---
title: "Map the firm's activities against the Bank Secrecy Act and Form 8300"
url: "https://ailawframework.com/obligations/aml-ctf-the-practice-as-a-reporting-entity/map-the-practice-s-work-against-the-designated-services/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A52OB-X20260927-1-US"
practice_area: "AML/CTF — the practice as a reporting entity"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Map the firm's activities against the Bank Secrecy Act and Form 8300

> Build a table of the firm's activities and mark each one against the categories in 31 U.S.C. § 5312(a)(2) and against cash receipts over $10,000. Do not decide that the firm is, or is not, a financial institution.

Canonical page: https://ailawframework.com/obligations/aml-ctf-the-practice-as-a-reporting-entity/map-the-practice-s-work-against-the-designated-services/united-states  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [AML/CTF — the practice as a reporting entity](https://ailawframework.com/obligations/aml-ctf-the-practice-as-a-reporting-entity.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| How AI is used | Build a table of the firm's activities and mark each one against the categories in 31 U.S.C. § 5312(a)(2) and against cash receipts over $10,000. Do not decide that the firm is, or is not, a financial institution. |
| What the lawyer must review | Law firms are not listed as a class. Section 5312(a)(2) does list persons involved in real estate closings and settlements, and persons who engage as a business in the transmission of currency, funds, or value that substitutes for currency. A trade or business, including a firm, that receives more than $10,000 in cash in one transaction or in two or more related transactions must make the return required by 26 U.S.C. § 6050I. FinCEN's Residential Real Estate Rule was vacated by the Eastern District of Texas on 19 March 2026 and FinCEN has appealed; while that order is in force, reporting persons are not required to file Real Estate Reports. Do not apply AUSTRAC designated-service rules. |
| Written for | United States |
| Applies to | [Map the practice's work against the designated services](https://ailawframework.com/obligations/aml-ctf-the-practice-as-a-reporting-entity/map-the-practice-s-work-against-the-designated-services.md) |

## Checking plan

- What the AI does: Build a table of the firm's activities and mark each one against the categories in 31 U.S.C. § 5312(a)(2) and against cash receipts over $10,000. Do not decide that the firm is, or is not, a financial institution.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- There is no general US suspicious-matter regime for law firms. Do not import AUSTRAC enrolment or suspicious matter reports.
- Check whether the Eastern District of Texas vacatur of the Residential Real Estate Rule is still in force before advising that no real-estate report is required.

## Sources

- [31 U.S.C. § 5312 (Bank Secrecy Act definitions)](https://www.law.cornell.edu/uscode/text/31/5312) (checked 2026-10-22)
- [26 U.S.C. § 6050I (returns relating to cash received in a trade or business)](https://www.law.cornell.edu/uscode/text/26/6050I) (checked 2026-10-22)
- [FinCEN: Residential Real Estate Rule, vacatur alert (19 March 2026)](https://www.fincen.gov/rre) (checked 2026-10-22)

## Forms and precedents for this task

| Form or precedent | Kind | AI level | Summary |
| --- | --- | --- | --- |
| [AUSTRAC enrolment form for a reporting entity](https://ailawframework.com/precedents/aml-ctf-the-practice-as-a-reporting-entity/form-austrac-enrol-business.md) | Form | Yellow | Link to AUSTRAC's enrol-a-business form in AUSTRAC Online. A business that provides a designated service with a geographical link to Australia must enrol. |

Signed-in accounts can read the full text of each one.

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*