The IRS has released an updated FFI agreement to conform with the final and temporary chapter 3, 4 and 61, and section 3406 regulations. The FFI agreement supersedes the one contained in Revenue Procedure 2014-13.
The IRS has released an updated FFI agreement to conform with the final and temporary chapter 3, 4 and 61, and section 3406 regulations. The FFI agreement supersedes the one contained in Revenue Procedure 2014-13.