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FATCA FFI List Resources and Support Information

FFI List. 1 Submit Registration, FI Completes and Submits FATCA Registration, Submit after January 1, 2014; 2 Approval & GIIN, FI Receives approval, Receive GIINS for FIs and Branches. 3 Publish on FFI List, FI and Branches Included in Next Monthly FFI List; 4 Search or Download, Search for FIs, Download Partial or Complete List.

 

IRS FFI List  

Under the Foreign Account Tax Compliance Act (FATCA), withholding agents must withhold tax on certain payments to foreign financial institutions (FFIs) that do not agree to report certain information to the IRS about their U.S. accounts or accounts of certain foreign entities with substantial U.S. owners.

An FFI may agree to report certain information about its account holders by registering to be FATCA compliant. An FFI that has registered and that has been issued a global intermediary identification number (GIIN) will appear on a published FFI List. The FFI List can be downloaded in its entirety or searched for specific information (FI name, GIIN or country). Search results can also be downloaded. Withholding agents may rely on an FFI’s claim of FATCA status based on checking the payee’s GIIN against the published FFI List. This FFI list search and download tool is available and will be updated monthly.

Additional information on FATCA registration is available in the FATCA Registration Overview. More details about the GIIN are available in the GIIN Composition document. Additional information is available on coordination on FATCA compliance, including withholding.


FFI list Search and Download Capabilities

A search tool  is available to the public on irs.gov to create a partial downloadable FFI list or to download the entire list. No login or password is required to search or download the list. The data will be refreshed on the 1st of each month and will only include FIs and branches approved 5 business days prior to the first of the month. The date of the last update to the information is displayed on the page. Previous months lists will not be available on IRS.gov.      

The FFI List search and download tool can be used for looking up individual or groups of FIs and their branches to determine if they are on the list of FATCA compliant FIs. To use the search feature, at least one of the following search fields must be filled in: GIIN, Financial Institution Name, or Country. The results will be displayed on the screen and can be exported in CSV, XML or PDF formats. Search tips are available on this site.

A complete list of all FATCA compliant FIs and branches is available for download in CSV and XML formats. If you plan to import this file into your own database, additional information including the schema, is available on the FFI List Schema and Test Files page. 

A set of FFI list frequently asked questions is available on the FATCA webpage.

Page Last Reviewed or Updated: 11-Jul-2014