FATCA - FAQs General These FAQs contain information for financial institutions, withholding agents, and intermediaries on a variety of topics including Compliance, Reporting, Registration and Qualified Intermediary/Withholding Partnership/Withholding Trust issues. FATCA - Registration System FAQs These FAQs provide an overview of the FATCA Online Registration System to include account creation and access, general system questions, registration status, system functionalities, and GIIN information. Questions related to FATCA regulations and compliance can be found under the general FATCA FAQs. FATCA - FFI List FAQs These FAQs provide an overview of the IRS FATCA FFI List, the FATCA FFI List Search and Download Tool, registration deadline, file formats, and FFI List Fields. FATCA - IDES Technical FAQs These FAQs provide an overview of the International Data Exchange System (IDES) system, data format and transmission components, and system availability and design. FATCA – Form 8938 FAQs These FAQs provide basic questions and answers related to Form 8938, including examples of specified foreign financial assets that need to be reported on Form 8938. ICMM Frequently Asked Questions (FAQs) These FAQs provide information on each notification type that may be sent from the IRS after files have been processed by the International Compliance Management Model (ICMM) system. Qualified Intermediary (QI), Withholding Foreign Partnership (WP), Withholding Foreign Trust (WT) FAQs These FAQs contain information for withholding agents, and intermediaries on a variety of topics including qualified intermediary, withholding partnership, and withholding trust issues.