Skip to main content

Download Form

IRS Form 8957

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.
Form Type: Official Forms
Practice Area: International Law, Tax

Date: Jul 2013
PLI Item #: 58112
Official ID: Form 8957 (8-2013)
Keywords: "FATCA"; "foreign account tax compliance act"; tax; taxation; IRS; "internal revenue service"; "withholding tax"; compliance; "foreign financial institutions"; FFIs
Thank you for exploring PLI PLUS.
The content on this page is only available to subscribers.

To learn more about PLI PLUS subscriptions
please click on the link below or contact us at PLUS@pli.edu.