Foreign Account Tax Compliance Act (FATCA)

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Use the spacebar to open the File sub menu or enter to navigate to the File page." role="application" id="accessible-megamenu-nav-item-0">File</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-file-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/filing" class="mobile-only-text" id="accessible-megamenu-file-submenu-0" data-drupal-link-system-path="node/19656">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-1">INFORMATION FOR…</span> </li> <li><a href="/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-file-submenu-2" data-drupal-link-system-path="node/19456">Individuals</a> </li> <li><a href="/businesses" id="accessible-megamenu-file-submenu-3" data-drupal-link-system-path="node/18976">Business & Self Employed</a> </li> <li><a href="/charities-and-nonprofits" id="accessible-megamenu-file-submenu-4" data-drupal-link-system-path="node/58461">Charities and Nonprofits</a> </li> <li><a href="/individuals/international-taxpayers" id="accessible-megamenu-file-submenu-5" data-drupal-link-system-path="node/19696">International Taxpayers</a> </li> <li><a href="/government-entities/federal-state-local-governments" id="accessible-megamenu-file-submenu-6" data-drupal-link-system-path="node/19446">Federal State and Local Governments</a> </li> <li><a href="/government-entities/indian-tribal-governments" id="accessible-megamenu-file-submenu-7" data-drupal-link-system-path="node/19601">Indian Tribal Governments</a> </li> <li><a href="/tax-exempt-bonds" id="accessible-megamenu-file-submenu-8" data-drupal-link-system-path="node/19671">Tax Exempt Bonds</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-9">FILING FOR INDIVIDUALS</span> </li> <li><a href="/filing/individuals/how-to-file" id="accessible-megamenu-file-submenu-10" data-drupal-link-system-path="node/22856">How to File</a> </li> <li><a href="/filing/individuals/when-to-file" id="accessible-megamenu-file-submenu-11" data-drupal-link-system-path="node/22726">When to File</a> </li> <li><a href="/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-file-submenu-12" data-drupal-link-system-path="node/2442">Where to File</a> </li> <li><a href="/filing/individuals/update-my-information" id="accessible-megamenu-file-submenu-13" data-drupal-link-system-path="node/22861">Update Your Information</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-14">POPULAR</span> </li> <li><a href="/individuals/get-transcript" id="accessible-megamenu-file-submenu-15" data-drupal-link-system-path="node/136676">Get Your Tax Record</a> </li> <li><a href="/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-file-submenu-16" data-drupal-link-system-path="node/17153">Apply for an Employer ID Number (EIN)</a> </li> <li><a href="/filing/wheres-my-amended-return" id="accessible-megamenu-file-submenu-17" data-drupal-link-system-path="node/17175">Check Your Amended Return Status</a> </li> <li><a href="/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-file-submenu-18" data-drupal-link-system-path="node/16696">Get an Identity Protection PIN (IP PIN)</a> </li> <li><a href="/filing/irs-free-file-do-your-taxes-for-free" id="accessible-megamenu-file-submenu-19" data-drupal-link-system-path="node/54546">File Your Taxes for Free</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/payments" aria-controls="accessible-megamenu-pay-submenu" aria-expanded="false" aria-label="Pay menu has additional options. Use the spacebar to open the Pay sub menu or enter to navigate to the Pay page." role="application" id="accessible-megamenu-nav-item-1">Pay</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-pay-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/payments" class="mobile-only-text" id="accessible-megamenu-pay-submenu-0" data-drupal-link-system-path="node/19551">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-pay-submenu-1">PAY BY</span> </li> <li><a href="/payments/direct-pay-with-bank-account" id="accessible-megamenu-pay-submenu-2" data-drupal-link-system-path="node/10224">Bank Account (Direct Pay)</a> </li> <li><a href="/payments/online-payment-agreement-application" id="accessible-megamenu-pay-submenu-3" data-drupal-link-system-path="node/16716">Payment Plan (Installment Agreement)</a> </li> <li><a href="/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-pay-submenu-4" data-drupal-link-system-path="node/15488">Electronic Federal Tax Payment System (EFTPS)</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-pay-submenu-5">POPULAR</span> </li> <li><a href="/payments/online-account-for-individuals" id="accessible-megamenu-pay-submenu-6" data-drupal-link-system-path="node/11608">Your Online Account</a> </li> <li><a href="/individuals/tax-withholding-estimator" id="accessible-megamenu-pay-submenu-7" data-drupal-link-system-path="node/107181">Tax Withholding Estimator</a> </li> <li><a href="/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-pay-submenu-8" data-drupal-link-system-path="node/17135">Estimated Taxes</a> </li> <li><a href="/payments/penalties" id="accessible-megamenu-pay-submenu-9" data-drupal-link-system-path="node/91826">Penalties</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/refunds" aria-controls="accessible-megamenu-refunds-submenu" aria-expanded="false" aria-label="Refunds menu has additional options. Use the spacebar to open the Refunds sub menu or enter to navigate to the Refunds page." role="application" id="accessible-megamenu-nav-item-2">Refunds</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-refunds-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/refunds" class="mobile-only-text" id="accessible-megamenu-refunds-submenu-0" data-drupal-link-system-path="node/130131">Overview</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-refunds-submenu-1" data-drupal-link-system-path="node/19556">Where's My Refund</a> </li> <li><a href="/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-refunds-submenu-2" data-drupal-link-system-path="node/10971">Direct Deposit</a> </li> <li><a href="/taxtopics/tc203" id="accessible-megamenu-refunds-submenu-3" data-drupal-link-system-path="node/67936">Reduced Refunds</a> </li> <li><a href="/filing/file-an-amended-return" id="accessible-megamenu-refunds-submenu-4" data-drupal-link-system-path="node/128551">Amend Return</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/credits-and-deductions" aria-controls="accessible-megamenu-credits-deductions-submenu" aria-expanded="false" aria-label="Credits & Deductions menu has additional options. Use the spacebar to open the Credits & Deductions sub menu or enter to navigate to the Credits & Deductions page." role="application" id="accessible-megamenu-nav-item-3">Credits & Deductions</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-credits-deductions-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-credits-deductions-submenu-0" data-drupal-link-system-path="node/80206">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-credits-deductions-submenu-1">INFORMATION FOR...</span> </li> <li><a href="/credits-and-deductions-for-individuals" title="For you and your family" id="accessible-megamenu-credits-deductions-submenu-2" data-drupal-link-system-path="node/5">Individuals</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> For you and your family </span> </li> <li><a href="/credits-deductions/businesses" title="Standard mileage and other information" id="accessible-megamenu-credits-deductions-submenu-3" data-drupal-link-system-path="node/19941">Businesses & Self-Employed</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Standard mileage and other information </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-credits-deductions-submenu-4">POPULAR</span> </li> <li><a href="/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-credits-deductions-submenu-5" data-drupal-link-system-path="node/18966">Earned Income Credit (EITC)</a> </li> <li><a href="/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-credits-deductions-submenu-6" data-drupal-link-system-path="node/771">Child Tax Credit</a> </li> <li><a href="/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-credits-deductions-submenu-7" data-drupal-link-system-path="node/126641">Clean Energy and Vehicle Credits</a> </li> <li><a href="/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-credits-deductions-submenu-8" data-drupal-link-system-path="node/5229">Standard Deduction</a> </li> <li><a href="/retirement-plans" id="accessible-megamenu-credits-deductions-submenu-9" data-drupal-link-system-path="node/19741">Retirement Plans</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/forms-instructions" aria-controls="accessible-megamenu-forms-instructions-submenu" aria-expanded="false" aria-label="Forms & Instructions menu has additional options. Use the spacebar to open the Forms & Instructions sub menu or enter to navigate to the Forms & Instructions page." role="application" id="accessible-megamenu-nav-item-4">Forms & Instructions</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-forms-instructions-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/forms-instructions" class="mobile-only-text" id="accessible-megamenu-forms-instructions-submenu-0" data-drupal-link-system-path="node/6">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-forms-instructions-submenu-1">POPULAR FORMS & INSTRUCTIONS</span> </li> <li><a href="/forms-pubs/about-form-1040" title="Individual Tax Return" id="accessible-megamenu-forms-instructions-submenu-2" data-drupal-link-system-path="node/16022">Form 1040</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Individual Tax Return </span> </li> <li><a href="/pub/irs-pdf/i1040gi.pdf" title="Instructions for Form 1040 " id="accessible-megamenu-forms-instructions-submenu-3">Form 1040 Instructions</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Instructions for Form 1040 </span> </li> <li><a href="/forms-pubs/about-form-w-9" title="Request for Taxpayer Identification Number (TIN) and Certification" id="accessible-megamenu-forms-instructions-submenu-4" data-drupal-link-system-path="node/15825">Form W-9</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Request for Taxpayer Identification Number (TIN) and Certification </span> </li> <li><a href="/forms-pubs/about-form-4506-t" title="Request for Transcript of Tax Return" id="accessible-megamenu-forms-instructions-submenu-5" data-drupal-link-system-path="node/10554">Form 4506-T</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Request for Transcript of Tax Return </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="Employee's Withholding Certificate" id="accessible-megamenu-forms-instructions-submenu-6" data-drupal-link-system-path="node/15498">Form W-4</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employee's Withholding Certificate </span> </li> <li><a href="/forms-pubs/about-form-941" title="Employer's Quarterly Federal Tax Return" id="accessible-megamenu-forms-instructions-submenu-7" data-drupal-link-system-path="node/53446">Form 941</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employer's Quarterly Federal Tax Return </span> </li> <li><a href="/forms-pubs/about-form-w-2" title="Employers engaged in a trade or business who pay compensation" id="accessible-megamenu-forms-instructions-submenu-8" data-drupal-link-system-path="node/5737">Form W-2</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employers engaged in a trade or business who pay compensation </span> </li> <li><a href="/forms-pubs/about-form-9465" title="Installment Agreement Request" id="accessible-megamenu-forms-instructions-submenu-9" data-drupal-link-system-path="node/15532">Form 9465</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Installment Agreement Request </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-forms-instructions-submenu-10">POPULAR FOR TAX PROS</span> </li> <li><a href="/forms-pubs/about-form-1040x" title="Amend/Fix Return" id="accessible-megamenu-forms-instructions-submenu-11" data-drupal-link-system-path="node/19996">Form 1040-X</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Amend/Fix Return </span> </li> <li><a href="/forms-pubs/about-form-2848" title="Apply for Power of Attorney" id="accessible-megamenu-forms-instructions-submenu-12" data-drupal-link-system-path="node/15839">Form 2848</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Apply for Power of Attorney </span> </li> <li><a href="/forms-pubs/about-form-w-7" title="Apply for an ITIN" id="accessible-megamenu-forms-instructions-submenu-13" data-drupal-link-system-path="node/15536">Form W-7</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Apply for an ITIN </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="Rules Governing Practice before IRS" id="accessible-megamenu-forms-instructions-submenu-14">Circular 230</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Rules Governing Practice before IRS </span> </li> </div> </ul> </li> </ul> </nav> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form block="pup_irs_exposedformpup_site_index_searchsite_search_srt_relevance_2" action="/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance--2" accept-charset="UTF-8" novalidate> <div class="form--inline form-inline clearfix"> <div class="form-item form-group js-form-item form-type-textfield js-form-type-textfield form-item-search js-form-item-search"> <label for="search-main" class="control-label">Search</label> <input placeholder="Search" aria-label="Search" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="search-main" name="search" value="" size="30" maxlength="128" /> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical-1 js-form-item-field-pup-historical-1"> <label for="edit-field-pup-historical-1--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical-1" class="form-select form-control" id="edit-field-pup-historical-1--2" name="field_pup_historical_1"><option value="All" >- Any -</option><option value="1" selected="selected">No</option></select></div> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical"> <label for="edit-field-pup-historical--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical" class="form-select form-control" id="edit-field-pup-historical--2" name="field_pup_historical"><option value="All" >- Any -</option><option value="1" selected="selected">No</option></select></div> </div> <div data-drupal-selector="edit-actions" class="form-actions form-group js-form-wrapper form-wrapper" id="edit-actions--2"><button title="Search" data-drupal-selector="edit-submit-pup-site-index-search-2" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search--2" value="Search"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> Search</button></div> </div> </form> </div> </div> </div> </div> </div> <div id="pup-info-menu-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-info-menu-collapsible"> <nav role="navigation" aria-labelledby="block-pup-irs-informationmenu-menu" id="block-pup-irs-informationmenu" data-block-plugin-id="system_menu_block:pup-info-menu" class="pup-nav-en"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-menu">Information Menu</h2> <ul block="pup_irs_informationmenu" class="menu menu--pup-info-menu nav"> <li class="first"> <a href="/help/let-us-help-you" title="Help" data-drupal-link-system-path="node/16916">Help</a> </li> <li> <a href="/newsroom" title="News" data-drupal-link-system-path="node/19646">News</a> </li> <li> <a href="/charities-and-nonprofits" data-drupal-link-system-path="node/58461">Charities & Nonprofits</a> </li> <li class="last"> <a href="/tax-professionals" data-drupal-link-system-path="node/11">Tax Pros</a> </li> </ul> </nav> </div> </div> <div id="pup-header-nav-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-header-nav-collapsible"> <section id="block-accordionmainnavigationmobile" data-block-plugin-id="accordion_menus_block:main_mobile" class="block block-accordion-menus block-accordion-menus-blockmain-mobile clearfix"> <div class="accordion_menus_block_container main_mobile"> <h2 class="accordion-title"> <a href="#">File</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/filing" class="mobile-only-text">Overview</a></li><li><span class="mega-menu-column-header">INFORMATION FOR…</span></li><li><a href="/how-to-file-your-taxes-step-by-step">Individuals</a></li><li><a href="/businesses">Business & Self Employed</a></li><li><a href="/charities-and-nonprofits">Charities and Nonprofits</a></li><li><a href="/individuals/international-taxpayers">International Taxpayers</a></li><li><a href="/government-entities/federal-state-local-governments">Federal State and Local Governments</a></li><li><a href="/government-entities/indian-tribal-governments">Indian Tribal Governments</a></li><li><a href="/tax-exempt-bonds">Tax Exempt Bonds</a></li><li><span class="mega-menu-column-header">FILING FOR INDIVIDUALS</span></li><li><a href="/filing/individuals/how-to-file">How to File</a></li><li><a href="/filing/individuals/when-to-file">When to File</a></li><li><a href="/filing/where-to-file-tax-returns-addresses-listed-by-return-type">Where to File</a></li><li><a href="/filing/individuals/update-my-information">Update Your Information</a></li><li><span class="mega-menu-column-header">POPULAR</span></li><li><a href="/individuals/get-transcript">Get Your Tax Record</a></li><li><a href="/businesses/small-businesses-self-employed/get-an-employer-identification-number">Apply for an Employer ID Number (EIN)</a></li><li><a href="/filing/wheres-my-amended-return">Check Your Amended Return Status</a></li><li><a href="/identity-theft-fraud-scams/get-an-identity-protection-pin">Get an Identity Protection PIN (IP PIN)</a></li><li><a href="/filing/irs-free-file-do-your-taxes-for-free">File Your Taxes for Free</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Pay</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/payments" class="mobile-only-text">Overview</a></li><li><span class="mega-menu-column-header">PAY BY</span></li><li><a href="/payments/direct-pay-with-bank-account">Bank Account (Direct Pay)</a></li><li><a href="/payments/online-payment-agreement-application">Payment Plan (Installment 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Then navigate using the tab key." aria-expanded="false" type="button"> <i class="fa fa-plus"></i> </button> </div> <ul class="menu nav pup-second-nav"> <li class="level-2" data-indent-level="2"> <a href="/how-to-file-your-taxes-step-by-step" title="Individuals" id="term-18191" rel="child" lang="en" xml:lang="en" hreflang="en">Individuals</a> </li> <li class="level-2 is-active-trail" data-indent-level="2"> <a href="/businesses" title="Businesses and self-employed" id="term-17741" rel="parent" lang="en" xml:lang="en" hreflang="en">Businesses and self-employed</a> <ul class="inner"> <li class="level-3" data-indent-level="3"> <a href="/businesses/business-tax-account" title="Business tax account" id="term-29441" rel="child" lang="en" xml:lang="en" hreflang="en">Business tax account</a> </li> <li class="level-3" data-indent-level="3"> <a href="/businesses/small-businesses-self-employed" title="Small business and self-employed" id="term-17876" rel="child" lang="en" xml:lang="en" 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resources</a> </li> <li class="level-4" data-indent-level="4"> <a href="/businesses/corporations/large-business-international-directives" title="Ind. director guidance" id="term-17806" rel="child" lang="en" xml:lang="en" hreflang="en">Ind. director guidance</a> </li> <li class="level-4" data-indent-level="4"> <a href="/businesses/corporations/fatca-regulations-and-other-guidance" title="Regulations and other guidance" id="term-17811" rel="child" lang="en" xml:lang="en" hreflang="en">Regulations and other guidance</a> </li> <li class="level-4 is-active" data-indent-level="4"> <a href="/businesses/corporations/foreign-account-tax-compliance-act-fatca" title="Foreign Account Tax Compliance Act (FATCA)" id="term-17791" rel="parent" lang="en" xml:lang="en" hreflang="en">Foreign Account Tax Compliance Act (FATCA)</a> <ul class="inner"> <li class="level-5" data-indent-level="5"> <a href="/businesses/corporations/irs-foreign-financial-institution-ffi-list-june-2-2014" title="Compliance" id="term-17771" rel="child" lang="en" xml:lang="en" hreflang="en">Compliance</a> </li> <li class="level-5" data-indent-level="5"> <a href="/businesses/corporations/fatca-information-for-united-states-entities" title="U.S. financial institutions" id="term-17796" rel="child" lang="en" xml:lang="en" hreflang="en">U.S. financial institutions</a> </li> <li class="level-5" data-indent-level="5"> <a href="/businesses/corporations/information-for-foreign-financial-institutions" title="Foreign financial institutions" id="term-17781" rel="child" lang="en" xml:lang="en" hreflang="en">Foreign financial institutions</a> </li> <li class="level-5" data-indent-level="5"> <a href="/businesses/corporations/fatca-governments" title="Governments" id="term-17786" rel="child" lang="en" xml:lang="en" hreflang="en">Governments</a> </li> <li class="level-5" data-indent-level="5"> <a href="/businesses/corporations/fatca-current-alerts-and-other-news" title="Current alerts and other news" id="term-17776" rel="child" lang="en" xml:lang="en" hreflang="en">Current alerts and other news</a> </li> </ul> </li> <li class="level-4" data-indent-level="4"> <a href="/businesses/corporations/qualified-intermediary-program" title="Qualified Intermediary (QI)" id="term-25566" rel="child" lang="en" xml:lang="en" hreflang="en">Qualified Intermediary (QI)</a> </li> </ul> </li> <li class="level-3" data-indent-level="3"> <a href="/businesses/partnerships" title="Partnerships" id="term-17866" rel="child" lang="en" xml:lang="en" hreflang="en">Partnerships</a> </li> </ul> </li> <li class="level-2" data-indent-level="2"> <a href="/charities-and-nonprofits" title="Charities and nonprofits" id="term-17426" rel="child" lang="en" xml:lang="en" hreflang="en">Charities and nonprofits</a> </li> <li class="level-2" data-indent-level="2"> <a href="/individuals/international-taxpayers" title="International taxpayers" id="term-18241" rel="child" lang="en" xml:lang="en" hreflang="en">International taxpayers</a> </li> <li class="level-2" data-indent-level="2"> <a href="/government-entities/governmental-liaisons" title="Governmental liaisons" id="term-18021" rel="child" lang="en" xml:lang="en" hreflang="en">Governmental liaisons</a> </li> <li class="level-2" data-indent-level="2"> <a href="/government-entities/federal-state-local-governments" title="Federal, state and local governments" id="term-17971" rel="child" lang="en" xml:lang="en" hreflang="en">Federal, state and local governments</a> </li> <li class="level-2" data-indent-level="2"> <a href="/government-entities/indian-tribal-governments" title="Indian tribal governments" id="term-18086" rel="child" lang="en" xml:lang="en" hreflang="en">Indian tribal governments</a> </li> <li class="level-2" data-indent-level="2"> <a href="/tax-exempt-bonds" title="Tax exempt bonds" id="term-18136" rel="child" lang="en" xml:lang="en" hreflang="en">Tax exempt bonds</a> </li> </ul> </section> </div> </div> <div class="pup-header-content-rt no-gutter col-sm-12 col-md-9"> <a id="main-content"></a> <div class="region region-content"> <div data-drupal-messages-fallback class="hidden"></div> <article about="/businesses/corporations/foreign-account-tax-compliance-act-fatca" class="pup-article full clearfix row"> <div class="col-md-12 col-sm-12 col-xs-12"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p>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.</p> <h2>FFI List search and download tool</h2> <p>Search and download a monthly list of approved foreign institutions that have a Global Intermediary Identification Number (GIIN).</p> <p><a aria-label="FATCA foreign financial institution list search and download tool" class="btn btn-primary " data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="b909ef1b-b755-459e-a13f-dbe167bae20c" href="/businesses/corporations/fatca-foreign-financial-institution-list-search-and-download-tool" role="button" title="FATCA Foreign Financial Institution list search and download tool">Search and download</a></p> <h2>Financial institution registration</h2> <p>Financial institutions can use the FATCA registration system to manage their accounts.</p> <p><a aria-label="FATCA foreign financial institution registration tool" class="btn btn-primary " data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d0424e92-6f00-455e-9f04-7661adbc708e" href="/businesses/corporations/fatca-foreign-financial-institution-registration" role="button" title="FATCA foreign financial institution registration">Register or Login</a></p> <h2>International Data Exchange Service (IDES)</h2> <p>Financial institutions and host country tax authorities can transmit and exchange FATCA data with the United States.</p> <p><a aria-label="Enroll" class="btn btn-primary " data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="6ff933b3-8a26-456e-9a64-8263076e3ac5" href="/businesses/corporations/international-data-exchange-service" role="button" title="International Data Exchange Service">Enroll</a></p> <h2>FATCA for individuals</h2> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c8212a35-f4ca-4672-9aa4-222944d37a8d" href="/businesses/corporations/fatca-information-for-individuals" title="FATCA information for individuals">FATCA information for individuals</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="819a7851-7d45-4927-8d2f-1327fc5bd4d7" href="/businesses/corporations/summary-of-fatca-reporting-for-us-taxpayers" title="Summary of FATCA reporting for U.S taxpayers">Summary of FATCA reporting for U.S. individual taxpayers</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="125c4fad-dca3-4c9d-9e7f-4db5a4f2324e" href="/forms-pubs/about-form-8938" title="About Form 8938, Statement of Specified Foreign Financial Assets">What form do I need to report my foreign financial assets?</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5cd62349-d362-408f-9da5-358798396055" href="/businesses/comparison-of-form-8938-and-fbar-requirements" title="Comparison of Form 8938 and FBAR requirements">Comparison of Form 8938 and FBAR requirements</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f24c9da3-bd3d-49e1-a672-dab217f84c78" href="/businesses/corporations/do-i-need-to-file-form-8938-statement-of-specified-foreign-financial-assets" title="Do I need to file Form 8938, Statement of Specified Foreign Financial Assets?">Do I need to file the statement of foreign financial assets?</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="43da5d73-9da5-4970-8e53-063e3e0560d9" href="/businesses/corporations/basic-questions-and-answers-on-form-8938" title="Basic questions and answers on Form 8938">Basic questions and answers on Form 8938</a></li> </ul> <h2>FATCA for institutions</h2> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="9b1ffb29-4730-48d0-8574-6fe2145b88cf" href="/businesses/corporations/information-for-foreign-financial-institutions" title="Information for foreign financial institutions">What do foreign financial institutions need to know?</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="33ec866e-b6d2-4923-8c17-335a3cea222e" href="/businesses/corporations/fatca-information-for-united-states-entities" title="FATCA information for United States entities">What do U.S. financial institutions need to know?</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5cb12faa-924d-4002-9a6d-5fec70197546" href="/businesses/corporations/fatca-ides-resources-and-support-information" title="FATCA IDES resources and support information">IDES resources and support information</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="17b5c150-516f-492f-9ae0-30e3df852044" href="/forms-pubs/about-form-8966" title="About Form 8966, FATCA Report">Understanding Form 8966</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f3ebb746-1650-443f-8239-a1c9a580ffa4" href="/businesses/corporations/irs-fatca-report-notifications" title="IRS FATCA report notifications">FATCA international compliance management model</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="01b116b3-4fb1-4cf0-b896-c02043f0c450" href="/businesses/corporations/list-of-jurisdictions-that-do-not-issue-foreign-tins" title="List of jurisdictions that do not issue foreign TINs">List of jurisdictions that do not issue foreign TINs</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a218a65d-b1b0-41f9-87e6-8f545ebcebed" href="/businesses/corporations/fatca-certifications" title="FATCA certifications">Draft FATCA certifications</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="9b1ffb29-4730-48d0-8574-6fe2145b88cf" href="/businesses/corporations/information-for-foreign-financial-institutions" title="Information for foreign financial institutions">FATCA information for foreign financial institutions and entities</a></li> </ul> <h2>FATCA for governments</h2> <ul> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="53153af1-1288-48b9-b738-a101509b6bcd" href="http://www.treasury.gov/resource-center/tax-policy/treaties/Pages/FATCA.aspx" title="Treasury's FATCA IGA resource center">Intergovernmental agreements (U.S. Treasury)</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="90a4f837-8ad1-4316-84f7-a5dcd646eab9" href="/newsroom/safeguarding-taxpayer-data-avoid-scams" title="Safeguarding Taxpayer Data – Avoid Scams">What is the importance of data safeguarding?</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="176a8c27-f172-4511-8d9d-81dba61d5b53" href="/individuals/international-taxpayers/subscribe-to-the-fatca-news-and-information-list" title="Subscribe to the FATCA news and information list">Subscribe to the FATCA news and information list</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="4885f41f-3511-47bb-abc0-1e11a811ef3b" href="/businesses/corporations/fatca-governments" title="FATCA governments">FATCA information for governments</a></li> </ul> <h2>Related</h2> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d3336e2a-874b-4066-96ee-68a8a87df062" href="/businesses/corporations/fatca-faqs" title="FATCA FAQs">FATCA FAQs</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="8ca26650-7a20-44c8-8324-5bd548a4bd20" href="/businesses/corporations/overview-of-fatca-certification-process" title="Overview of FATCA certification process">Overview of FATCA certification process</a></li> </ul> </div> </div> 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