Sign in to your account. Web add up all of the individual items in a transaction that would be considered cash, robertson said. The dealership received that much. Web automotive dealers are required to file form 8300, report of cash payments over $10,000 received in a trade or business, with the irs when they receive more than $10,000 in. Web for example, if an automobile dealership sells a car to a customer and receives cash payments from the customer, their mother, and their father, the dealership would: