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IRS FFI List FAQs

FFI List Overview

Registration Deadline

FFI List Fields

FFI List

Downloading

Searching

Legal Entity Name

XML/CSV Files

 

FFI List Overview

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Questions

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Q1. What is the Foreign Financial Institution (FFI) List?
 
The FFI List is issued by IRS and includes all financial institutions and branches that have submitted a registration and have been assigned a Global Intermediary Identification Number (GIIN) at the time the list was compiled.  
Q2. How do I get to the FFI List? You can access the tool from the FFI List Search and Download Tool Landing Page.  The entire FFI list is available to download on the FFI List Search and Download Tool, in the upper right corner under the heading “Entire FFI List.”  
Q3. What training is available for the FFI List Search and Download Tool? The FFI List User Guide provides instruction on using the FFI List Search and Download Tool.  The FFI List Resources Page, FFI List FAQs, FFI List Video and GIIN Composition document also provide additional information.  

 

Registration Deadline

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Questions

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Q1.

When does an FFI need to have their registration finalized to be included on the first published FFI list (June 2, 2014)?

 

Based on the IRS experience with the registration system and GIIN generation process to date, the IRS believes that it can ensure registering FFIs that their GIINs will be included on the June 2 IRS FFI List if their registrations are finalized by May 5, 2014 (GMT -5), rather than April 25, 2014, as originally announced. Further, the IRS believes it can ensure registering FFIs that their GIINs will be included on the July 1 IRS FFI List if their registrations are finalized by June 3, 2014 (GMT -5).

FFI List Fields

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Questions

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Q1. What fields will be contained on the FFI list? The FFI list will contain only three fields: financial institution (FI) name or the term “branch,” Global Intermediary Identification Number (GIIN), and either country of residence for tax purposes (for an FI) or branch country (for branches).
Q2. What are the maximum lengths of each field?

The FI name field currently has a 40 character input limitation for the FI name, but this field is expected to be expanded to 150 characters in a future release.  

The GIIN field is 19 characters, including the period separators.

The country field is using the ISO 3166-1standard country list, with the maximum length currently of 44 characters; however, as this list is updated, the maximum length could increase. The country name field can go up to 75 characters.  

If you plan to download the FFI list and import it into your system, please see the FFI list schema and test file link for more information on the format.

FFI List

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Q1.

Will the monthly update to the FFI List contain just the additions and deletions from the prior month after the initial list is published?

Updated:  07-31-14

At the beginning of each month, a complete new list will be published for all financial institutions and branches that have an assigned and approved GIIN as of a specified cut-off date five business days prior to the end of the previous month.  The archived prior months' FFI Lists (beginning with the July 2014 list) are available to download in CSV zipped and XML zipped formats on the FFI List Search and Download Tool.  
Q2.

Will an archive of previously released versions of the monthly FFI List be available for viewing and download on the IRS Website?

Updated:  07-31-14

Yes.  The archived prior months' FFI Lists (beginning with the July 2014 list) are available to download in CSV zipped and XML zipped formats on the FFI List Search and Download Tool
Q3. How frequently will the FFI list file be updated? The FFI list will be updated monthly on the 1st of the month.
Q4. Which Financial Institutions (FIs) and branches are included on the FFI list?

The FFI list data comes from the FATCA Registration System.

The list includes all FIs that have registered and been assigned a Global Intermediary Identification Number (GIIN) at the time the list was compiled. The date that the list was compiled is displayed at the top of the FFI List Search and Download Tool.  FIs who selected “Limited Financial Institution” in question 4 of their registration are not assigned GIINs and will not be included in this list.

Branches from question 9a on the registration that have been assigned GIINs at the time the list was compiled will be included in the list only if the FI’s registration status is either Limited Conditional or Approved.  Branches that are limited (question 9b of the registration) are not assigned GIINs and will not be included in this list. When an FI registers a branch, the FI is stating they have one or more physical branches in that country.  All physical branches in the country where the FI has declared they have a branch can use the same GIIN.   We do not collect the names of each of the physical branches in a particular country so the word  “branch” will be displayed in the FI name.

Q5. What languages will the FFI list be available in? The FFI list will be published in English only.
Q6. Is there anything in the format of the FFI list that indicates that an FFI is a Deemed Compliant or a Participating FFI? No, the list does not indicate the FATCA classification.
Q7. How many records are expected in the full FFI list? At this time, the full FFI list is expected to be less than 500,000 records.

Downloading

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Q1. What are the available FFI list file formats for download?

You will only need to download the complete FFI list if you plan to import the list into your system. You will be able to search, view and download partial information using the FFI List search and download tool directly from the IRS Webpage. (See searching category below).

If you plan to download the complete FFI list, it will be available in XML and CSV (comma delimited) formats, including zipped/ compressed versions. The zip files will download faster. You can also download your search results (partial list) in XML, CSV or PDF formats.

The FFI list will not be available in spreadsheet products, but the CSV file can be easily imported into most spreadsheet products

Q2. Do you need to be a registered user with a login and password to access the FFI List search and download tool, and download the FFI list on the IRS website? No, you do not need to be a registered user to access the FFI List search and download tool and download the FFI list on the IRS website. It is accessible to anyone with an internet connection.
Q3. Will there be a web service (SOAP based) - where FFIs can automatically download the latest version of the FFI list? No, the FFI list file will not be available for automatic download via a web service. The complete list can be downloaded manually in CSV or XML format or a partial list (from your search results) can be downloaded manually in CSV, XML or PDF format via the irs.gov web page.
Q4. Is the FFI List file available via FTP? No, the FFI list file will not be available via FTP. It can be downloaded manually via the irs.gov web page.

Searching

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Questions

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Q1. Will a search tool be available? In addition to downloading the full FFI list, the FFI List search and download tool will be available on the web site. This tool enables a user to create a partial list using search criteria such as the GIIN, countries, and/or financial institution name. These search results can be exported to an XML, CSV or PDF file. A CSV file can be imported into most spreadsheet products and word processor document products.
Q2.

Why is an FI not in the downloaded FFI List in CSV format, while it appears in the search results?

Updated: 8-1-2014

Depending on the number of records contained in the FFI List you downloaded, some CSV compatible spreadsheet and database applications may only display a maximum number of records.  If the FI’s location on the list is beyond the maximum limit, you might not see the FI on the list.  You can try to use another spreadsheet and database application or text editor to open the CSV file.

Legal Entity Name

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Q1. Will the Legal Entity Names be standardized in any way, e.g., Bank Corp. vs. Bank Corporation or Chairs Ltd. vs. Chairs Limited vs. Chairs LTD.? The FFI list will contain the financial institution (FI) name or the term “branch” for branches. The FI name will display on the list in the exact way it was input on the registration.
Q2. How do I find the legal entity name of the branches in the FFI list? The legal entity names of branches are not provided on the FFI list. The FFI list will contain the term “branch” in the FI name field.
Q3. Are there any other "special" names similar to "Branch" that might appear on the list? No, there will be no other special names. The schema and test files provide the format and sample data.
Q4. Can the FI Legal Name be changed once it appears on the FFI List? The Financial Institution (FI) Names on the FFI list are obtained from the data entered by the FI on their registration form or online registration system. The FI can edit this field (or any other field except the FI type) on the online registration system at any time. If this field is changed by the FI, the updated name will appear on the next published list. This will not affect the GIIN.

XML/CSV Files

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Q1. Will the final FATCA FFI xml file contain a file date/production time identifier/tag? No, the XML file will not contain a file date or production time identifier in the content of the file itself. However, the date of the file will be posted on the web page.
Q2. Will the CSV format file contain a trailer record identifying the number of records or a simple end marker? No, the CSV file will not contain a trailer record or end marker. The test file on the FFI list Schema and Test File page provides the exact format that the published list will contain.
Q3. How is the CSV file formatted for the FFI list? The CSV file provides the FFI LIST in a comma separated value format.  Many spreadsheet and database applications readily import CSV files. Since commas are acceptable characters in the Financial Institution Name and Country Name, quotation marks (“  “) are placed around each of these fields in the CSV File and a comma (,) is used to separate the data fields. Spreadsheet and database applications can interpret the quotation marks as text qualifiers and commas as separators during import. Other applications may display the file with quotation marks (“ “)  around each data field and commas (,) separating these values. More information about the CSV file and a sample file can be found on the “FFI List Schema and Test Files page.”

 

Additional FAQs are available for FATCA - FAQs General, FATCA Registration System, and FATCA IDES Technical FAQs.  

Additional Support

FATCA Compliance Help

  • If you have further questions about foreign financial institutions' compliance with the U.S. FATCA legislation, please submit your question.

FATCA Registration System Technical Support:  

  • If you need system support for the online FATCA Registration, including help with login problems, error messages, and other technical issues, please submit your technical system problem.

The system technical support team cannot respond to tax law questions regarding the FATCA regulations.

Page Last Reviewed or Updated: 16-Sep-2014