FATCA Registration Resources and Support Information
- Revenue Procedure 2014-13 – Final FFI Agreement is Now Available for FFI Agreement for Participating FFI and Reporting Model 2 FFI.
For the period from the opening of the FATCA registration website through December 31, 2013, a financial institution (FI) will be able to access its online account to modify or add registration information.
Prior to January 1, 2014, any information entered into the system, even if submitted as final by the website user, will not be regarded as a final submission, but will merely be stored until the information is submitted as final on or after January 1, 2014.
FIs can use the remainder of 2013 to become familiar with the FATCA registration website, to input preliminary information, and to refine that information. On or after January 1, 2014, each FI will be expected to finalize its registration information by logging into its online account on the FATCA registration website, making any necessary additional changes, and submitting the information as final.
As registrations are finalized and approved in 2014, registering FIs will receive a notice of registration acceptance and will be issued a global intermediary identification number (GIIN).
The IRS will electronically post the first IRS Foreign Financial Institution (FFI) List by June 2, 2014, and will update the list on a monthly basis thereafter. To ensure inclusion in the June 2014 IRS FFI List, an FI will need to finalize its registration by April 25, 2014.
Below find a link to instructions, user guide and other materials to assist you and your financial institution with FATCA registration:
|FATCA Registration Overview (PDF)|
|FATCA Registration Online User Guide (PDF)|
|Tips for Logging into the FATCA Registration System|
|Global Intermediary Identification Number (GIIN) Composition (PDF)|
|FFI List Resources|
|FATCA Frequently Asked Questions (FAQs)|
“How-to” videos to assist financial institutions with FATCA registration:
(Note: There may be slight differences between the videos and the screens in the FATCA Registration System due to system upgrades).