We have a daughter who cashed out several check payble to herself that ended up being reportable. Amoung those checks were 3 checks totaling $38.00 payble to the daughters mother. The mother endorsed the checks. Do we need to add the mother as a benefactor on the CTR even if her portion only totalled $38.00?

If the mother signed the checks over to the daughter, I would not automatically assume that the transaction was going to benefit the mother without some additional information. I would not include the mother on the CTR.

More information would be if the associate saw the daughter hand the money over to her mother?

That would do it.

Thank you so much for clearing this up for me.