Information For...

For you and your family
Standard mileage and other information

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

Popular For Tax Pros

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

Country-by-Country Reporting Jurisdiction Status Table

Country-by-Country Reporting data will be exchanged pursuant to bilateral competent authority arrangements (CAAs), which rely on double taxation conventions, tax information exchange agreements, or the Convention on Mutual Administrative Assistance in Tax Matters that permit automatic exchanges of information. This table includes those jurisdictions that are in negotiations for a CAA, have satisfied the United States’ bilateral data safeguards and infrastructure review, and have consented to be listed. The table also includes jurisdictions with which the IRS and the jurisdiction’s competent authority have signed a CAA.

All competent authority arrangements between the United States and our exchange partners can be found separately on the Competent Authority Arrangements page.

The IRS does not anticipate concluding CAA negotiations in 2018 with any jurisdictions not appearing in the table below.

Jurisdiction Agreement Signature Date Operative Date
Australia DTC CAA - pdf (293 KB) 8/1/2017 8/1/2017
Austria DTC CAA - pdf (120KB) 8/16/2018 8/16/2018
Belgium DTC CAA - pdf (274 KB) 7/20/2017 7/20/2017
Bermuda TIEA CAA - pdf (116 KB) 12/7/2017 12/7/2017
Brazil TIEA CAA - pdf (119 KB) 7/20/2017 7/20/2017
Bulgaria DTC CAA In Negotiations In Negotiations
Canada DTC CAA - pdf (120 KB) 6/7/2017 6/7/2017
Cayman Islands TIEA CAA - pdf (295 KB) 3/8/2018 3/8/2018
Colombia TIEA CAA - pdf (117 KB) 8/30/2017 8/30/2017
Croatia MAC CAA - pdf (135 KB) 7/10/2018 7/10/2018
Czech Republic DTC CAA - pdf (118 KB) 9/28/2017 10/25/2017
Denmark DTC CAA - pdf (129 KB) 6/21/2017 6/21/2017
Estonia DTC CAA - pdf (349 KB) 7/26/2017 4/25/2018
Finland DTC CAA - pdf (289 KB) 9/27/2017 9/27/2017
France1 DTC CAA In Negotiations In Negotiations
Germany3 DTC CAA In Negotiations In Negotiations
Gibraltar TIEA CAA In Negotiations In Negotiations
Greece DTC CAA - pdf (325 KB) 9/27/2017 5/21/2018
Guernsey TIEA CAA - pdf (130 KB) 6/22/2017 12/19/2017
Hungary DTC CAA In Negotiations In Negotiations
Iceland DTC CAA - pdf  (117 KB) 5/5/2017 5/5/2017
India DTC CAA In Negotiations In Negotiations
Indonesia2 DTC CAA - pdf (114 KB) 6/13/2018 6/13/2018
Ireland DTC CAA - pdf (289 KB) 6/15/2017 6/15/2017
Isle of Man TIEA CAA - pdf (290 KB) 7/20/2017 7/20/2017
Israel DTC CAA In Negotiations In Negotiations
Italy DTC CAA - pdf (118 KB) 9/27/2017 9/27/2017
Jamaica DTC CAA - pdf (117 KB) 7/20/2017 TBD
Japan DTC CAA - pdf (118 KB) 10/12/2018 10/12/2018
Jersey TIEA CAA - pdf (462 KB) 12/7/2017 12/7/2017
Latvia DTC CAA - pdf (133 KB) 6/21/2017 6/21/2017
Liechtenstein TIEA CAA - pdf (324 KB) 5/9/2018 5/9/2018
Lithuania DTC CAA - pdf (492 KB) 8/30/2017 8/30/2017
Luxembourg DTC CAA - pdf (117 KB) 10/18/2017 10/18/2017
Malta DTC CAA - pdf (347 KB) 7/20/2017 12/19/2017
Mauritius TIEA CAA - pdf (117 KB) 4/27/2018 4/27/2018
Mexico DTC/TIEA CAA - pdf (120 KB) 10/19/2017 10/19/2017
Netherlands DTC CAA - pdf (168 KB) 4/11/2017 4/11/2017
New Zealand DTC CAA - pdf (129 KB) 5/11/2017 5/11/2017
Norway DTC CAA - pdf (134 KB) 4/26/2017 4/26/2017
Poland DTC CAA - pdf (135 KB) 12/28/2017 12/28/2017
Portugal DTC CAA - pdf (117 KB) 10/2/2017 10/2/2017
Republic of Korea DTC CAA - pdf (115 KB) 6/22/2017 6/22/2017
Slovakia DTC CAA - pdf (118 KB) 6/21/2017 6/21/2017
Slovenia DTC CAA - pdf (120KB) 6/4/2018 6/4/2018
South Africa DTC CAA - pdf (119 KB) 5/26/2017 5/26/2017
Spain DTC CAA - English pdf 12/19/2017 12/19/2017
Sweden DTC CAA - pdf (121 KB) 9/28/2017 9/28/2017
United Kingdom DTC CAA - pdf (117 KB) 8/16/2017 8/16/2017

1Country-by-Country Reports with respect to Fiscal Years beginning in 2016 will be spontaneously exchanged. (Joint Statement)

2Memorandum of Understanding between Indonesia and the United States in regards to local filing

3Joint Statement from the Competent Authority of the United States of America and the Competent Authority of the Federal Republic of Germany on the Implementation of the Spontaneous Exchange of Country-by-Country Reports for Fiscal Years Beginning in 2016