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2014Instructions for Form 8966Department of the Treasury Internal Revenue ServiceFATCA Report Section references are to the Internal Revenue Code unless otherwise noted. Future Developments the latest

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What is instructions for form 8966?

Form 8966 is used by foreign financial institutions (FFIs) to report information on U.S. account holders to the Internal Revenue Service (IRS) as required by the Foreign Account Tax Compliance Act (FATCA).

Who is required to file instructions for form 8966?

FFIs, including banks, investment firms, and other financial institutions located outside of the United States, are required to file Form 8966.

How to fill out instructions for form 8966?

FFIs must electronically file Form 8966 through the IRS's International Data Exchange Service (IDES) system.

What is the purpose of instructions for form 8966?

The purpose of Form 8966 is to help the IRS identify U.S. taxpayers who hold foreign financial accounts and ensure compliance with U.S. tax laws.

What information must be reported on instructions for form 8966?

FFIs must report information on U.S. account holders, including their account balances, income, and other financial information.

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