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FATCA

Official documents regarding the Foreign Account Tax Compliance Act (FATCA) including IRS notices and the FATCA regulations.

pdf ANNOUNCEMENT 2012-42

2972 downloads

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ANN-2012-42.pdf

IRS announces extended timelines for FFIs to perform due diligence under the FFI Agreement and for FATCA withholding phase-in.

pdf ANNOUNCEMENT 2014-01

2739 downloads

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ANN-2014-01.pdf

IRS FATCA update regarding FFI registration.

pdf Articolo: Lo stato attuale del FATCA

3448 downloads

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Lo stato attuale del FATCA.pdf

Dicembre 2011: Lo scopo di questo articolo รจ quello di dare una visione d'insieme delle direttive fornite ad oggi e della normativa FACTA ed esaminare gli aspetti principali del regime FACTA. Esempi di ritenute FACTA e riquadri laterali ampliano i concetti presentati.

pdf FATCA Coordinating Regulations

3479 downloads

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Chapters-3-61-coordinating-regs-1.pdf

IRS final and temporary regulations to coordinate FATCA with US tax provisions relating to NRA withholding and information reporting, backup withholding, portfolio interest exemption and related administrative rules.

Note: OFR submitted version.

pdf FATCA FFI Withholding and Reporting Regulations

3649 downloads

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FATCA-Temporary-and-Final-Regs-under-chapter-4-1.pdf

Final and temporary regulations regarding the information reporting and withholding by FFIs.

Note: OFR submitted version.

pdf FATCA Final Regulations

3200 downloads

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2013-01025_PI.pdf

FATCA (final) regulations published by the US Treasury on 28 January 2013.

pdf FATCA IRC Sections 1471 to 1474

4178 downloads

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FATCA IRC Sections 1471 to 1474.pdf

Internal Revenue Code, Subtitle A, Chapter 4, Section 1471 to 1474.

pdf FATCA Regulations Technical Corrections

3041 downloads

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Correcting-Final-Regulations-2013-22004_PI.pdf

Technical corrections and amendments to the FATCA Regulations.

pdf Foreign Account Tax Compliance Act Senate Draft

2254 downloads

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FATCA-Senate-Draft.pdf

Draft of the Senate Foreign Account Tax Compliance Act of 2009.

pdf FORM 8957 (08-13)

2671 downloads

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FORM-8957-(08-13).pdf

FATCA registration form (alternative to registration on FATCA web site).

pdf GIIN Composition

5909 downloads

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giin_composition.pdf

This IRS document describes the 19-character composite identifiers of the GIIN (Global Intermediary Identification Number) that will be assigned to Participating FFIs and Deemed Compliant FFIs.

pdf Green Book 2010

2480 downloads

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GreenBook-2010.pdf

General explaination of the Obama Administration's fiscal proposals for 2010 including FATCA proposal.

pdf HIRE ACT

2284 downloads

The Hiring Incentives to Restore Employment ("HIRE") Act of 2010. Section 501 containes the FATCA provisions

pdf JCX-4-10

2482 downloads

Technical Explanation of the HIRE Act prepared by the Joint Committee on Taxation of the US Congress, February 23, 2010.

pdf JCX-42-09

2392 downloads

Technical explanation of the proposed "Foreign Account Tax Compliance Act of 2009" prepared by the Joint Committee on Taxation of the US Congress, October 27, 2009.

pdf NOTICE 2010-60

2545 downloads

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NOTICE-2010-60.pdf

IRS initial guidance regarding FATCA.

pdf NOTICE 2011-34

2490 downloads

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NOTICE-2011-34.pdf

IRS issues additional guidance regarding FATCA, including revised due diligence procedures for pre-existing accounts and passthru payments.

pdf NOTICE 2011-53

2327 downloads

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NOTICE-2011-53.pdf

IRS announces FATCA transitional relief including phase-in of FATCA withholding and timeframe for performing pre-existing account due diligence procedures.

pdf NOTICE 2013-43

2844 downloads

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Notice-2013-43 (07-13).pdf

IRS announces 6-month delay of FATCA implementation, revised date is 1 July 2014.

pdf NOTICE 2013-69

3814 downloads

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Notice-2013-69.pdf

Draft FFI Agreement for Participating FFIs and Reporting Model 2 FFIs.

pdf NOTICE 2014-33

3084 downloads

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NOTICE-2014-33.pdf

In Notice 2014-33, the IRS announces FATCA transitional relief to be incorporated in amended FATCA regulations that will provide, among other things, for FFIs to treat entity accounts opened between July 1, 2014 and December 31, 2014 as preexisting accounts and modification of standards or knowledge for accounts documented before July 1, 2014.

pdf Notice 2015-66

3455 downloads

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NOTICE-2015-66.pdf

Extension of FATCA transitional rules for gross proceeds, passthru payments, limited branches and FFIs and sponsored entities.

pdf Proposed FATCA Regulations (02-12)

2811 downloads

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Proposed-FATCA-Regulations-(02-12).pdf

Proposed Treasury Regulations implementing the FATCA regime, released on February 8, 2012.

pdf PUB 5118 (07-21)

3438 downloads

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PUB-5118-(07-21).pdf

IRS guide for FFI registration on the FATCA Portal (07-21).

pdf REVENUE PROCEDURE 2014-10

3374 downloads

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REV-PROC-2014-10.pdf

FFI Agreement for Participating FFIs and Reporting Model 2 FFIs.

pdf REVENUE PROCEDURE 2014-13

3399 downloads

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REV-PROC-2014-13.pdf

Corrected FFI Agreement (replaces Revenue Procedure 2014-10)

pdf REVENUE PROCEDURE 2014-38

3354 downloads

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REV-PROC-2014-38.pdf

Updated FFI agreement, supersedes Revenue Procedure 2014-13.

pdf TNI Reprint: The Current State of FATCA (12-11)

3458 downloads

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64TI0813-Wilson.pdf

Reprint of "The Current State of FATCA and its Likely Impact on QIs in Europe" from Tax Notes International, December 12, 2011.