FATCA Related Forms
ALERT: Form 1099 Reporting Responsibility, Private Arrangement Intermediaries (PAIs) and Joint Account and Agency Options under the Revised QI Agreement, Special Procedures for New QIs during Calendar Year 2014, and QI Application and Renewal Procedures for Central Banks of Issue
This email applies to certain entities that apply to enter into or have entered into the revised Qualified Intermediary (QI) agreement published in Revenue Procedure 2014-39, 2014-29 I.R.B. 151.
The following FATCA Forms and Instructions for 2014 are now available on the IRS.GOV Forms and Publications Website:
- Form 1042 - Learn More and Instructions
- Form 1042-S, Instructions, and Cover Sheet to Update 2014 Instructions
- Form 8966 and Instructions
- Form W-8BEN - Learn more and Instructions
- Form W-8BEN-E, Instructions, and Cover Sheet to Update 2014 Instructions
- Form W-8ECI and Instructions
- Form W-8EXP and Instructions
- Form W-8IMY and Instructions
- Updated information has now been added to the following forms:
- Form 8938 and Instructions (for 2013 only)
- Instructions for the Requester of Forms W–8BEN, W–8BEN–E, W–8ECI, W–8EXP, and W–8IMY (Rev. July 2014) and Cover Sheet to Update 2014 Instructions
- Publication 515 has not yet been revised to incorporate recent regulatory changes addressing withholding agents' international withholding and reporting obligations. Persons seeking information about the scope of these changes, which address both non-resident withholding and reporting and the Foreign Account Tax Compliance Act (FATCA) should refer directly to these regulations, the text of which is available here: FATCA – Regulations and Other Guidance. The IRS intends to update Publication 515 at a later date.
- FATCA Supplement to the 2014 General Instructions for Certain Information Returns Reporting on Forms 1099, the text of which is available here.