Foreign Account Tax Compliance Act – Legal Documents and Notice Information
For Individual Taxpayers:
TD 9567 - Temporary regulations relating to Reporting of Specified Foreign Financial Assets under IRC 6038D
REG-130302-110 - Proposed regulations relating to Reporting of Specified Foreign Financial Assets under IRC 6038D by certain domestic entities.
Explanation of temporary and proposed regulations relating to Reporting of Specified Foreign Financial Assets under IRC 6038D
Notice 2013-10 - Information Reporting by Domestic Entities Under Section 6038D with Respect to Specified Foreign Financial Assets
For Financial Institutions:
TD 9610 - Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities
Timelines for Due Diligence and Other Requirements Under FATCA - Announcement 2012-42 (PDF, 10-25-2012)
Proposed Regulations - Reg-121647-10 Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities
Notice 2011-53 — Chapter 4, "Implementation Notice," describes the timeline for the implementation of FATCA and discusses matters that will be addressed in regulations by Treasury and the IRS.
Notice 2011-34 — "Supplemental Notice to Notice 2010-60, Providing Further Guidance and Requesting Comments on Certain Priority Issues Under Chapter 4 of Subtitle A of the Code"
Notice 2010-60 — "Notice and Request for Comments Regarding Implementation of Information Reporting and Withholding Under Chapter 4 of the Code," IRB 2010-37, dated September 13, 2010.
