Forms and Publications Search Results

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 5124, FATCA XML User Guide

Publication 5118, Foreign Account Tax Compliance Act (FATCA) Online Registration User Guide, provides information about the FATCA Online Registration System, which is a secure, web-based system that financial institutions (FIs) and direct reporting non-financial foreign entities (NFFEs) may use to register themselves.

Publication 5190, Foreign Account Tax Compliance Act (FATCA) - International Data Exchange Services (IDES) User Guide

Use Form 8966-C, Cover Sheet for Form 8966 Paper Submissions, to transmit paper Forms 8966, FATCA Report, to the Internal Revenue Service.