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FATCA – Regulations and Other Guidance

For Financial Institutions:

TD 9658 (March 6, 2014) - 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.

TD 9657 (March 6, 2014) - 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.

RIN 1545–BL72 (March 6, 2014) - 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

RIN 1545–BL17 (March 6, 2014) - 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 - Update on FATCA financial institutions registration.

Announcement 2014-17 - Update on Jurisdictions Treated as Having an IGA in Effect and on FATCA Financial Institution Registration.

The transition period and other guidance described in this notice is intended to facilitate an orderly transition for withholding agent and FFI compliance with FATCA’s requirements, and responds to comments regarding certain aspects of the regulations under chapters 3 and 4.

Revenue Procedure 2014-39 - Updated  Qualified Intermediary (QI) Agreement

Revenue Procedure 2014-38 – Updated FFI Agreement

Revenue Procedure 2014-13 – Final FFI Agreement (updated in Revenue Procedure 2014-38)

Notice 2014-33 - Further Guidance on the Implementation of FATCA and Related Withholding Provisions.

Notice 2013-69 – FFI Guidance.

Notice 2013-43 - Revised Timeline and Other Guidance Regarding the Implementation of FATCA

RIN 1545-BK68 (September 10, 2013) –Correcting amendments.
Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities; Correction.

TD 9610 - Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities

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," IRB 2010-37, dated September 13, 2010.

For Individual Taxpayers:

TD 9567 - Temporary regulations relating to Reporting of Specified Foreign Financial Assets under IRC 6038D

REG-130302-110 - 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

Page Last Reviewed or Updated: 27-Jun-2014