Guidelines Manual, Chapter TwoFY2018–FY2025
§2S1.3
Structuring transactions to evade reporting requirements · 0.3% of federal cases · Guidelines Manual
The datafile contains cases reported to the Commission with sentencing documents. Sentence length statistics use the Commission's capped variable (sentences of 470 months or longer, including life, are recorded as 470 months) and exclude sentences of probation or a fine only. Figures are aggregates of past cases and are not a prediction for any case.
§ 1Length of prison terms
Interquartile range 4–18 months; mean 13. 0 cases at the 470-month cap.
§ 2Summary
§2S1.3 (structuring transactions to evade reporting requirements) was the primary guideline in 1,351 cases sentenced across 8 fiscal years (FY2018–FY2025), 0.3% of all cases, with 185 in FY2025. The Commission classes most of them as money launder.
The median prison term under §2S1.3 was 10 months (all cases nationally: 24 months); 77% of cases carried a prison term.
42% of sentences were within the guideline range. Of the rest, 24% were below the range on a government motion, 27% below it for other reasons and 6% above it. The departure and variance table below uses the Commission's nine SENTRNGE categories.
FY2025 had more cases than FY2018 (185 against 152). The median prison term in FY2025 (8 months) was shorter than in FY2018 (12 months).
§ 3Departures and variances
Within guideline range 42%Above range 6%Below range, government sponsored 24%Below range, other 27%Not determinable <10
| Commission category (SENTRNGE) | Cases | Share | All cases |
|---|---|---|---|
| Within range | 570 | 42.2% | 47.4% |
| Upward departure | 45 | 3.3% | 0.5% |
| Above-range variance | 41 | 3.0% | 2.6% |
| §5K1.1 substantial assistance | 126 | 9.3% | 9.5% |
| §5K3.1 early disposition | 14 | 1.0% | 9.2% |
| Government-sponsored departure | 61 | 4.5% | 1.9% |
| Government-sponsored variance | 128 | 9.5% | 8.0% |
| Downward departure | 52 | 3.9% | 2.1% |
| Below-range variance | 313 | 23.2% | 18.8% |
| Missing or indeterminable | <10 | — | — |
Shares are of cases with a determinable range status. Departures cite a provision of the Guidelines Manual; variances rest on the statutory sentencing factors (18 U.S.C. §3553(a)) after United States v. Booker.
§ 4Cases by fiscal year
| Fiscal year | Cases | Prison | Median months | Within range | Below, gov. | Below, other | Above |
|---|---|---|---|---|---|---|---|
| FY2018 | 152 | 76% | 12 | 43% | 28% | 27% | — |
| FY2019 | 177 | 73% | 10 | 41% | 19% | 39% | — |
| FY2020 | 113 | 78% | 10 | 37% | 19% | 34% | 11% |
| FY2021 | 190 | 80% | 12 | 38% | 23% | 31% | 8% |
| FY2022 | 185 | 74% | 12 | 44% | 25% | 21% | 10% |
| FY2023 | 172 | 81% | 10 | 46% | 23% | 26% | — |
| FY2024 | 177 | 75% | 7 | 40% | 35% | 19% | 7% |
| FY2025 | 185 | 77% | 8 | 48% | 23% | 22% | 7% |
§ 5Offence types the Commission assigns
| Primary offence type | Cases | Share |
|---|---|---|
| Money Launder | 1,351 | 100.0% |
§ 6Districts with the most cases
By circuit
| Circuit | Cases | Prison | Median months | Within range | Below, gov. | Below, other |
|---|---|---|---|---|---|---|
| District of Columbia Circuit | <10 | fewer than 10 cases | ||||
| First Circuit | 61 | 69% | 12 | 28% | 21% | 46% |
| Second Circuit | 99 | 67% | 6 | 22% | 25% | 51% |
| Third Circuit | 45 | 67% | 20 | 36% | 42% | 22% |
| Fourth Circuit | 49 | 57% | 11 | 33% | 33% | 35% |
| Fifth Circuit | 367 | 85% | 12 | 61% | 11% | 24% |
| Sixth Circuit | 41 | 61% | 0 | — | 39% | 39% |
| Seventh Circuit | 13 | — | — | — | — | — |
| Eighth Circuit | 19 | — | 19 | — | — | — |
| Ninth Circuit | 491 | 81% | 8 | 40% | 30% | 17% |
| Tenth Circuit | 32 | 69% | 8 | 38% | 31% | — |
| Eleventh Circuit | 128 | 73% | 10 | 38% | 23% | 39% |
§ 7Questions and answers
What is §2S1.3?
Section 2S1.3 of the Guidelines Manual: structuring transactions to evade reporting requirements. On this site a case is counted under a guideline when the Commission records it as the primary guideline (GDLINEHI) applied at sentencing.
What is the typical sentence under §2S1.3?
The median prison term over FY2018–FY2025 was 10 months, with the middle half between 4 and 18 months.
How often do sentences under §2S1.3 depart or vary from the range?
58% of sentences were outside the guideline range. Substantial-assistance motions under §5K1.1 accounted for 9% and below-range variances for 23%.
Which districts see the most §2S1.3 cases?
the Southern District of California (346), the Southern District of Texas (210) and the Western District of Texas (120).
§ 8Provenance
Source: United States Sentencing Commission, Individual Offender Datafiles, fiscal years 2018–2025 (US government works), aggregated by this site; the FY2025 file is dated 29 Apr 2026. Guideline is the Commission's GDLINEHI field (primary guideline applied). Counts below 10 are hidden or pooled. Errors in this site's processing are corrected at the next build; see corrections. Methodology.