IRS posts revised FATCA regulations and finalizes new FATCA forms

IRS today announced that it posted the revised FATCA regulations in the Federal register for publication.

This contains the regulations coordinating chapters 3, 4, 61, and Section 3406 of the Internal Revenue Code as well as the revised final FATCA regulations.

Revised Forms:

IRS also posted on its website the revised certain FATCA Forms. These Forms were in draft form until now:

  • Form 1042
  • Form 8966
  • Form W-8BEN
  • Instructions to Form W-8BEN
  • Form W-8ECI
  • Instructions to Form W-8ECI

It  is important to note that the foreign entity receiving the US source FDAP income should file Form W-8BEN-E and is not eligible to file W-8BEN. 

 

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