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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Comment on Form 8966
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