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Form 8966, Foreign Account Tax Compliance Act (FATCA) Report

File this form to report information with respect to:

  • certain U.S. accounts, 
  • substantial U.S. owners of passive non-financial foreign entities (NFFEs),
  • specified U.S. persons that own certain debt or equity interests in owner-documented foreign financial institutions (ODFFIs), and
  • certain other accounts as applicable based on the filer’s chapter 4 status.

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Page Last Reviewed or Updated: 11-Apr-2017