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IRS Form 8966


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 8966 is used by FFIs to report information about their U.S. account holders.
Type: Other Document Templates
PLI Item #: 58114
Practice Area: International Law, Tax
Official ID: Form 8966 (2014)
Keywords: "FATCA"; "foreign account tax compliance act"; tax; taxation; IRS; "internal revenue service"; "withholding tax"; comliance; "foreign financial institutions"; FFIs; payee; "U.S. account holder"

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