Husband and wife each bring in $10,000 to deposit to two different accounts with both names on them, and three days prior had deposited had deposited $7700.00 - it is believed they are structuring too avoid the reporting - so should CTR be filed for the two deposits and then a
SAR be filed for the combination or just a SAR for all

Deposits are assumed to benefit all accountholders, so if they made the $10,000 deposits on one business day, then a CTR is required. I think a SAR is in order.

"it is believed they are structuring too avoid the reporting -"

SAR would be required.

"10,000 to deposit to two different accounts with both names on them"

CTR required as well

When H and W each makes a cash deposit to an account or accounts jointly held by H and W, and those deposits aggregate to more than $10,000 you will have a CTR with FOUR part I entries -
1. H as conductor with items 2a and 3 checked, with total of the deposits H conducted
2. W as "person on whose behalf" with items 2c and 3 checked with total of the deposits H conducted
3. W as conductor with items 2a and 3 checked, with total of the deposits W conducted
4. H as "person on whose behalf" with items 2c and 3 checked with the total of the deposits W conducted
Item 25 will show the total of the cash deposited.