https://bsaefiling.fincen.treas.gov/docs/XMLUserGuide_FinCENCTR.pdfGeneral Instructions
1. Who must file. Each financial institution (other than the U.S. Postal Service, for which there are separate rules)
must file a FinCEN CTR for each deposit, withdrawal, exchange of currency, or other payment or transfer, by,
through, or to the financial institution which involves a transaction in currency of more than $10,000. Multiple
transactions must be treated as a single transaction if the financial institution has knowledge that they are by or
on behalf of the same person and they result in either currency received (cash in) or currency disbursed (cash out)
by the financial institution totaling more than $10,000 during any one business day.
For a bank, a business day is
the day on which transactions are routinely posted to customers’ accounts, as normally communicated to
depository customers.