Federal and state laws require you to report a number of specific events to government agencies, and the list of things that must be reported by law includes suspected child or elder abuse, large cash payments, foreign bank accounts, sizable gifts, serious workplace injuries, and changes in your circumstances while receiving public benefits. Deadlines range from two hours to several months depending on the report, and missing one can bring fines, criminal charges, or the loss of a professional license or benefit even when the underlying activity is lawful.
Suspected Child Abuse or Neglect
Every state has a mandatory reporting system backed by the federal Child Abuse Prevention and Treatment Act.1Office of the Law Revision Counsel. 42 USC Ch. 67 – Child Abuse Prevention and Treatment and Adoption Reform Teachers, doctors, nurses, social workers, and law enforcement officers are among the professionals required to report when they reasonably suspect a child is being harmed or neglected. You do not need proof. The standard is whether the facts you observe would lead a reasonable person to suspect a child is at risk.
Neglect generally means failing to provide a child with basic necessities such as food, shelter, or medical care. Physical, sexual, and emotional abuse all trigger the same duty. Reports go to your local child protective services agency or law enforcement. For urgent situations, the Childhelp National Child Abuse Hotline at 1-800-422-4453 is staffed by crisis counselors 24 hours a day in over 170 languages.2Child Welfare Information Gateway. How to Report Child Abuse and Neglect
Penalties for a mandatory reporter who stays silent vary by state but commonly include misdemeanor charges, fines, and potential jail time. Some states also revoke the reporter’s professional license. In the other direction, every state protects good-faith reporters: federal law presumes a reporter acted in good faith and shields them from civil and criminal liability unless the report was knowingly false or made with malice.3Administration for Children and Families. Report to Congress on Immunity From Prosecution for Mandated Reporters
Suspected Elder Abuse in Long-Term Care
If you work at a nursing home or other long-term care facility that receives at least $10,000 a year in Medicare or Medicaid funding, federal law requires you to report any reasonable suspicion that a crime has been committed against a resident. Reports go to both the Secretary of Health and Human Services and local law enforcement.4Office of the Law Revision Counsel. 42 US Code 1320b-25 – Reporting to Law Enforcement of Crimes in Federally Funded Long-Term Care Facilities
The deadlines are short. If the suspected crime caused serious bodily injury, the report is due within two hours of forming your suspicion. If there was no serious bodily injury, you have 24 hours. The duty applies to anyone the facility employs or contracts who is involved in resident care.
Cash Payments Over $10,000 in a Business
If your business receives more than $10,000 in cash from a single transaction, or from two or more related transactions, you must file IRS Form 8300.5Office of the Law Revision Counsel. 31 USC 5331 – Reports Relating to Coins and Currency Received in Nonfinancial Trade or Business The form is due within 15 days after you receive the cash.6Internal Revenue Service. Form 8300 and Reporting Cash Payments of Over $10,000 It applies to any trade or business, including car dealers, jewelers, real estate agents, and attorneys.
Cash here means more than bills and coins. Cashier’s checks, bank drafts, traveler’s checks, and money orders with a face value of $10,000 or less also count when received in a designated reporting transaction or when you know the customer is trying to stay under the threshold.7Internal Revenue Service. IRS Form 8300 Reference Guide
Breaking a large payment into smaller ones to avoid the threshold is a separate federal crime called structuring. A first offense carries up to five years in prison and fines. If the structuring is part of a broader pattern of illegal activity involving more than $100,000 in a 12-month period, the maximum doubles to ten years.8Office of the Law Revision Counsel. 31 USC 5324 – Structuring Transactions to Evade Reporting Requirement Prohibited
Digital Assets
Starting in 2025, brokers handling cryptocurrency and other digital assets must report customer transactions to the IRS on new Form 1099-DA. From January 1, 2026, brokers must also report the cost basis of certain digital asset transactions, and real estate professionals must report the fair market value of digital assets used in property closings.9Internal Revenue Service. Final Regulations and Related IRS Guidance for Reporting by Brokers on Sales and Exchanges of Digital Assets If your business accepts digital assets as payment, you have to report that income at its fair market value in U.S. dollars.10Internal Revenue Service. Digital Assets
Foreign Bank and Financial Accounts
If you have a financial interest in, or signature authority over, one or more foreign bank accounts, brokerage accounts, or mutual funds, and the combined value exceeds $10,000 at any point during the calendar year, you must file a Report of Foreign Bank and Financial Accounts (FBAR). The rule covers U.S. citizens, residents, corporations, partnerships, trusts, and estates.11Internal Revenue Service. Report of Foreign Bank and Financial Accounts (FBAR)
The FBAR is due by April 15 of the following year, with an automatic extension to October 15 if you miss that date. No extension request is needed.12Financial Crimes Enforcement Network. FBAR Filing Requirement for Certain Financial Professionals FBARs are filed electronically through FinCEN’s BSA E-Filing system, not with your regular tax return.
Penalties are steep. Non-willful violations carry inflation-adjusted civil penalties that can reach tens of thousands of dollars per account, per year. Willful violations are punished by the greater of a set dollar amount or 50 percent of the account balance, and criminal prosecution is possible, with fines up to $500,000 and up to ten years in prison.11Internal Revenue Service. Report of Foreign Bank and Financial Accounts (FBAR) The account does not need to produce any income. Its existence abroad at the threshold value is enough.13Financial Crimes Enforcement Network. The Bank Secrecy Act
Large Gifts
If you give more than $19,000 to any single recipient other than your spouse during 2026, you must file IRS Form 709, even if no tax is owed.14Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026, Including Amendments From the One, Big, Beautiful Bill The $19,000 is an annual exclusion per recipient, so you can give that amount to any number of different people without a filing. Only the portion above $19,000 per person triggers a return. Actual gift tax is typically not due until your lifetime gifts above the exclusion exceed the lifetime exemption, which is $15,000,000 for 2026.15Internal Revenue Service. Whats New – Estate and Gift Tax
A few other situations require Form 709 regardless of amount. If you and your spouse elect to treat gifts as made half by each, you both must file. Gifts the recipient cannot use immediately, such as a remainder interest in a trust, do not qualify for the annual exclusion and always require a return. And if your spouse is not a U.S. citizen, the threshold for gifts to them is $194,000 in present-interest gifts during 2026 before a filing is required.14Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026, Including Amendments From the One, Big, Beautiful Bill
Workplace Deaths and Severe Injuries
Employers covered by OSHA have very short deadlines for serious incidents. A work-related fatality must be reported to OSHA within eight hours. A work-related inpatient hospitalization, amputation, or loss of an eye must be reported within 24 hours.16Occupational Safety and Health Administration. 29 CFR 1904.39 – Reporting Fatalities, Hospitalizations, Amputations, and Losses of an Eye
You can report by calling 1-800-321-OSHA, calling your nearest OSHA area office, or using OSHA’s online portal. These deadlines run separately from any workers’ compensation filing. One does not substitute for the other.
Changes in Circumstances While Receiving Benefits
If you receive Supplemental Security Income (SSI), monthly wages must be reported by the sixth day of the following month. Changes in other income — pensions, unemployment, child support, cash gifts, or self-employment — must be reported by the tenth day of the month after the change.17Social Security Administration. Report Monthly Wages and Other Income While on SSI Changes in your living arrangements and address also have to be reported.
SNAP recipients have similar duties. Changes in income, household size, address, and shelter costs generally must be reported within ten days. Accidental overpayments will be clawed back, but intentional misreporting is treated far more harshly. A first intentional program violation disqualifies you from SNAP for 12 months, a second for 24 months, and a third permanently.18eCFR. 7 CFR 273.16 – Disqualification for Intentional Program Violation
Temporary Assistance for Needy Families (TANF) requires reporting changes in employment status and child care arrangements, since both affect eligibility and benefit amount. The rule across these programs is the same: report any change that could affect how much you receive, and do it promptly.
Business Ownership Reports
The Corporate Transparency Act originally required most U.S. businesses to report their beneficial owners to FinCEN, but a 2025 rule exempts all domestic companies, including LLCs and corporations formed under U.S. state law.19Financial Crimes Enforcement Network. FinCEN Removes Beneficial Ownership Reporting Requirements for US Companies and US Persons If your business was formed in the United States, you do not need to file a beneficial ownership information report.
The requirement still applies to foreign companies that have registered to do business in a U.S. state or tribal jurisdiction. These foreign reporting companies must file within 30 calendar days of registering or receiving notice of their registration. Willful violations can bring civil penalties of up to $500 per day (adjusted for inflation) and criminal penalties of up to two years in prison and a $10,000 fine.20Financial Crimes Enforcement Network. Frequently Asked Questions – Beneficial Ownership Information
How and Where to File
Most agencies now accept these reports through secure online portals. Form 8300 is filed electronically through the IRS BSA E-Filing system. FBARs are filed exclusively online through FinCEN. Child abuse reports typically go to your state’s child protective services agency by phone or web portal, with the 24-hour Childhelp hotline available for urgent situations.2Child Welfare Information Gateway. How to Report Child Abuse and Neglect OSHA reports can be filed by phone, online, or through a local area office.
Before you start, have the specifics ready. For financial reports, that means exact dollar amounts, account numbers, and transaction dates. For abuse reports, it means names, addresses, and dates of birth of the people involved and a clear description of what you observed. Attach supporting evidence if you have it. Complete every field, because incomplete reports often come back.
Keep proof of filing. Online systems return a confirmation number; for a paper submission, certified mail with a return receipt documents the delivery date. An agency representative may contact you to clarify details.
If you are a mandatory reporter of suspected abuse, your identity is protected by law. You must identify yourself to the investigating agency, but that information is not disclosed to the family under investigation or to anyone outside the case. People who are not required by law to report can generally make an anonymous report.3Administration for Children and Families. Report to Congress on Immunity From Prosecution for Mandated Reporters Good-faith reporters are shielded from civil and criminal liability in every state, so a truthful report should not expose you to legal risk.