Unilateral FATCA / US FATCA Regulatory text

The HIRE Act [H.R. 2847]

The original HIRE Act – “FATCA” is Title V of this Act (page 27)

Final Regs [TD9610]

The “Final” FATCA Regulations

Chapters-3-61-coordinating-regs [TD 9658] 

Changes made to Chapter Three and Chapter Sixty One of the US Tax Code, Coordinating Chapter 3 & 61 with FATCA (Chapter Four)

FATCA-Temporary-and-Final-Regs-under-chapter-4 [TD 9657]

Revised FATCA Regulations

Notice 2014-33

Notice 2014-33

 Updated Foreign Financial Institution Agreements

June 30, 2014 corrections to the Final and Temporary Regulations:

The Treasury Department and IRS released two sets of corrections to final and temporary regulations (T.D. 9657 and T.D. 9658) that were released in late February 2014 and published in the Federal Register in March 2014. These regulations were issued with an intention to harmonize the information reporting and withholding rules under Chapters 3 and 61 of the Code to the regulations under the Foreign Account Tax Compliance Act (FATCA) regime.

Read the 26-page text of the corrections [PDF 101 KB] to T.D. 9657

Read the 36-page text of the corrections PDF 141 KB] to T.D. 9658

W9 & W8 Series

Portal Guidance

IRS Reports

IRS FAQs

IRS Guide to XML for FATCA

IRS List of Registered FFIs and Direct Reporting NFFEs

US Treasury List of IGA jurisdictions

 

 

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