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).

Current Products

Recent Developments

None at this time

Other Items You May Find Useful

All Form 8957 Revisions

Foreign Account Tax Compliance Act

Form 14345, Qualified Intermediary Application

Notice 2014-33, Further Guidance on the Implementation of FATCA and Related Withholding Provisions

Notice 2015–66, Extension of FATCA Transitional Rules for Gross Proceeds, Foreign Passthru Payments, Limited Branches and Limited FFIs, and Sponsored Entities; Modification to Grandfathered Obligation Rule with Respect to Collateral; and Reporting of 2014 Information under a Model 1 IGA

Other Current Products

Comment on Form 8957

Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.

CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.