FATCA

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

pdf ANNOUNCEMENT 2012-42

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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

1162 download

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ANN-2014-01.pdf

IRS FATCA update regarding FFI registration.

pdf Articolo: Lo stato attuale del FATCA

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Lo stato attuale del FATCA.pdf

Dicembre 2011: Lo scopo di questo articolo è 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 DRAFT FORM 8966

1170 download

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FORM-8966-DRAFT.pdf

Draft Form 8966, FATCA Report, to report information regarding non participating FFIs and US clients.

pdf DRAFT FORM W-8BEN for Individuals (7-12)

1334 download

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DRAFT FORM W-8BEN (07-17-12).pdf

The IRS has released two draft W-8BEN forms, one for individuals and one for entities. The draft W-8BEN for individuals is simplified from the current W-8BEN as it contains only information relevant for individuals to certify non-US status and claim treaty benefits.

pdf DRAFT FORM W-8BEN-E (05-12)

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DRAFT FORM W-8BEN-E (05-31-12).pdf

The IRS has released two draft W-8BEN forms, one for individuals and one for entities. The draft form for entities, designated as W-8BEN-E, requests information relevant to certify status as a non-US entity and to claim treaty benefits (Chapter 3) and is also designed to capture information relevant for FATCA certification (Chapter 4).

pdf DRAFT FORM W-8ECI (8-12)

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DRAFT FORM W-8ECI (08-15-12).pdf

Draft Form W-8ECI released by the IRS (August 15, 2012).

pdf DRAFT FORM W-8EXP (8-12)

1436 download

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DRAFT FORM W-8EXP (08-17-12).pdf

Draft Form W-8ECI released by the IRS (August 15, 2012).

pdf DRAFT FORM W-8IMY (8-12)

1701 download

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DRAFT FORM W-8IMY (08-13-12).pdf

Draft Form W-8IMY released by the IRS (August 13, 2012). This draft form incorporates certifications required of non-US financial intermediaries (QIs and non-QIs) and flow-through entities (partnerships and trusts) as well as certifications required of FFIs under FATCA.

pdf FATCA Coordinating Regulations

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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

1682 download

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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

1542 download

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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

2194 download

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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

1385 download

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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

948 download

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FATCA-Senate-Draft.pdf

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

pdf FORM 8957 (08-13)

1222 download

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FORM-8957-(08-13).pdf

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

pdf GIIN Composition

2327 download

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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

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GreenBook-2010.pdf

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

pdf HIRE ACT

1022 download

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

pdf JCX-4-10

1164 download

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

pdf JCX-42-09

1028 download

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

988 download

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NOTICE-2010-60.pdf

IRS initial guidance regarding FATCA.

pdf NOTICE 2011-34

1018 download

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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

977 download

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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

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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

1731 download

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Notice-2013-69.pdf

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

pdf NOTICE 2014-33

1306 download

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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

1480 download

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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)

1263 download

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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 (12-13)

1755 download

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PUB-5118-(12-13).pdf

IRS guide for FFI registration on the FATCA Portal (12-13).

pdf REVENUE PROCEDURE 2014-10

1678 download

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REV-PROC-2014-10.pdf

FFI Agreement for Participating FFIs and Reporting Model 2 FFIs.

pdf REVENUE PROCEDURE 2014-13

1621 download

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REV-PROC-2014-13.pdf

Corrected FFI Agreement (replaces Revenue Procedure 2014-10)

pdf REVENUE PROCEDURE 2014-38

1358 download

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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)

1988 download

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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.