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O F F I C I AL U S E O N LY Doc Name : Investigator File Dividers for Clinical Trial Doc Number : 507003 Doc Versions : 1.0Date : 13 Feb 2012Investigator File For Initiated Clinical Trial (involving
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O F F I stands for Foreign Financial Institution. It refers to a financial institution located outside the United States.
Foreign Financial Institutions (FFIs) that fall under the scope of an Intergovernmental Agreement (IGA) or the Foreign Account Tax Compliance Act (FATCA) are required to file O F F I.
The O F F I form can be filled out electronically using the IRS FFI List System (FLS) portal. The FFI must provide accurate and complete information regarding their foreign financial institution, its accounts, and any applicable withholding.
The purpose of O F F I is to collect information about foreign financial institutions and their accounts to prevent tax evasion and ensure compliance with U.S. tax laws.
The O F F I form requires reporting of various information including the name and address of the foreign financial institution, its accounts, and any U.S. persons associated with those accounts.
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