When filing a CTR for a currency exchange, is the total amount IN listed in 25e and the same amount OUT listed in 27e? Also the same for item 21 and 22?

Yes, if they are both over $10,000. We have a convenience store that deposits cash and does a currency exchange for a small amount (500 or so). In this case we wouldn't list the currency exchange out (27e) on the CTR since it's not over $10,000; but we would list it on the cash in side (25e). it would also be included on line 21.

Thank you, it made sense to me but sometimes the required forms have a different view on things!

If it's a joint account would you include the joint account holder's information. I'm thinking no because you don't know if they will benefit from the transaction.

If it's a pure currency exchange that involves neither a deposit nor a withdrawal, the fact that an account is joint is irrelevant, isn't it? If the exchange is for a business, the business is named. If it's for an individual, it's for the individual.