DISCLAIMER: This guidance has been submitted to the Office of the Federal Register (OFR) for publication and is currently pending placement on public display at the OFR and publication in the Federal Register. The version of the regulations released today may vary slightly from the published document if minor editorial changes are made during the OFR review process. The document published in the Federal Register will be the official document. Regulations revising the final FATCA regulations and coordinating the payee identification, due diligence, information reporting, and withholding obligations of chapter 4 with those under chapters 3 and 61 and section 3406 may be previewed here. Preview the revisions to the final FATCA regulations PDF
