Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Itemized Deductions
Application for Automatic Extension of Time
Request for Taxpayer Identification Number (TIN) and Certification


Single and Joint Filers With No Dependents
Employer's Quarterly Federal Tax Return
Employee's Withholding Allowance Certificate
Request for Transcript of Tax Return

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

List of Jurisdictions That Do Not Issue Foreign TINs

The Treasury Department and the IRS intend to amend the temporary chapter 3 regulations to provide an exception from the Foreign TIN requirement for accounts held by residents in jurisdictions that do not issue foreign TINs. As such, withholding agents will not be required to obtain a Foreign TIN for an account held by a resident of a jurisdiction that appears on this list. The IRS intends to update this list to add jurisdictions that do not issue Foreign TINs. This list will also be updated if a jurisdiction included on the list begins to issue Foreign TINs to its residents.

Jurisdiction Intergovernmental Agreement (IGA)


Model 2

British Virgin Islands

Model 1

Cayman Islands

Model 1