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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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FATCA Information for U.S. Financial Institutions and Entities

FATCA - Current Alerts and Other News

  • U.S. financial institutions (USFIs) and other types of U.S. withholding agents are required to withhold 30% on certain U.S. source payments made to foreign entities, if they are unable to document such entities for purposes of FATCA. Forms 1042, 1042-S, and Form 1042-T are used to report amounts withheld under Chapter 3 or Chapter 4. See current Form 1042 instructions, Form 1042-S instructions, Publication 1187, and Excise tax on Federal Foreign Procurement Payments for filing these forms.
  • USFIs and U.S. withholding agents must also report to the IRS information about certain non-financial foreign entities with substantial U.S. owners.
  • USFIs are also eligible to submit a FATCA Registration application via the FATCA Registration Website for the following reasons:
    • A USFI with a foreign branch in a Model 1 IGA jurisdiction to obtain a GIIN for the branch.
    • A USFI with a foreign branch that is a qualifying intermediary (QI) to renew the branch’s QI agreement.
    • A USFI may register as a sponsoring entity for FFIs and agree to perform, on behalf of the FFI, all the FATCA activities that the FFI otherwise would have to do.
  • A USFI may register as a Lead FI to manage the FATCA registration process for members of its Expanded Affiliated Group of FFIs.

Page Last Reviewed or Updated: 14-Jul-2016