Forms and Publications Search Results

Publication 5216, FATCA Reports International Compliance Management Model (ICMM) Notification XML Schema User Guide, provides a general description of the FATCA Notification Schema that will be the basis for all electronic notifications from the Internal Revenue Service (IRS) to FATCA filers – Foreign Financial Institutions (FFIs), direct reporting non-financial foreign entities (direct reporting NFFEs), sponsoring entities, trustees of trustee-documented trusts, non-GIIN filers1, and Host Country Tax Authorities (HCTAs) -- using the International Data Exchange Service (IDES).

Form 8957, Foreign Account Tax Compliance Act (FATCA) Registration, is used by an FI or a Direct Reporting NFFE to register itself and its branches, if any, as a participating foreign financial institution (PFFI) (including a Reporting FI under a Model 2 IGA), a registered deemed-compliant foreign financial institution (RDCFFI), a Reporting Financial Institution under a Model 1 IGA, a sponsoring entity (Sponsoring Entity), a Direct Reporting NFFE, a trustee of a Trustee-Documented Trust, or a U.S. FI.

Use Form 8809-I, Application for Extension of Time to File FATCA Form 8966, to request an initial or additional extension of time to file Form 8966 for the current tax year.

Form 8957, Foreign Account Tax Compliance Act (FATCA) Registration, is used by an FI or a Direct Reporting NFFE to register itself and its branches, if any, as a participating foreign financial institution (PFFI) (including a Reporting FI under a Model 2 IGA), a registered deemed-compliant foreign financial institution (RDCFFI), a Reporting Financial Institution under a Model 1 IGA, a sponsoring entity (Sponsoring Entity), a Direct Reporting NFFE, a trustee of a Trustee-Documented Trust, or a U.S. FI.

Publication 5147, Foreign Account Tax Compliance Act (FATCA) Foreign Financial Institution (FFI) List Search and Download Tool

Form 8966, FATCA Report, is required to be filed to report information with respect to certain U.S. accounts, substantial U.S. owners of passive NFFEs, specified U.S. persons that own certain debt or equity interests in ODFFIs, and certain other accounts as applicable based on the filer’s chapter 4 status. Unless otherwise indicated, Reporting Model 2 FFIs should submit Form 8966 to report on its accounts consistent with instructions for PFFIs.

Publication 5262, Qualified Intermediary, Withholding Foreign Partnership, and Withholding Foreign Trust Application & Account Management - The Qualified Intermediary (QI), Withholding Foreign Partnership (WP) and Withholding Foreign Trust (WT) Application and Account Management System (hereafter referred to as QI/WP/WT system), is a secure web-based platform that enables users to: apply to become a QI, WP, or WT; renew, certify, or terminate an existing QI, WP, or WT agreement; and manage their QI, WP or WT information online.

Use Form 8809-I, Application for Extension of Time to File FATCA Form 8966, to request an initial or additional extension of time to file Form 8966 for the current tax year.

Form 8966, FATCA Report, is required to be filed to report information with respect to certain U.S. accounts, substantial U.S. owners of passive NFFEs, specified U.S. persons that own certain debt or equity interests in ODFFIs, and certain other accounts as applicable based on the filer’s chapter 4 status. Unless otherwise indicated, Reporting Model 2 FFIs should submit Form 8966 to report on its accounts consistent with instructions for PFFIs.

Publication 5188, FATCA Metadata XML Schema User Guide