There are certain entities, such as U.S. withholding agents (USWA), territory financial institutions (TFI), third party preparers, or commercial software vendors that are not required to have a global intermediary identification number (non-GIIN filers). A non-GIIN filer is required to obtain a FATCA Identification Number (FIN) to be used in lieu of a GIIN to access IDES for FATCA reporting. The FIN is the 19-character identifier that will be entered in the metadata and FATCA XML message header. Important FIN facts A FIN may not be issued via telephone. The contact person ("POC"), who is authorized to obtain a FIN on behalf of the entity, consent to disclosure of tax matters and the publication of the entity's FIN on the FFI list, must contact the IRS via the technical support page. Entities should obtain a FIN at least 6 business days prior to month end to appear on the FFI list for the following month. For example, in order to appear on the June 1st FFI list, you should obtain a FIN by May 20, 2016. Instructions for getting a financial institution number You need to document the POC and financial institution's information in FATCA Registration System Technical Support to get a FIN. The text box is limited to 1,024 characters. The table below shows the information you'll need. Category Description Email Address: Enter the POC's email address Enter the opening statements in the text box "I am requesting a FIN for FATCA reporting purposes" Type of entity U.S. Withholding Agent (USWA) Territory Financial Institution (TFI) Third Party Preparer Commercial Software vendors Legal name of entity The legal name is the name of used in legal documents Entity's tax jurisdiction. Identify the entity's country of residence as "Other" if you are a Model 1 jurisdiction. Enter the actual country of residence if you are filing from a Model 1 Option 2 jurisdiction. Identifying information of the POC, authorized to obtain a FIN on behalf of the entity an consent to disclosure of tax matters and the publication of the entity's FIN on the FFI List: Enter the POC's: Business title Full name Business mailing address Business telephone number Business email address Business fax number (optional) POC statement "I, [insert name of POC], am a corporate officer, partner, trustee, or other individual authorized on behalf of [insert legal name of entity] to: (1) obtain a FIN for enrolling in, and submitting files via, IDES and for other FATCA purposes; and (2) execute a consent to disclose the FIN, which is return information, to third parties. [Insert legal name of entity] consents to the publication of its FIN by the IRS on the FFI List." FIN issuance information Once we get the required information, we will send a FIN to the POC at their business email address. We will contact the POC at the same address if we need to verify any information. We'll send the FIN within 2-3 business days. Please check inboxes and spam folders for our emails.
