Frequently Asked Questions (FAQs) - FATCA Registration System

On this page:

Certification
Expanded Affiliated Groups (EAG)
FATCA Account Creation and Access
FATCA Registration System – Overview
FFI List
General System Questions
Global Intermediary Identification Number (GIIN) - Overview
Registration Status and Account Notifications
Registration System Resource Materials
Registration Updates
Sponsoring Entity

Certification

Your message board will indicate that your periodic certification is available for completion and submission.  On your homepage you will find your periodic certification dates and a link to complete the certification.

Added:  November 16, 2018

If you are on the certification instructions page, you will be unable to scroll to prior pages and change your classification.  Therefore, you must submit the certification using the classification you selected.  However, you may submit another certification and choose a different classification to correct your prior submission.

You may also update your classification by editing your registration and updating Question 4 -Classification. Additional information on classifications can be found in the FATCA Registration Online User Guide.

Added:  November 16, 2018

You will receive a message board message notifying you that a certification is available.  However, whether you are required to submit a certification will generally depend on the classification you select at the start of the certification.  Once you select your classification, the system will display a screen indicating whether you are required or not required to submit a certification and you will also receive a message board message.

Added:  November 16, 2018

No, but additional information can be input while completing a certification, if necessary.

Added:  November 16, 2018

Yes, members of your FI group will be notified that they are included in your certification.  In addition, after you submit the certification, the future certification dates of included members will be updated to match your future certification dates.

Added:  November 16, 2018

No, once you submit a certification, it cannot be edited.  You may submit another certification with your updated responses, however, the additional certification will not override the previous certification. When completing an additional certification, the certification will contain certain editable pre-populated information based on responses you provided in your previous certification.  The IRS will keep copies of all submitted certifications.

Added:  November 16, 2018


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Expanded Affiliated Groups (EAG)

Each member financial institution of an EAG must have a registration completed. Once the lead has created its account, in part 2 the lead FI will add basic identifying information for each member creating member FATCA accounts for them.  Each member will then need to log into the system and complete its registration or the lead can complete the registration on their behalf.

Updated:  November 19, 2015

Once the Lead adds a member under part 2 of the Lead's registration, the system will generate a FATCA ID and temporary access code for the member (thus establishing the member’s account). The Lead provides the FATCA ID and temporary passcode to the member so it can log into its member account. Each FI has its own account, so the Lead and member(s) can all be logged in at the same time to their own accounts. Because the Lead FI has access to member accounts, only one (either the Lead or Member FI) can access the member account at a time.

Updated:  April 25, 2017

Once the member FI account has been created by the lead, the member FI can complete and submit its own registration.  The member FI registration processing and GIIN assignment is not dependent on the lead FI registration status or GIIN.

Updated:  November 19, 2015

Yes. Each lead will submit a separate registration and add its own members to the FATCA account. On question 13 of the registration, each lead identifies if it is the common parent entity of the EAG.

Updated:  November 19, 2015

Once a lead FI creates its member accounts, it can access the accounts by clicking on the “member information” link from its homepage, and clicking on the name of the member FI in the All members table. The lead FI can access each of its member accounts under its own lead FI account login – it does not need to log into each of the member accounts separately.  However, since only one person can access the account at a time, the lead FI will get an error message if it tries to access the member account when the member FI is logged in, and the member FI will not be able to log into its account if the lead FI is accessing it.

The lead FI can access the member FI information only when the lead’s account status is Initiated, Registration Submitted, Registration Incomplete or Approved.

Updated:  November 19, 2015

A member may initiate a transfer from one expanded affiliated group to another when they are in approved status. The member will need to check with the lead of the new EAG to obtain the new lead’s FATCA ID.

Follow the instructions in the FATCA registration user guide to complete the transfer to another expanded affiliated group.

Updated:  November 16, 2018

Your transfer request into an expanded affiliated group (EAG) would have been canceled for the following reasons.

  • Your registration status or the new lead’s registration status has changed to a status that does not allow transfers.  
  • The EAG has reached the maximum number of members allowed.
  • The lead did not accept the transfer within 45 days of its origination.
  • You did not finalize the transfer within 45 days of the lead’s acceptance.


Updated:  November 16, 2018


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FATCA Account Creation and Access

The Responsible Officer for the FI identified in Question 10 of the Registration form is the individual with authority under local law to submit the information provided in the registration on behalf of the FI or direct reporting NFFE.  In addition, the RO may identify five (5) additional points of contact in Question 11 of the Registration form.

Updated: November 16, 2018

When creating a FATCA account, a single, lead or sponsoring entity FI will create an access code (like a password) to be used with the system assigned FATCA ID for all future logins to the account.  The access code must be between eight and 20 characters and include at least one uppercase letter, one lowercase letter, one number, and one of the designated special characters (~! @ # % ^ * ( ) ? , .). 

For member FIs, the registration system will generate a unique FATCA ID and a temporary access code for each member when the lead FI adds a member.  The lead FI will provide the login information to each of its member FIs. When each member FI logs in to their FATCA account, they will be prompted to select a new access code and set answers to challenge questions.  Challenge questions and access code cannot be reset for any member by the lead FI.  They must be managed individually by the member FI.

Updated:  November 19, 2015

You are required to select and answer challenge questions from a predefined list when creating an account or at first time log-in. Challenge questions will be used by you to reset your access code if you forget it. Challenge questions and answers can be reviewed and updated at any time when you are logged into your account. From the home page, you can select the “Challenge Questions - Edit/Review” option and review and make changes as necessary.

Updated: November 16, 2018

A member financial institution (FI) cannot create its own FATCA account. The lead FI will create all their member accounts and provide each member FI with its login credentials. Once the account is created, either the lead or the member can complete and submit the registration.

Updated:  November 19, 2015

Once the lead FI creates its own FATCA account, and has completed Part 1 of the registration, it will create the FATCA accounts for each member by adding the members in Part 2, question 12 of the online registration. As soon as a member’s information is completed, and the “add another” button is clicked, that member FI will appear in the table below the question with its newly created FATCA ID and temporary access code.

Updated:  November 19, 2015

You can change the access code by logging into the FATCA account, and selecting the “Access Code – Change” option from your home page.  You can also reset your own access code by clicking on the “Forgot FATCA ID or Access Code?” link from the login page, and following the instructions to answer the challenge questions provided during registration.

If you are a member financial institution, you will be required to change your temporary access code provided by your lead FI the first time you log into the system.

You will need to change your access code if you change your FI type or transfer to another expanded affiliated group. A temporary code will initially be provided and must be changed.

If you need to reset your access code and cannot answer the challenge questions, you may get further assistance by visiting the FATCA Registration System Technical Support page and scrolling to the telephone support section at the bottom of the page.

Updated:  April 25,  017


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FATCA Registration System - Overview

The FATCA Online Registration System is a secure, web-based system that users may use to register, renew their agreement, and certify, for themselves and associated entities (if any) online.

Updated: November 16, 2018 

 You can access the FATCA Online Registration System from FATCA Registration Landing Page, and then click on Register or Login which will direct you to the FATCA Financial Institution Account User Login page.Subscribe to the FATCA News and Information List


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FFI List

Registered FIs and direct reporting NFFEs will be included with their GIIN on the monthly IRS FFI List if their registration is in approved status both five business days prior to the last business day of the month (Monday through Friday, excluding U.S. holidays) and the last business day of the month. Additional information regarding the FFI List can be found on the About the FATCA FFI List Search and Download Tool and in the FATCA FFI List FAQs.

Updated:  November 16, 2018


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General System Questions

The registration system is in English only.

Updated:  November 19, 2015

The FATCA online registration system is compatible with the following browsers: Microsoft Internet Explorer, Google  Chrome and Mozilla Firefox. It is not compatible with the Microsoft Edge browser.

Updated:  October 20, 2016

The FATCA Online Registration system does not support account log-in with more than one tab or window at the same time.

Updated:  April 25, 2017

Only one user can log into a FATCA account at a time. Each account has its own unique FATCA ID and access code. Although the login credentials (FATCA ID and access code) can be shared between the Responsible Officer and up to five (5) points of contact designated on the registration, only one person can access the account at a time.

For expanded affiliated groups, each member FI has its own FATCA ID and access code, so members log into the system independent of other members of the group or the lead. The lead FI has access to all its member FI accounts but cannot access a member’s account while the member is logged in; and the member cannot log into its account, if the lead is accessing the member’s page.

Sponsored entities and branches do not have individual FATCA accounts. Therefore, they are not assigned FATCA IDs.

Updated:  November 19, 2015

The FATCA ID is a system generated number issued by the registration system when a FATCA account is created. The FATCA ID is used with an access code to log in to the system and to identify the account for purposes of registration. It is not the same number as the global intermediary identification number (GIIN). FATCA IDs are not case sensitive.  The system displays the FATCA IDs as uppercase letters only. They do not contain the letter “O”. If your FATCA ID has a character that looks like the letter “O”, enter the number zero (0).  A member’s FATCA ID contains a period after the sixth character and must be included to log in.  A sponsored entity’s sponsored entity ID looks like a FATCA ID, but cannot be used to log into the registration system.

Updated:  April 25, 2017

The access code must be 8-20 characters and include at least one uppercase and lowercase letter, one number, and one of the designated special characters (~! @ # % ^ * () ? , .) .

Updated:  November 19, 2015

Depending on your answer to a question, the system will automatically skip over the questions that do not apply to you. Fields that are mandatory are marked with an asterisk at the end of each question.

Updated:  November 19, 2015

The system will not check the legal name against any database for spelling or format issues.

Updated:  April 25, 2017

The FATCA online registration system can capture 150 characters, including spaces.  Further, only upper and lower case letters (a-z, A-Z), numbers (0–9) and the following special characters are accepted: blank space, ampersand, hyphen, forward slash, period, comma, apostrophe, pound sign, percent sign, brackets, parentheses, and curly brackets (% - / . , ' # % [ ] ( ) { }).  The legal name cannot start with a special character. 

To the extent that the full legal name can be entered, please do so.   If however, the full legal name does not fit, please note the following:

  • At least the first 100 characters must match the FI’s legal name.
  • Any legal and numerical designations must be included in the remaining 50 characters.
  • No abbreviations in the first 100 characters, but otherwise it is okay to abbreviate.


Updated:  November 19, 2015

The FATCA registration system is regularly updated for new countries and jurisdictions.  If the country/jurisdiction is not listed, select “other” for the country/jurisdiction.  For the most recent listing of country/jurisdictions, please visit FATCA Online Registration System: Country/Jurisdiction Listing.

Updated:  April 25, 2017

Yes, you have an opportunity to review your answers multiple times before submitting the registration.

Updated:  April 25, 2017

If your account is in registration submitted or approved, you can download the registration questions and answers, as well as the points of contact table in PDF format via the Print Registration Information link on your account home page.

Other registration tables are available for download under “Available Account Options” and "My Information" in PDF and CSV formats.  PDF files can be downloaded and printed in the PDF Viewer. CSV files can be downloaded and imported into most spreadsheet products.

Sponsoring entities may download their list of sponsored entities in PDF or CSV format.

Updated: November 16, 2018


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Global Intermediary Identification Number (GIIN) - Overview

GIIN is a Global Intermediary Identification Number assigned by the FATCA Registration System to financial institutions and direct reporting non-financial foreign entities.  Those assigned a GIIN may use it to identify themselves to withholding agents and tax administrations for FATCA reporting.

The GIIN, formatted as XXXXXX.XXXXX.XX.XXX, is a 19-character identification number that is made up of several identifiers from the FATCA registration system. These characters will never contain the letter “O”.

More information on the GIIN can be found on the GIIN Composition Information page.

Updated:  04-25-2017

Yes. The period separators account for three characters in the 19-character identification number. Please see the GIIN Composition Information.

Updated:  November 19, 2015

No, FIs, direct reporting NFFEs and branches will not be issued GIINs.

Updated:  November 16, 2018

If a Financial Institution added branches to the registration, each approved branch will be issued a GIIN.  If more than one branch is entered with the same country/jurisdiction name, then all branches in that country/jurisdiction will receive the same GIIN.  The FATCA Registration Online User Guide has more information on how to register branches.  Please also reference the GIIN Composition Information  page posted to understand how the GIIN is composed.

Updated:  November 19, 2015

A GIIN is issued to an FI or direct reporting NFFE when its registration is approved. Each can log into its FATCA Registration account and view it’s GIIN under the account information section of the home page. Lists of branches, members, sponsored entities or sponsored subsidiary branches associated with an account can be downloaded with their GIIN from the Download Registration Tables on the account home page.

If an FI has added branches to the registration in question 9, each approved branch will also be issued a GIIN. An FI can view their branch GIINs in Question 9 of the Registration or by using the Branch Information Link from its home page.

Lead FI’s can view and download member FI information, including GIINs, from the Member Information Link on its home page.

For sponsoring entities, separate GIINs will be assigned its approved sponsored entities and sponsored subsidiary branches listed on the FATCA account. 

Updated:  November 16, 2018

A financial institution in approved status can edit its registration by logging into its FATCA account and selecting the Registration – Edit link. The links are located on your account home page under the Available Account Options section.  The registration status and the GIIN will not be affected by this edit unless either the country of tax residence in question 3 is changed.

Changing the country in question 3 will affect the last three characters of the GIIN. The changes will not occur immediately, but will occur when the registration is reprocessed.

Updated:  November 16, 2018


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Registration Status and Account Notifications

The FATCA Registration system will send emails to the responsible officer (RO) to check the FATCA account when a change has occurred to the account or an action is required. There will also be messages posted on the account’s message board, which can be accessed on the home page of the FATCA account. 

Depending on the financial institution type and the nature of the change, notifications will occur for registration status changes, transfers to an expanded affiliated group, financial institution type changes, renewal of FFI agreement, certification, and other required actions. Sponsoring entities will also receive email notifications about status updates for multiple sponsored entity file uploads.

Updated:  November 16, 2018

The message board is located on the home page of its FATCA Registration Account.  You will need to log into your FATCA registration account to view the message board and the message board is located in the upper right part of the home page.  The responsible officer is notified via email when certain messages are posted.  Additional information regarding the message board can be found in the FATCA Registration Online User Guide.

Updated:  November 19, 2015

You can check the status of your FATCA registration by logging into your FATCA account and checking the account status displayed on the home page. The system will also generate automatic email notifications to the responsible officer (RO) to check the FATCA account when a registration changes. A list of statuses and their definitions can be found in the appendix of the FATCA Registration Online User Guide.

Updated:  April 25. 2017

The RO can only list one email address in question 10 of the registration.

Therefore, the RO should carefully consider which email address is provided in question 10 of the registration. The other points of contact may inquire about the account and their email address will be used for verification.

Updated:  April 25, 2017

The notification email will include a generic message to the RO to check their FATCA message board.   This email will include the last several characters of the FATCA ID so that the RO can identify to which FATCA account is being referred. 

Updated:  November 19, 2015

If the RO is not receiving notification emails, please verify that the RO’s email address entered in Question 10 of the Registration is correct.  Additionally, to ensure notification emails are not sent to a Spam or Junk Mail folder, fatca-donot-reply@irs.gov should be added to the RO’s email contact list.


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Registration System Resource Materials

In addition to these FAQs, the FATCA Registration Online User Guide provides information on how to answer questions and navigate through the online system.  Links to short “how-to” videos for the Registration system and other relevant reference documents about the system’s functionalities are also available on the FATCA Registration Landing Page.

Within, the FATCA online registration system are help icons (question marks) with information on particular questions or fields.

Updated:  November 19, 2015

Once logged on, at the top of each page of the FATCA registration system, you will find there is a navigation bar with a “get help” option. This provides additional resources and contact information if you have questions or need further assistance. You can also report technical problems from the "get help" page by clicking on the System Support link.

Updated:  November 19, 2015


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Registration Updates

You can edit your registration if you are in the statuses Registration Incomplete, Registration Submitted, or Approved.

Updates cannot be made on paper.  Once an account is established (whether on the paper form 8957 or online), all updates must occur to your registration online.

To edit  your registration after submission, go to your home page and choose "Registration - Edit" under Available Account Options.

Updated:  November 16, 2018

FIs or direct reporting NFFEs can edit their FI Type listed in question 1, if in approved status. An FI can edit their FI type without cancelling their current registration agreement by selecting the  'Change FI Type” link on the home page and completing the registration form again.

The following FI Type changes are allowed within the FATCA Registration system:

  • Member to single
  • Single to lead
  • Single  to member (transfer to an expanded affiliated group)
  • Lead to member (transfer to an expanded affiliated group).

For a lead or a single to transfer to an expanded affiliated group, the FI will need to know the FATCA ID of the new lead of the expanded affiliated group. The new member will receive a new FATCA ID once finalized and assigned a new GIIN if the current account status is approved.

Additional information can be found in the FATCA Registration Online User Guide.

Updated:  November 16, 2018

Unlike a single, member or lead, a sponsoring entity cannot change its FI type.  It would need to create a new FATCA Registration account as a single, lead or member. If the sponsoring entity account is no longer needed, follow the process to delete the registration or cancel the agreement if in approved status.

To change the RO or POCs, the FI would edit question 10 or 11 of the registration as appropriate.  You can edit this by logging into the FATCA account and selecting the edit account option from your home page.

Because the RO and POCs share the login credentials for the FATCA Account, the access code  may need to be changed when personnel changes. The access code can be changed from the home page by selecting the “Access Code – Change” option.

Updated:  November 19, 2015

If your registration status is Registration Incomplete, it is because the IRS has identified an issue with your registration.  Please review your registration for any of the following errors and update it accordingly.  After you have updated your registration, you must resubmit in order for your registration to be processed.  Note that a financial institution (FI), including its branches, if any, with a Registration Incomplete status will not appear on the foreign financial institution (FFI) List.

Any of the following issues could have resulted in the change to Registration Incomplete status of your registration application:

  • All required fields on the paper registration application were not completed.
  • The FFI has identified itself as a Qualified Intermediary with a QI-EIN of which the IRS has no record.
  • The RO has been identified with initials only; the RO’s full name is required.
  • The RO does not appear to be a natural person.
  • The registration application is a duplicate registration application.
  • Part 4, the certification, was not properly completed.  Part 4 must be completed by a natural person.
  • You failed to renew your FFI agreement.

You can update and resubmit your registration application anytime by logging into your FATCA account and selecting “Registration – Edit/Complete/Submit” under the Available Account Options on your account home page. 

Updated:  November 9, 2017

Prior to approval, an FI can select the Registration – Delete option from their home page to delete the registration.  Member FI’s cannot delete their own registration.  The lead FI would need to delete the member registration. A lead cannot delete its own registration if it has active members or pending transfers into its EAG.

Once a registration is in Approved status, the FI will have an option on its home page to cancel its agreement. A lead cannot cancel their agreement if it has active members or pending transfers into its EAG. A lead FI also cannot cancel a member FI's agreement.  The member FI must cancel its own agreement.

Details on deleting registrations and canceling agreements can be found in the FATCA Registration Online User Guide.

Updated:  November 16, 2018

There is a link Forgot FATCA ID or Access Code? on the login page with information on how to obtain assistance with login issues, such as losing or forgetting your FATCA ID or access code and how to reset it.

Updated:  November 19, 2015

Log on to the FATCA FFI Registration System, verify and update the registration information as needed and re-submit the registration agreeing to the new FFI agreement.

Updated:  November 16, 2018


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Sponsoring Entity

A sponsoring entity can add sponsored entities and sponsored subsidiary branches once its registration is in approved status.

There are two ways to add sponsored entities. They can be added individually or via a file upload. Both of these are found by clicking the Manage Sponsored Entities link under Your Information from the home page. The maximum number of sponsored entities is 5000.

The sponsoring entity will need to provide the legal name, country/jurisdiction, and classification for each sponsoring entity. The classification choices are sponsored subsidiary, sponsored fund and sponsored direct reporting NFFE. See the FATCA Registration Online User Guide for more details on how to add sponsored entities.

Updated:  November 19, 2015

 Yes, sponsoring entities have the option to upload an XML file containing registration data for multiple sponsored entities by following the instructions on how to prepare the sponsored entity XML file.  The location to upload your file is within your approved FATCA account on the Manage Sponsored Entities page.  Instructions on how to upload the XML file are provided in the FATCA Online Registration System user guide.

Added:  April 25, 2017

It is important to follow the guidelines for preparing the file for upload or you will receive a file not accepted message.  During the process of uploading the file of multiple sponsored entities, the file may not be accepted for numerous reasons. Error messages will be sent if the file is corrupt, has errors, cannot be processed or does not follow the schema, among other issues.  Follow the information to adding multiple sponsored entities using a file upload

Added:  November 19, 2015

 If the system did not add your file, you will receive a message informing you and the reason for this.  If your file was partially processed, you will receive a message informing you of the partial upload.   Check the sponsored entity table to determine which records were successfully processed and then upload a new file only containing the records that were not added to your sponsored entity table.

Added:  April 25, 2017

 Sponsored entities and sponsored subsidiary branches do not have FATCA IDs. They have a sponsored entity ID, but cannot log in to the FATCA registration system.  Once approved, sponsored entities and sponsored subsidiary branches are assigned GIINs and will appear on the FFI List if their sponsoring entity is also in approved status.

Updated:  November 16, 2018

Sponsoring entities in approved status can add or delete sponsored entities and sponsored subsidiary branches via the Manage Sponsored Entities link on the FI home page.  Only the legal name of the sponsored entity may be edited without having to delete the sponsored entity.  The sponsored entity or the sponsored subsidiary branch will need to be deleted then added again to update its jurisdiction or classification.  Deleting a sponsored entity will also
delete all of its sponsored subsidiary branches and their GIINs (if applicable). 

Updated:  November 16, 2018

 The list of all sponsored entities can be downloaded in PDF or CSV format from the Download Registration tables link on their home page or the Download Complete Sponsored Entities List from the "manage sponsored entities page.

A list of sponsored subsidiary branches for each sponsored entity can be downloaded through the Download Complete Sponsored Subsidiary Branch List link located on the Manage Sponsored Subsidiary Branches page. This is available in PDF or CSV format and will only include the Sponsored Subsidiary Branches under the selected sponsored entity.  For the entire list of sponsored subsidiary branches for the sponsoring entity, click on the Download Registration Tables link on the sponsoring entities home page.  This is only available in CSV format.

Added:  November 19, 2015


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FATCA Registration System - Overview

The FATCA Registration System support team cannot respond to questions regarding FATCA regulations, your FATCA Registration account, FATCA Related Forms, or International Data Exchange Service.  


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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 contact FATCA Registration System Technical Support.

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Comment on FATCA Compliance

If you have additional  comments about FATCA compliance, please submit your comments.

NOTE: Do not provide any personal identification information such as your name, taxpayer identification number, social security number, address, or telephone number.

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Additional Support

Additional FAQs are available for the FATCA Registration System, FATCA – FAQs General, FATCA FFI List, FATCA – Form 8938 FAQs, FATCA IDES Technical FAQs, and FATCA – IRS Report Notification FAQs .

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