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FATCA International Compliance Management Model (ICMM)

The International Compliance Management Model (ICMM) is the IRS system that ingests, validates, stores, and manages FATCA information, including FATCA reports received both electronically in the FATCA XML (via IDES) and on paper 8966 forms.  As part of this capability, ICMM generates notifications to FFIs and HCTAs about the file processing and validation of the data within those files.  In future releases, ICMM will also issue and track follow up data requests (Competent Authority Requests or CARs).

The purpose of this page is to provide information to FFIs, direct reporting NFFEs, and/or HCTAs receiving notifications from the IRS International Compliance Management Model (ICMM) system regarding filings of the Intergovernmental FATCA XML Schema (Form 8966, FATCA Report).  Information is provided at the link below on the types of notifications, why the IRS issues each type of notification, and what your organization should do next.  

Please consult the Instructions for Form 8966, Foreign Account Tax Compliance Act (FATCA) Report for filing deadlines and procedures for requesting extensions to file.

Continue to ICMM Frequently Asked Questions (FAQs)

The page does not address International Data Exchange Service (IDES) related problems, such as:

  • account access
  • login/password issues
  • preparing XML files for transmission
  • obtaining a digital certificate
  • creating digital signatures
  • compressing files
  • encrypting files and keys
  • creating metadata files
  • transmitting/uploading files
  • receiving/downloading a notification from IDES
  • all other IDES-related issues

Please visit International Data Exchange Service for additional information and guidance on IDES-related problems.

Also, the page does not address questions or issues concerning:

  • FATCA regulations
  • registration
  • asset/account reporting requirements
  • withholding or instructions for IRS FATCA forms

Please visit the IRS FATCA home for more information on these subjects.

Page Last Reviewed or Updated: 01-Jun-2017