IRS Provides Relief for Late Filing of Forms 1042 and 1042-S
On its website, IRS has updated its general frequently asked questions (FAQs) about the obligations of FATCA withholding agents to …
IRS finalizes FATCA regs on requirements for sponsoring entities
TD 9852, 3/22/2019; Reg. § 1.1471-1, Reg. § 1.1471-4, Reg. § 1.1471-5, Reg. § 1.1472-1 TD 9852, Chapter 4 Regulations Relating …
Proposed regs would reduce withholding, etc. requirements under FATCA and Chapter 3
Preamble to Prop Reg REG-132881-17; Prop Reg §1.1441-1, Prop Reg §1.1441-6, Prop Reg §1.1461-1, Prop Reg §1.1461-2, Prop Reg §1.1471-1, Prop Reg §1.1471-2, Prop Reg 1.1471-3, Prop Reg …
FATCA FAQs explain procedures for qualified intermediaries involved in mergers
FATCA – FAQs General IRS has revised its general frequently asked questions (FAQs) on the Foreign Account Tax Compliance Act …
FATCA FAQs update guidance on the safe harbor statistical sample for periodic reviews
FAQs on FATCA (July 31, 2018) IRS has revised its general frequently asked questions (FAQs) on the Foreign Account Tax …
FATCA responsible officer certification due date postponed to 12/15/2018
IRS Website: FATCA – FAQs General (See the questions under “FATCA Certifications” In a series of Frequently Asked Questions (FAQs), …
Despite spending nearly $380 million, IRS’s FATCA compliance efforts falter
TIGTA Ref No. 2018-30-040 In a Report, the Treasury Inspector General for Tax Administration (TIGTA) has determined that, despite spending …
FATCA FAQ discusses QI’s good faith standard for Code Sec. 871(m) transactions
Updated FATCA FAQ IRS has recently updated its list of general frequently asked questions (FAQs) under the Foreign Account Tax …
IRS loosens Chapter 3, FATCA reporting requirements for financial institutions
In a Notice, IRS has liberalized rules that require financial institutions to provide certain information with respect to their account …
Updated FATCA FAQs discuss registration of trustee-documented trusts
IRS has revised its frequently asked questions (FAQs) on the Foreign Account Tax Compliance Act (FATCA) to provide guidance to …