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Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return


Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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Amend/Fix Return
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Rules Governing Practice before IRS

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.


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.