Smurfing / Structuring
Breaking large amounts of cash into smaller transactions to avoid triggering mandatory bank reporting thresholds.
Also known as: smurfing, structuring, cash structuring, threshold avoidance
Last reviewed: 10 June 2026
Structuring (colloquially called smurfing) is the practice of deliberately splitting cash deposits, withdrawals, or transfers into smaller amounts to stay below the reporting thresholds that require financial institutions to file Currency Transaction Reports (CTRs) or Suspicious Activity Reports (SARs). In the US, the threshold that triggers a CTR is $10,000.
The term 'smurfing' comes from using multiple 'smurf' couriers, each making small deposits at different branches or banks on behalf of the same criminal organisation. Even if each individual transaction is below the threshold, the pattern is a federal crime in the US and an equivalent offence in most jurisdictions.
Banks train staff and use software to detect structuring patterns. Consumers should be aware that depositing or withdrawing amounts consistently just below reporting thresholds — even for legitimate reasons — can trigger a suspicious activity investigation.