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Instructions for IRS Form 8957

Book Publication Date: Jul 2013
Description: The Foreign Account Tax Compliance Act (FATCA) requires foreign financial institutions (FFIs) to perform due diligence and report certain information to the IRS with regard to U.S. account holders. FFIs that do not register with the IRS and comply with FATCA are subject to a 30% withholding tax on certain payments. IRS Form 8957 is used by FFIs to register with the IRS under FATCA. This form provides official instructions for completing and filing Form 8957.
Type: Other Document Templates
PLI Item #: 58113
Practice Area: International law, International tax, Tax

Official ID: Aug. 16, 2013
Keywords: "FATCA"; "foreign account tax compliance act"; tax; taxation; IRS; "internal revenue service"; "withholding tax"; compliance; "foreign financial institutions"; FFIs; instructions

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