You'll have two Part I's on the same CTR -
In Box 21 (Cash out)for Person A, enter $25,000 ($10,000 + $15,000), and in Box 21 for Person B, enter just $15,000. Check box 3 for multiple transactions only for Person A.
In Part II, enter $25,000 in box 27d for negotiable instruments cashed.
Last edited by kw004h; 04/21/14 09:12 PM. Reason: added info about multiple transactions