FATCA FFI List Resources and Support Information
Regulations coordinating chapters 3, 4, 61, and section 3406 and revising the final FATCA regulations have been submitted to the Office of the Federal Register for publication.
DISCLAIMER: This guidance has been submitted to the Office of the Federal Register (OFR) for publication and is currently pending placement on public display at the OFR and publication in the Federal Register. The version of the regulations released today may vary slightly from the published document if minor editorial changes are made during the OFR review process. The document published in the Federal Register will be the official document
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 scheduled to be available beginning June 2014, and will be updated monthly.
FFI list Search and Download Capabilities
Beginning in June 2014, a search tool, partial list download, and a full downloadable list will be available on IRS.gov to the public. No login or password will be required to search or download the list. The data will be refreshed on the 1st of the 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 will be 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 will be available on this site.
A complete list of all FATCA compliant FIs and branches will also be 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.