List of Jurisdictions That Do Not Issue Foreign TINs


As announced in Notice 2017-46, 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. Notice 2018-20, expands the exception to include jurisdictions with laws that restrict the collection or disclosure of Foreign TINs of their residents and that make a request to the U.S. competent authority to be exempt from the Foreign TIN requirement. 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 or requests to be excluded.

Jurisdiction Intergovernmental Agreement (IGA)
Australia Model 1


Model 2

British Virgin Islands

Model 1

Cayman Islands

Model 1

Japan Model 2