Form 8966: FATCA Report (2025)

1. 1

   Identifier and report type

   Paper filers assign each form a unique three-digit number, such as 001. A corrected, amended or voided report reuses the original form's number. Check Corrected report when responding to an IRS notification and Amended report when not contacted by the IRS.
2. 2

   Part I, lines 1a to 5

   Enter the filer's name and the filer category code from the instructions, such as 01 for a PFFI or 10 for a withholding agent. Enter the mailing address and the GIIN. Line 5 takes a U.S. TIN only when no GIIN is entered, except for a QI, WP or WT.
3. 3

   Part I, lines 6 to 10

   The instructions say these lines are completed only by a Sponsoring Entity, a trustee of a Trustee-Documented Trust, or a filer paying certain Territory Financial Institutions or certified deemed-compliant FFIs acting as intermediaries.
4. 4

   Parts II and III

   Use the chart in the instructions to see whether each part applies. Enter the account holder or payee, then each U.S. owner on its own report.
5. 5

   Part IV

   Enter the account number, currency code and balance, and the payment amounts. The instructions allow amounts in U.S. dollars or the account's currency, and say that if amounts are rounded, all of them are rounded.
6. 6

   Part V

   A PFFI reports accounts of recalcitrant account holders here on a pooled basis, filing a separate Form 8966 for each pooled type. The instructions say to complete lines 1, 2, 4 and 5 and not line 3.

• 

  8966-C

  Cover Sheet for Form 8966 Paper Submissions

  15 fields, 1 page

• 

  8809-I

  Application for Extension of Time to File FATCA Form 8966

  28 fields, 1 page

• 

  8508-I

  Request for Waiver From Filing Information Returns Electronically

  33 fields, 4 pages

• 

  1042

  Annual Withholding Tax Return for U.S. Source Income of Foreign Persons

  134 fields, 2 pages

• 

  1042-S

  Foreign Person's U.S. Source Income Subject to Withholding

  300 fields, 7 pages

• Participating FFIs

  A PFFI files to report U.S. accounts, accounts held by ODFFIs and accounts held by recalcitrant account holders. A U.S. branch of an FFI not treated as a U.S. person has the same reporting requirements.

• Deemed-compliant and Model 2 FFIs

  Registered deemed-compliant FFIs, Reporting Model 2 FFIs, and related entities or branches described in a Model 2 IGA report the U.S. accounts the instructions describe.

• QIs, WPs and WTs

  A qualified intermediary, withholding foreign partnership or withholding foreign trust reports on its accounts, partners, beneficiaries or owners as provided in its agreement.

• Direct Reporting NFFEs, Sponsoring Entities and trustees

  A Direct Reporting NFFE reports its substantial U.S. owners or that it has none. A Sponsoring Entity or a trustee of a Trustee-Documented Trust reports on behalf of the entity it sponsors or the trust.

• Withholding agents

  The instructions say a withholding agent that is not an FFI and makes a withholdable payment to a passive NFFE with a substantial U.S. owner reports that owner on Form 8966.

The instructions list the persons that file Form 8966. Each one reports on accounts or owners it holds information about, and the report goes to the IRS.

• Official IRS form page

  The agency’s own page for Form 8966.

• Official instructions

  How the IRS says to fill out and file Form 8966.

• Blank PDF

  The official blank form, to print or fill by hand.

  Download blank PDF

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