets $75 cash back. The CTR would be filed for $14,925 since the customer kept $75 of the money, correct?

Did the customer hand over the while ball of wax (perhaps because it was in $100 bills) and get "change"? If so, I'd record a total of $15,000 cash in, $14925 on line 25d and $75 on 25e.

Two weeks ago, I would have agreed with you. I've been persuaded that FinCEN would do it to show all the cash changing hands, and that it makes sense.

Yes, the customer handed the entire $15,000 over, then took the $75 (because it had to be exchanged for smaller bills).

Thanks for your response!

Would you also include the amount of currency exchanged (in this case the $75) on line 27e as well as 25e?

Uh, no. The cash paid out is not more than $10,000. You can't include it on a CTR.

Thank you. That makes perfect sense, I was getting myself confused!

One final question: Is it ok for the amounts on Part II to not match the amount listed on line 21? Example - Customer brings in $20,000 cash, purchases a cashiers check for $19,875.56, receives $124.44 in cash back. Should the CTR be completed as follows:

Line 21 - $20,000
Line 25d - $19,876
Line 25e - $125
Part II Total Cash In line - $20,001

Is this correct?