About Form 8957, Foreign Account Tax Compliance Act (FATCA) Registration

A financial institution (FI) or a Direct Reporting non-financial foreign entities (NFFE) use this form to register itself and its branches as

  • A participating foreign financial institution (PFFI).
  • A registered deemed-compliant foreign financial institution (RDCFFI).
  • A limited foreign financial institution (Limited FFI), a limited branch (Limited Branch).
  • A sponsoring entity (Sponsoring Entity).

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