The IRS is reminding businesses in any U.S. possession or territory that Form 8300 must be filed within 15 days of any transaction that involves a payment of more than $10,000 in cash.  Related transactions within a 24-hour period must also be reported, and transactions with the same payer within a 24-hour period are treated as one transaction.  The relevant territories include American Samoa, the Northern Mariana Islands, Guam, Puerto Rico, and the U.S. Virgin Islands.  The Form 8300 reference guideprovides additional information.