FATCA – Regulations and Other Guidance

Guidance Number

Description

Announcement 2016-27

Provides guidance to jurisdictions that are treated as if they have an IGA in effect and FFIs located in those jurisdictions.

Sets out the proposed Qualified Intermediary agreement revising and updating the current agreement, Revenue Procedure 2014-39

Notice 2016-08

Timing of Submitting Preexisting Accounts and Periodic Certifications; Reporting of Accounts of Nonparticipating FFIs; Reliance on Electronically Furnished Forms W-8 and W-9

Notice 2015-10

Guidance on Refunds and Credits Under Chapter 3, Chapter 4, 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

Notice 2014-59

Modified Applicability Dates of Certain Provisions Under Chapters 3 and 61

This notice announces the intention to amend certain provisions of the temporary chapter 4 regulations and temporary coordination regulations published on March 6, 2014 (T.D. 9657 and T.D. 9658, respectively). The amendments provide modified applicability dates for (1) the standards of knowledge applicable to a withholding certificate or documentary evidence to document certain payees and (2) the circumstances under which a withholding agent or payor may rely on documentary evidence provided by a payee instead of a withholding certificate to document the foreign status of the payee for chapters 3 and 61.

Revenue Procedure 2014-47

Updated Withholding Foreign Partnership or Withholding Foreign Trust (WP/WT) Agreement

Revenue Procedure 2014-39

Updated  Qualified Intermediary (QI) Agreement

Revenue Procedure 2014-38

Updated FFI Agreement (supersedes Revenue Procedure 2014-13)

Notice 2014-33

Further Guidance on the Implementation of FATCA and Related Withholding Provisions.

Announcement 2014-17

Update on Jurisdictions Treated as Having an IGA in Effect and on FATCA Financial Institution Registration.

TD 9658

Final and temporary regulations

Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding on Payments Made to Certain U.S. Persons, and Portfolio Interest Treatment.

Correcting amendments in:

79 Federal Register 22378 (April 22, 2014)

79 Federal Register 37181 (July 1, 2014)

TD 9657

Final and temporary regulations

Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities; Final Rule.

Correcting amendments in:

79 Federal Register 37175 (July 1, 2014)

REG-130967-13

Notice of proposed rulemaking by cross-reference to temporary regulations and notice of public hearing.

Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities

REG-134361-12

Notice of proposed rulemaking by cross-reference to temporary regulations and notice of public hearing.  

Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revision of Information Reporting and Backup Withholding Regulations.

Announcement 2014-1

Update on FATCA financial institutions registration.

Notice 2013-69

FFI Guidance.

Notice 2013-43

Revised Timeline and Other Guidance Regarding the Implementation of FATCA

TD 9610

Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities

Correcting amendments in:

78 Federal Register 55202 (September 10, 2013)

Announcement 2012-42

Timelines for Due Diligence and Other Requirements Under FATCA

Notice 2011-53

Chapter 4 Implementation Notice, describes the timeline for the implementation of FATCA and discusses matters that will be addressed in regulations by Treasury and the IRS.

Notice 2011-34

Supplemental Notice to Notice 2010-60, Providing Further Guidance and Requesting Comments on Certain Priority Issues Under Chapter 4 of Subtitle A of the Code

Notice 2010-60

Notice and Request for Comments Regarding Implementation of Information Reporting and Withholding Under Chapter 4 of the Code

Guidance Number

Description

TD 9752

Final regulations providing guidance regarding the requirements for certain domestic entities to report specified foreign financial assets to the Internal Revenue Service.

TD 9706

Final regulations and removal of temporary regulations relating to Reporting of Specified Foreign Financial Assets.

TD 9567

Temporary regulations relating to Reporting of Specified Foreign Financial Assets under IRC 6038D

REG-130302-110

Proposed regulations relating to Reporting of Specified Foreign Financial Assets under IRC 6038D by certain domestic entities.

Explanation of temporary and proposed regulations

Relating to Reporting of Specified Foreign Financial Assets under IRC 6038D

Notice 2013-10

Information Reporting by Domestic Entities Under Section 6038D with Respect to Specified Foreign Financial Assets