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Foreign Account Tax Compliance Act (FATCA)

FATCA was enacted in 2010 by Congress to target non-compliance by U.S. taxpayers using foreign accounts. FATCA requires foreign financial institutions (FFIs) to report to the IRS information about financial accounts held by U.S. taxpayers, or by foreign entities in which U.S. taxpayers hold a substantial ownership interest. Here you will find links to many documents related to FATCA and its implementation.

  • Model Agreements - Use this link to see the complete list of Agreements and to find the current version of the agreement you need.
  • Joint Statements and Bilateral Agreements – Recently Signed – Use this link to see a list of Joint Statements and Bilateral Agreements that have been signed with in the past six months.
  • Press Releases – Use this link to see a list of all Treasury press releases related to FATCA.
  • List of Agreements In Effect – Use this link for a complete listing of joint statements and jurisdictions treated as having an intergovernmental agreement in effect and a complete list of all joint FATCA statements

For access to the regulations and administrative guidance related to FATCA and to learn about taxpayer obligations please visit the Internal Revenue Service FATCA Page at: http://www.irs.gov/businesses/corporations/article/0,,id=236667,00.html.

Model Intergovernmental Agreements (Model Agreements)

Following the enactment of FATCA, Treasury published the Model Intergovernmental Agreement to Improve Tax Compliance and to Implement FATCA. Use the links here to find the current version of the agreement you need.

Recent Joint Statements and Signed Bilateral Agreements  

Click here for a complete listing of joint statements and jurisdictions treated as having an intergovernmental agreement in effect.

Press Releases

Last Updated: 4/11/2014 2:46 PM