FFI List Schema and Test Files
Under 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 to be FATCA compliant and that has been issued a global intermediary identification number (GIIN) will appear on a published FFI List. An FFI List search and download tool will also be available to search this list by FI name, GIIN or country and download the search results. Withholding agents may rely on an FFI’s claim of FATCA status based on checking the payee’s GIIN against the published FFI List or the FFI list search and download tool. This list is scheduled to be published monthly beginning June 2014, and the FFI list search and download tool will be available at the same time.
If you plan to download the full FFI list, the schema and test files will help you prepare. The complete list of all FATCA compliant FIs and branches will be available for download in CSV and XML formats. Note: The published list will contain significantly more records than the test files.
If you use the FFI list search and download tool, you can download your search results in CSV, XML or PDF formats.
To download files, follow the download process for your browser. For most browsers the best option is to right click and either download or save the file to your computer.
FFI List Schema and Test File (XML)
The FFI List schema contains information about the FFI List that will be published. The XML test file contains dummy data records to illustrate the format and data that will be included in the FFI List.
FFI List Test File (CSV)
The CSV test file contains example dummy data to illustrate the format and data that will be included in the FFI List.
Find out more about the Foreign Account Tax Compliance Act (FATCA).
Need a help with test files? Submit a question here