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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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What is o f f i?
O F F I stands for Foreign Financial Institution. It refers to a financial institution located outside the United States.
Who is required to file o f f i?
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.
How to fill out 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.
What is the purpose of o f f i?
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.
What information must be reported on o f f i?
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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