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Instructions for 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. This form provides official instructions for completing and filing Form 8957.
Form Type: Official Forms
Practice Area: International Law, Tax

Date: Jul 2013
PLI Item #: 58113
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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