See accrual vs. cash basis accounting examples, and identify benefits of the two types of accounting. Contractors must file Form 8300 if they receive cash of more than $10,000 for building, renovating, remodeling, landscaping and painting. IRM §4.26.12, Examination Techniques for Form 8300 Industries, lists 13 broad industry categories that potentially have Form 8300 filing requirements, and within...