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Submitted URL:
https://www.irs.gov/fatca
Effective URL:
https://www.irs.gov/businesses/corporations/foreign-account-tax-compliance-act-fatca
Submission: On December 05 via api (December 5th 2022, 10:43:01 pm UTC) from CH — Scanned from DE

Form analysis
2 forms found in the DOM

GET /site-index-search

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Include Historical Content
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- Any -No
Search


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FILE

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 * Tax Withholding Estimator
 * Estimated Taxes
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 * Reduced Refunds
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MAIN NAVIGATION MOBILE

   
 * File
   Overview
   INFORMATION FOR… Individuals Business & Self Employed Charities and
   Nonprofits International Taxpayers Federal State and Local Governments Indian
   Tribal Governments Tax Exempt Bonds
   FILING FOR INDIVIDUALS Who Should File How to File When to File Where to File
   Update My Information
   POPULAR Get Your Tax Record Apply for an Employer ID Number (EIN) Check Your
   Amended Return Status Get an Identity Protection PIN (IP PIN)
 * Pay
   Overview
   PAY BY Bank Account (Direct Pay) Debit or Credit Card Payment Plan
   (Installment Agreement) Electronic Federal Tax Payment System (EFTPS)
   POPULAR Your Online Account Tax Withholding Estimator Estimated Taxes
   Penalties
 * Refunds
   Overview
   Where's My Refund What to Expect Direct Deposit Reduced Refunds Fix/Correct a
   Return
 * Credits & Deductions
   Overview
   INFORMATION FOR... Individuals For you and your family Businesses &
   Self-Employed Standard mileage and other information
   POPULAR Earned Income Credit (EITC) Advance Child Tax Credit Standard
   Deduction Health Coverage Retirement Plans
 * Forms & Instructions
   Overview
   POPULAR FORMS & INSTRUCTIONS Form 1040 Individual Tax Return Form 1040
   Instructions Instructions for Form 1040 Form W-9 Request for Taxpayer
   Identification Number (TIN) and Certification Form 4506-T Request for
   Transcript of Tax Return
   Form W-4 Employee's Withholding Certificate Form 941 Employer's Quarterly
   Federal Tax Return Form W-2 Employers engaged in a trade or business who pay
   compensation Form 9465 Installment Agreement Request
   POPULAR FOR TAX PROS Form 1040-X Amend/Fix Return Form 2848 Apply for Power
   of Attorney Form W-7 Apply for an ITIN Circular 230 Rules Governing Practice
   before IRS


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 1. Home
 2. File
 3. Businesses and Self-Employed
 4. Corporations
 5. Foreign Account Tax Compliance Act (FATCA)


FOREIGN ACCOUNT TAX COMPLIANCE ACT (FATCA)

 


MORE IN FILE

 * Individuals
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     * e-file for Large Business and International (LB&I)
     * Employer ID Numbers
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     * IDES Resources
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     * Foreign Account Tax Compliance Act (FATCA)
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 * Federal State Local Governments
 * Indian Tribal Governments
 * Tax Exempt Bonds

The Foreign Account Tax Compliance Act (FATCA), which was passed as part of the
HIRE Act, generally requires that foreign financial Institutions and certain
other non-financial foreign entities report on the foreign assets held by their
U.S. account holders or be subject to withholding on withholdable payments. The
HIRE Act also contained legislation requiring U.S. persons to report, depending
on the value, their foreign financial accounts and foreign assets.


FFI LIST SEARCH AND DOWNLOAD TOOL

Search and download a monthly list of approved foreign institutions that have a
Global Intermediary Identification Number (GIIN).

Search and download


FINANCIAL INSTITUTION REGISTRATION

Financial institutions can use the FATCA registration system to manage their
accounts.

Register or Login


INTERNATIONAL DATA EXCHANGE SERVICE (IDES)

Financial institutions and host country tax authorities can transmit and
exchange FATCA data with the United States.

Enroll


FATCA FOR INDIVIDUALS

 * FATCA Information for Individuals
 * Summary of FATCA Reporting for US Individual Taxpayers
 * What form do I need to report my foreign financial assets?
 * Comparison of Form 8938 and FBAR Requirements
 * Do I need to file the statement of foreign financial assets?
 * Basic Questions and Answers on Form 8938


FATCA FOR INSTITUTIONS

 * What do foreign financial institutions need to know?
 * What do U.S. financial institutions need to know?
 * IDES resources and support information
 * Understanding Form 8966
 * FATCA International Compliance Management Model
 * List of Jurisdictions That Do Not Issue Foreign TINs
 * Draft FATCA Certifications
 * FATCA Information for Foreign Financial Institutions and Entities


FATCA FOR GOVERNMENTS

 * Intergovernmental Agreements (US Treasury)
 * What is the importance of Data Safeguarding?
 * Subscribe to the FATCA News and Information List
 * FATCA Information for Governments


RELATED TOPICS

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Page Last Reviewed or Updated: 27-Jul-2022
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www.irs.gov Open in urlscan Pro 2600:141b:13:683::f50 Public Scan

Form analysis 2 forms found in the DOM

GET /site-index-search

GET /site-index-search

Text Content

www.irs.gov Open in urlscan Pro
2600:141b:13:683::f50 Public Scan

Form analysis
2 forms found in the DOM