The table below shows regulations, rulings, notices, announcements, and other FATCA-related guidance or requirements. For financial institutions: Guidance number Description TD 9852 PDF This document finalizes (with limited revisions) certain proposed regulations. The final regulations provide compliance requirements and verification procedures for sponsoring entities of foreign financial institutions (FFIs) and certain non-financial foreign entities (NFFEs), trustees of certain trustee-documented trusts, registered deemed-compliant FFIs, and financial institutions that implement consolidated compliance programs (compliance FIs). These final regulations affect certain financial institutions and NFFEs. Correcting amendments in: 82 Federal Register 29719 PDF (June 30, 2017) 85 Federal Register 13045 PDF (March 6, 2020) REG-132881-17 PDF This document includes proposed regulations under sections 1441, 1461, 1471, 1472, 1473, and 1474 of the Internal Revenue Code (Code). The proposed regulations provide rules that aim to reduce taxpayer burden with respect to certain requirements under Chapters 3 and 4 of the Code. Announcement 2016-27 PDF Provides guidance to jurisdictions that are treated as if they have an IGA in effect and FFIs located in those jurisdictions. Notice 2016-42 PDF Sets out the proposed Qualified Intermediary agreement revising and updating the current agreement, Revenue Procedure 2014-39 PDF Notice 2016-08 PDF Timing of Submitting Preexisting Accounts and Periodic Certifications; Reporting of Accounts of Nonparticipating FFIs; Reliance on Electronically Furnished Forms W-8 and W-9 Notice 2015-10 PDF Guidance on Refunds and Credits Under Chapter 3, Chapter 4, and Related Withholding Provisions Notice 2015-66 PDF Extension of FATCA Transitional Rules for Gross Proceeds, Foreign Passthru Payments, Limited Branches and Limited FFIs, and Sponsored Entities; Modification to Grandfathered Obligation Rule with Respect to Collateral; and Reporting of 2014 Information under a Model 1 IGA Notice 2014-59 PDF Modified Applicability Dates of Certain Provisions Under Chapters 3 and 61 This notice announces the intention to amend certain provisions of the temporary chapter 4 regulations and temporary coordination regulations published on March 6, 2014 (T.D. 9657 and T.D. 9658, respectively). The amendments provide modified applicability dates for (1) the standards of knowledge applicable to a withholding certificate or documentary evidence to document certain payees and (2) the circumstances under which a withholding agent or payor may rely on documentary evidence provided by a payee instead of a withholding certificate to document the foreign status of the payee for chapters 3 and 61. Revenue Procedure 2017-21 PDF Updated Withholding Foreign Partnership or Withholding Foreign Trust (WP/WT) agreement Revenue Procedure 2017-15 PDF Updated Qualified Intermediary (QI) agreement Revenue Procedure 2014-38 PDF Updated FFI agreement (supersedes Revenue Procedure 2014-13) Notice 2014-33 PDF Further guidance on the implementation of FATCA and related withholding provisions. Announcement 2014-17 PDF Update on jurisdictions treated as having an IGA in effect and on FATCA financial institution registration. TD 9658 Final and temporary regulations Withholding of tax on certain U.S. source income paid to foreign persons, information reporting and backup withholding on payments made to certain U.S. persons, and portfolio interest treatment. Correcting amendments in: 79 Federal Register 22378 PDF (April 22, 2014) 79 Federal Register 37181 PDF (July 1, 2014) TD 9657 Final and temporary regulations Regulations relating to information reporting by foreign financial institutions and withholding on certain payments to foreign financial institutions and other foreign entities; final rule. Correcting amendments in: 79 Federal Register 37175 PDF (July 1, 2014) REG-130967-13 PDF Notice of proposed rulemaking by cross-reference to temporary regulations and notice of public hearing. Regulations relating to information reporting by foreign financial institutions and withholding on certain payments to foreign financial institutions and other foreign entities REG-134361-12 PDF Notice of proposed rulemaking by cross-reference to temporary regulations and notice of public hearing. Withholding of tax on certain U.S. source income paid to foreign persons and revision of information reporting and backup withholding regulations. Announcement 2014-1 PDF Update on FATCA financial institutions registration. Notice 2013-69 PDF FFI Guidance. Notice 2013-43 PDF Revised timeline and other guidance regarding the implementation of FATCA TD 9610 Regulations relating to information reporting by foreign financial institutions and withholding on certain payments to foreign financial institutions and other foreign entities Correcting amendments in: 78 Federal Register 55202 PDF (September 10, 2013) Announcement 2012-42 Timelines for due diligence and other requirements under FATCA Notice 2011-53 Chapter 4 Implementation Notice, describes the timeline for the implementation of FATCA and discusses matters that will be addressed in regulations by Treasury and the IRS. Notice 2011-34 Supplemental notice to Notice 2010-60, Providing Further Guidance and Requesting Comments on Certain Priority Issues under chapter 4 of subtitle A of the Code Notice 2010-60 Notice and request for comments regarding implementation of information reporting and withholding under chapter 4 of the Code For individual taxpayers: Guidance number Description TD 9752 PDF Final regulations providing guidance regarding the requirements for certain domestic entities to report specified foreign financial assets to the Internal Revenue Service. TD 9706 PDF Final regulations and removal of temporary regulations relating to reporting of specified foreign financial assets. TD 9567 Temporary regulations relating to reporting of specified foreign financial assets under IRC 6038D REG-130302-110 PDF Proposed regulations relating to reporting of specified foreign financial assets under IRC 6038D by certain domestic entities. Explanation of temporary and proposed regulations Relating to reporting of specified foreign financial assets under IRC 6038D Notice 2013-10 Information reporting by domestic entities under section 6038D with respect to specified foreign financial assets
