Skip to main content

Download Form

IRS Form 8966

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

Date: Jul 2013
PLI Item #: 58114
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"
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.