
The notice to the customer must include: The name, address, contact person and phone number of the business filing Form 8300; the aggregate amount of reportable cash the business was required to report to the IRS from the person receiving the statement; and that the business provided this information to the IRS.
You may send written notice any time after you file Form 8300 until January 31 of the year following the transaction. If you have already given the customer written notice, you do not need to do it again.