In Notice 2014-33, released on May 2, 2014, the IRS announced FATCA transitional relief, including an extension of six month to treat entity accounts as preexisting obligations, as well as acknowledging the next two years will be a transitional period.

The IRS has published a new version of Form W-8IMY, that incorporate FATCA certifications for non-US intermediaries.

The IRS has released a new Form W-8BEN-E, certificate of beneficial owner for entities.

The IRS has published a new Form W-8BEN for individuals.