If a customer brings in $18,000 in currency and deposits $12,000 into his account and takes the rest back in large bills, do I put the $18,000 as cash in and $6,000 as cash out?

don't worry about the cash out as it did not aggregate to over $10,000

So do I just report the actual cash that was deposited or the total amount that was presented?

you want to capture all of the cash that aggregates over $10,000, so I'd file the CTR like this:

25a - $12,000
25e - $6,000

Thanks!

What if the total cash brought in was $12,000. Deposited $4,000 and exchanged $8,000 for big bills. Would I still list it the same way you described?

Aggregate cash in still exceeds $10,000 so

25a $4,000
25e $8,000

I agree with Brian

Go to the User Test System and input your example. The report will not total item 27 (cash outs) because the amount does not exceed $10K. It will total item 25 (cash ins) as $12K. The report can do the math.

Dusting off this old thread. If the customer brought in $20,000 and deposited $18,765.23 into a CD to bring it up to an even amount and took the rest back in cash, would that still be reported as 25a: $18,766 and 25e: $1,235?

yes

You would not report the cash back as it is below 10k

the 1235 was a currency exchange that would be required to be reported in field 25e

Ahh, I was thinking you were reporting the cash back to the customer.

Wait what? The 1235 is a non-event. It wouldn't even show on any reporting. The customer threw 20k on the table and only deposited 18766 and put the 1235 back in his wallet. Why would you report that? That makes no sense.

it's a currency exchange

I agree with praBSA, I wouldn't necessarily call that a cash exchange based on how Bec explained it.

If it's actually a cash exchange (Here's 20k in 20s, I want 18k in my CD and the rest back in large bills) then it should be reported. If it's just change, like praBSA said, I wouldn't report it.

^ That's how I read the scenario. If bills were exchanged, sure, but BEC explained the customer was handed their own money back.