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Foreign Account Tax Compliance Act

The Foreign Account Tax Compliance Act (FATCA), which was passed as part of the HIRE Act, generally requires that foreign financial Institutions and certain other non-financial foreign entities report on the foreign assets held by their U.S. account holders or be subject to withholding on withholdable payments.

Foreign Account Tax Compliance Act (FATCA)

The Foreign Account Tax Compliance Act (FATCA) requires certain U.S. taxpayers holding financial assets outside the country to report those assets to the IRS.
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Corporations

FATCA FAQs

Find answers to frequently asked questions about various aspects of the Foreign Account Tax Compliance Act (FATCA).
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Corporations

FATCA governments

The United States collaborated with other governments to develop two model intergovernmental agreements (IGAs) to implement FATCA.
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Corporations

FATCA Help 701

I do not know my FATCA ID Number
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Corporations

FATCA certifications

Draft certifications for the Foreign Account Tax Compliance Act (FATCA).
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FATCA error notifications

The purpose of this page is to provide information to FFIs receiving error notifications from the IRS regarding filings of Forms 8966 (FATCA Reports). If you have reached this site your organization has likely received such an error notification
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Corporations

FATCA related forms

FATCA related forms and instructions.
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Corporations

FATCA information for individuals

U.S. taxpayers who own certain foreign financial accounts or other offshore financial assets (specified foreign financial assets) must report those assets.
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Corporations

FATCA registration accessibility

The purpose of the page will be to provide information about accessibility issues when using the registration system.
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Corporations

Gibraltar Competent Authority Arrangement FATCA CAA

Competent Authority Arrangement Between the Competent Authorities of the United States of America and Gibraltar
Legal Guidance (Authoritative)
Tax Professionals