I tried to search for this before posting but could not find an answer. I have a customer who brought in 20,000 to deposit into her daughter's account. She is not on this account with her daughter. She also brought in 250 for her own account. I know I can't mark to places on line 2 so do I have to do two sheets for her? One marking person conducting transaction for another with the amount she brought in for her daughter and one marking person conducting transaction on own behalf with the amount she brought in for herself?

You complete one Part 1 for the mother and mark 2a. You complete one Part 1 for the daughter and mark 2c.

If you hover your mouse over the boxes, it will show a pop-up explanation box that tells you how to complete the Part 1 information when more than one option applies.

Also, the amount to be shown in box 21 for the mother is $20,250 and in box 21 for the daughter is $20,000.

The rule of thumb when more than one of the item 2 boxes describes the person's role in the transactions being reported is you pick the first option from left to right that applies to that person.