Formulier 8957 Instructies
Instructies voor formulier 8957, Foreign Account Tax Compliance Act (FATCA) Registratie
Herz. juni 2018
Gerelateerde formulieren
- Formulier 8957 - Foreign Account Tax Compliance Act (FATCA) Registratie
Department of the Treasury
Internal Revenue Service
Instructions for Form 8957
Foreign Account Tax Compliance Act (FATCA) Registration
(Rev. June 2018)
Section references are to the Internal Revenue
Code unless otherwise noted.
monthly to add or remove approved
entities or their branches.
modified by the applicable Model 2
IGA.
An FFI, or branch of an FFI, other
than one covered by an IGA (other
than when registration is required
under the applicable IGA) can register
to:
Future Developments
How To Register
Additional information about the
registration process may be posted at
Online registration. The FATCA
registration website is a secure
web-based system that enables FIs and
Direct Reporting NFFEs to register
electronically from anywhere in the world
without the need to print, complete, and
mail paper forms. FIs and Direct Reporting
NFFEs are encouraged to register online
– enter into an FFI Agreement to be
What’s New
Changes to Form 8957, line 4. Form
8957 has been updated to include
treated as a PFFI, or
– agree to meet the requirements to
be treated as an RDCFFI.
An entity seeking to act as a
additional FATCA classifications on Part
1, line 4. These classifications are also
used to determine Member FI types in Part
2, line 12. The FATCA classifications have
been broken down into more specific
FATCA categories that are consistent with
the chapter 4 status to be reported on
other forms (for example, W-8BEN-E,
W-8IMY, W-8EXP). Refer to the
Sponsoring Entity can register to agree
to perform the due diligence, reporting,
and withholding responsibilities on behalf
of one or more Sponsored Entities.
Paper registration. FIs and Direct
Reporting NFFEs that choose to register
using the paper form must mail Form 8957
and all required attachments to:
Note. A foreign branch of a USFI
located in a Model 2 IGA jurisdiction
does not need to register unless such
foreign branch intends to apply for status
as a QI and is required to obtain a GIIN as
a condition of such status.
Internal Revenue Service
FATCA, Stop 6099 AUSC
3651 South IH 35
Definitions section, later, for the definition
of each FATCA classification.
Austin, Texas 78741
A USFI seeking to act as a Lead FI
for purposes of registering its Member
FIs can register to identify itself as such.
A Direct Reporting NFFE can register
to agree to perform the due diligence and
reporting obligations required of its status
as a Direct Reporting NFFE.
Reminders
If an FI or a Direct Reporting NFFE
chooses to file a paper registration form,
the IRS will establish an online FATCA
account for the FI or Direct Reporting
NFFE and provide the FI or Direct
Removal of limited FFI and limited
branch statuses. The transitional period
for limited FFI and limited branch statuses
has expired. In Part 1, line 4, and Part 2,
line 12, Limited Financial Institution is
removed as a FATCA classification.
Reporting NFFE with information on how
to access the online FATCA account to
view, manage, and edit its FATCA
A trustee of a Trustee-Documented
Trust can register to agree to perform the
due diligence and reporting obligations on
behalf of one or more
Renewal of QI, WP, and WT agree-
ments. QIs, WPs, and WTs no longer
renew their agreements using Form 8957.
Instead, QIs, WPs, and WTs renew their
agreements using the QI/WP/WT
Application and Account Management
System.
information. If the paper FATCA
registration form is incomplete, the FI or
Direct Reporting NFFE will be contacted
by mail to provide additional information
necessary for the IRS to process the
registration form and establish the FI’s or
Direct Reporting NFFE's online account.
Trustee-Documented Trusts.
A Sponsored Entity should not
register for itself. A Sponsored
!
CAUTION
Entity must be registered by its
Sponsoring Entity on the FATCA
registration website.
Who Is Eligible
To Register
General Instructions
Purpose of Form
Before Completing
Form 8957
The following entities are eligible to
register (on behalf of themselves and their
branches) for the specific purposes
described below, as well as to obtain a
GIIN.
Form 8957 is used by an FI or a Direct
Reporting NFFE to register itself and its
branches, if any, as a participating foreign
financial institution (PFFI) (including a
Reporting FI under a Model 2 IGA), a
registered deemed-compliant foreign
financial institution (RDCFFI), a Reporting
Financial Institution under a Model 1 IGA,
a sponsoring entity (Sponsoring Entity), a
Direct Reporting NFFE, a trustee of a
Trustee-Documented Trust, or a U.S. FI.
In connection with its FATCA registration,
an FI, a U.S. financial institution (USFI)
acting as a Lead FI, a Sponsoring Entity,
and a Direct Reporting NFFE will be
issued a GIIN and will be identified on the
IRS FFI List. The IRS FFI List is updated
There are two parts and a signature line to
the FATCA registration form. An FI or
Direct Reporting NFFE will need to
complete only the relevant parts of the
form for the particular type of registration
requested.
An FFI, or foreign branch of an FFI
or USFI, treated as a Reporting FI
under a Model 1 IGA can register to
authorize one or more points of contact to
receive information related to registration
on the FI’s behalf.
Part 1 must be completed by all FIs and
Direct Reporting NFFEs to provide basic
identifying information.
An FFI, or foreign branch of an FFI,
treated as a Reporting FI under a
Model 2 IGA can register to:
Part 2 should be completed only by a
Lead FI via the FATCA registration
– authorize one or more points of
contact to receive information related
to registration on the FI's behalf, and
– confirm that it will comply with the
terms of an FFI Agreement, as
website. A Lead FI will identify in Part 2
each Member FI for which it is acting as a
Lead FI and that is treated as a PFFI
(including a Reporting FI under a Model 2
IGA), RDCFFI, a Reporting FI under a
Jun 29, 2018
Cat. No. 59561K
Model 1 IGA, or a Direct Reporting NFFE.
Additionally, for purposes of registration, a
Member FI may include a foreign branch
of a USFI that is registering to obtain a
GIIN or to renew its QI Agreement.
insurance company (or holding company
of an insurance company) that issues
cash value insurance or annuity contracts.
Direct Reporting NFFE
A Direct Reporting NFFE is a nonfinancial
foreign entity that has elected to report its
substantial U.S. owners to the IRS
pursuant to Treasury Regulations section
1.1472-1(c)(3).
Foreign Financial Institution (FFI)
A Foreign Financial Institution (FFI) means
a Financial Institution that is not located in
the United States and includes: (1) an FFI
treated as a Reporting FI under a Model 1
IGA, including foreign branches of a USFI
or U.S. Territory FI, (2) an FFI treated as a
Reporting FI under a Model 2 IGA, and (3)
a foreign branch of a USFI that has in
effect a QI Agreement.
The signature line and the associated
checkbox must be completed by all FIs
and Direct Reporting NFFEs and requires
an FI or a Direct Reporting NFFE to certify
that the information provided in the
Exempt Beneficial Owner
Exempt Beneficial Owner means an entity
described in Treasury Regulations section
1.1471-6 as: (1) a foreign government, a
political subdivision of a foreign
FATCA registration form is accurate and
complete and that the individual signing
the registration form is authorized to agree
that the FI or Direct Reporting NFFE
intends to comply with its FATCA
government, or a wholly owned agency or
instrumentality of any one or more of the
foregoing; (2) an international organization
or a wholly owned agency or
obligations, if applicable, in accordance
with the status or statuses for which it has
registered itself or any of its branches.
GIIN
instrumentality thereof; (3) a foreign
central bank of issue; (4) a government of
a U.S. Territory; (5) a treaty-qualified
retirement fund; (6) a broad participation
retirement fund; (7) a narrow participation
GIIN means a global intermediary
identification number assigned to an
approved FI, Sponsoring Entity,
Reporting FIs under a Model 1 or Mod-
el 2 IGA. Most Reporting FIs under a
Model 1 IGA are registering only to obtain
Sponsored Entity, or Direct Reporting
NFFE. A separate GIIN will be issued to
an FI to identify each jurisdiction, including
the jurisdiction of an FI's residence, in
which the FI maintains a branch. A Direct
Reporting NFFE will be issued only one
GIIN, irrespective of where it maintains
branches.
a GIIN and to authorize one or more points retirement fund; (8) a fund formed
of contact (POCs) to receive information
related to FATCA registration on behalf of
the FI. Most Reporting FIs under a Model
pursuant to a plan similar to a section
401(a) plan; (9) an investment vehicle
used exclusively for retirement funds; (10)
2 IGA are registering only to obtain a GIIN, a pension fund of an exempt beneficial
authorize one or more POCs to receive
information related to FATCA registration
on behalf of the FI, and confirm that they
will comply with the terms of an FFI
Agreement as modified by the applicable
Model 2 IGA.
owner; or (11) an entity wholly owned by
exempt beneficial owners. The term
“Exempt Beneficial Owner” also includes
any entity treated as an exempt beneficial
owner pursuant to a Model 1 or Model 2
IGA.
An FI, a Direct Reporting NFFE, a
Sponsoring Entity, or a Sponsored Entity
may use its GIIN to identify itself to
withholding agents and tax administrators
for FATCA reporting. GIINs are
A Reporting FI under a Model 1 or
Model 2 IGA that is operating one or more
branches not in an IGA jurisdiction is also
agreeing to the terms of an FFI Agreement
for any such branch, unless the branch is
treated as a related branch that meets the
requirements of the applicable IGA. Such
related branch should not be registered.
alphanumeric, comprised of 19 characters
with the following format:
Expanded Affiliated Group (EAG)
An Expanded Affiliated Group (EAG)
means one or more chains of members
connected through ownership by a
common parent entity if the common
parent entity directly owns stock or other
equity interests meeting the requirements
of Treasury Regulations section
1.1471-5(i)(4) in at least one of the other
members.
XXXXXX.XXXXX.XX.XXX. A detailed
breakdown that includes the information
on each set of characters in the GIIN can
Lead FI
A Lead FI means a USFI, FFI, or a
Definitions
For detailed information about definitions
that apply for purposes of FATCA
Compliance FI that initiates the FATCA
registration for each of its Member FIs that
is a PFFI or RDCFFI. A Lead FI is not
required to act as a Lead FI for all Member
FIs within an EAG. Thus, an EAG may
include more than one Lead FI that
generally (Internal Revenue Code
FATCA ID
sections 1471-1474), see Treasury
Regulations section 1.1471-1. A Reporting
FI under a Model 1 or Model 2 IGA should
refer to the applicable IGA for definitions.
Each registering FI or Direct Reporting
NFFE will be provided a FATCA ID that
will be used for purposes of establishing
and accessing the FI’s or Direct Reporting
NFFE's online FATCA account. For all FIs
and Direct Reporting NFFEs, other than
Member FIs, the FATCA ID is a randomly
generated six-character alphanumeric
string. For Member FIs, the FATCA ID will
be comprised of 12 characters: the first six
characters will be the Lead FI’s FATCA ID,
followed by a period, and the last five
characters will be alphanumeric and
assigned sequentially to each Member.
The FATCA ID is not the same as the
GIIN.
initiates the FATCA registration for a group
of its Member FIs. A Lead FI will be
provided the ability to manage the online
FATCA account for its Member FIs. If a
Lead FI submits a paper Form 8957, the
IRS will create an online FATCA account
for the Lead FI and will provide the Lead FI
with information on how to access its
FATCA account, including a FATCA ID
and temporary access code. The Lead FI
will then need to add each of its Member
FIs via the FATCA registration website.
The Lead FI may complete the registration
for a Member FI or it may instruct the
Member FI to do so.
Solely for purposes of FATCA
registration, the following definitions are
provided to help guide FIs through the
process.
Compliance FI
A Compliance FI means a PFFI, Reporting
FI under a Model 1 or Model 2 IGA, or
USFI that agrees to establish and maintain
a consolidated compliance program and
to perform a consolidated periodic review
on behalf of one or more Member FIs that
are part of its EAG (the compliance
group). A Compliance FI must meet the
requirements to register as a Lead FI, and
as part of that registration, it must identify
each Member FI that is included in its
compliance group.
Financial Institution (FI)
Financial Institution (FI) means an
Member FI
institution that is a depository institution,
custodial institution, investment entity, or
A Member FI means an FFI or a Direct
Reporting NFFE that is registering as a
Instructions for Form 8957 (Rev. 6-2018)
-2-
member of an EAG that is not acting as a
Lead FI and that is registering as a PFFI,
RDCFFI, or Direct Reporting NFFE. For
the terms of the applicable Model 2 IGA,
or (3) is a foreign branch of a USFI that
has in effect a QI Agreement and that is
the terms of a Model 1 IGA that is treated
as in effect. The term Reporting FI also
includes a foreign branch of a USFI that is
a Reporting FI under the terms of a Model
1 IGA that is treated as in effect.
purposes of registration, a Member FI may also agreeing to the terms of an FFI
also include a foreign branch of a USFI
that is treated as a Reporting FI under a
Model 1 IGA, or that intends to apply for
status as a QI and is required to obtain a
GIIN as a condition of such status. A
Member FI will need to obtain its FATCA
Agreement, unless such branch is treated
as a Reporting FI under a Model 1 IGA
(see definition of Reporting FI Under a
Model 1 IGA). See Rev. Proc. 2014-38,
available at IRS.gov/irb/
Reporting FI Under a Model 2 IGA
A Reporting FI under a Model 2 IGA
means an FI that is a Reporting FI under
the terms of a Model 2 IGA that is treated
as in effect. A foreign branch of a USFI
treated as a Reporting FI under the terms
of a Model 2 IGA is not required to submit
a FATCA registration form to obtain a
GIIN, unless it intends to apply for status
as a QI and is required to obtain a GIIN as
a condition of such status.
2014-29_IRB#RP-2014-38 (as updated),
ID from its Lead FI and provide the FATCA for the FFI Agreement.
ID on the paper FATCA registration form.
The FATCA ID is used to identify the
Point of Contact (POC)
Member FI for purposes of registration
A Point of Contact (POC) is an individual
and is not the same number as the GIIN.
authorized by the FI or Direct Reporting
NFFE to receive FATCA-related
Model 1 IGA
information regarding the FI or Direct
Reporting NFFE and to take other
A Model 1 IGA means an agreement
between the United States or the Treasury FATCA-related actions on behalf of the FI
Single FI
Department and a foreign government or
one or more foreign agencies to
or Direct Reporting NFFE.
A Single FI means an FI that does not
have any Member FIs and that is
registering for PFFI or RDCFFI status for
itself or one or more of its branches. A
Single FI may also include a foreign
branch of a USFI treated as a Reporting FI
under a Model 1 IGA or that has in effect a
QI Agreement.
implement FATCA through reporting by
financial institutions to such foreign
government or agency thereof, followed
by automatic exchange of the reported
information with the IRS. For a list of
jurisdictions treated as having an IGA in
effect, see “List of Jurisdictions” available
Qualified Intermediary (QI)
A Qualified Intermediary (QI) means an
entity that has entered into a qualified
intermediary withholding agreement (QI
Agreement) with the IRS. See Rev. Proc.
2014-39, available at IRS.gov/irb/
2014-29_IRB#RP-2014-39 (as updated),
for the QI Agreement.
Sponsored Direct Reporting NFFE
A Sponsored Direct Reporting NFFE
means a Direct Reporting NFFE that has
another entity, other than a
Registered Deemed-
Model 2 IGA
Compliant FFI (RDCFFI)
A Model 2 IGA means an agreement or
arrangement between the United States or
the Treasury Department and a foreign
government or one or more foreign
agencies to implement FATCA through
reporting by financial institutions directly to
the IRS in accordance with the
nonparticipating FFI, that agrees to act as
its Sponsoring Entity.
A Registered Deemed-Compliant FFI
(RDCFFI) means: (1) an FFI that is
registering to confirm that it meets the
requirements to be treated as a local FFI,
nonreporting FI member of a PFFI group,
qualified collective investment vehicle,
restricted fund, qualified credit card issuer,
sponsored investment entity, or
Sponsored Entity
A Sponsored Entity means a Sponsored
FFI or a Sponsored Direct Reporting
NFFE.
requirements of an FFI Agreement,
supplemented by the exchange of
information between such foreign
government or agency thereof and the
IRS. For a list of jurisdictions treated as
having an IGA in effect, see “List of
Jurisdictions” available at treasury.gov/
sponsored controlled foreign corporation
(under Treasury Regulations section
1.1471-5(f)(1)(i)); (2) a Reporting FI under
a Model 1 IGA and that is registering to
obtain a GIIN; or (3) an FFI that is treated
as a Nonreporting FI under a Model 1 or
Model 2 IGA and that is registering
pursuant to the applicable Model 1 or
Model 2 IGA.
Sponsored FFI
A Sponsored FFI means an FFI that is an
investment entity or a controlled foreign
corporation having a Sponsoring Entity
that will perform the due diligence,
withholding, and reporting obligations on
its behalf.
Nonreporting FI
Sponsoring Entity
A Nonreporting FI means an entity that is
established in a jurisdiction that has in
effect a Model 1 or Model 2 IGA and that
is treated as a nonreporting FI in Annex II
of the applicable Model 1 or Model 2 IGA
or that is otherwise treated as a
Related Branch
A related branch means a related branch
of a Reporting FI under a Model 1 or
Model 2 IGA that is treated as a
A Sponsoring Entity means an entity that
will perform the due diligence, withholding,
and reporting obligations of one or more
Sponsored FFIs or the due diligence and
reporting obligations of one or more
nonparticipating FFI under Article 3(5) of
the Model 2 IGA (or any analogous
provision in an applicable Model 2 IGA) or
Article 4(5) of the Model 1 IGA (or any
analogous provision in an applicable
Model 1 IGA) if the requirements in the
applicable IGA with respect to such
related branch are satisfied.
deemed-compliant FFI or an exempt
beneficial owner under Treasury
Sponsored Direct Reporting NFFEs.
Regulations section 1.1471-5 or 1.1471-6.
Trustee-Documented Trust
A Trustee-Documented Trust is a trust
described as such in a Model 1 IGA or a
Model 2 IGA.
Participating FFI (PFFI)
A Participating FFI (PFFI) means an FFI
that: (1) is registering to agree to enter into
an FFI Agreement, (2) is treated as a
Reporting FI under a Model 2 IGA and that
is certifying that it will comply with the
terms of an FFI Agreement, as modified by
United States
Reporting FI Under a Model 1 IGA
United States means the United States of
A Reporting FI under a Model 1 IGA
America, including the States thereof, but
means an FI that is a Reporting FI under
Instructions for Form 8957 (Rev. 6-2018)
-3-
does not include the U.S. Territories. Any
reference to a “State” of the United States
includes the District of Columbia.
compliance program should be registered
as Member FIs by the Lead FI that is
acting as the Compliance FI for the
compliance group.
Specific Instructions
Part 1: Financial Institution
U.S. Financial Institutions (USFI)
A U.S. Financial Institution (USFI) means
an FI that is a resident of the United
States.
Reporting FI under a Model 1 IGA. A
disregarded entity in a Model 1 IGA
jurisdiction must register as an entity
separate from its owner in order to be
treated as a Reporting FI under a Model 1
IGA, provided that the disregarded entity
is treated as a separate entity for purposes
of its reporting to the applicable Model 1
jurisdiction.
Registration
A Direct Reporting NFFE may
register by following the
TIP
instructions for FIs throughout
these Specific Instructions, except where
U.S. Territory
otherwise indicated.
U.S. Territory means American Samoa,
the Commonwealth of the Northern
Mariana Islands, Guam, the
Line 1. Check the box applicable to your
FI status as described below. Only one
box may be checked.
FFIs and Direct Reporting NFFEs that
are also Sponsoring Entities. An FFI or
Direct Reporting NFFE that will also act as
a Sponsoring Entity for one or more
Commonwealth of Puerto Rico, or the U.S.
Virgin Islands.
A Single FI is an FI that has no
Member FIs, and that is registering for
PFFI or RDCFFI status for itself or one or
more of its branches. A Single FI may also
include a foreign branch of a USFI that is
treated as a Reporting FI under a Model 1
IGA or that intends to apply for status as a
QI and is required to obtain a GIIN as a
condition of such status.
Withholding Foreign
Partnership (WP)
Sponsored Entities is required to submit a
second registration form to act as a
Sponsoring Entity. The Sponsoring Entity
will receive a separate GIIN and should
only use that GIIN when it is fulfilling its
obligations as a Sponsoring Entity.
A Withholding Foreign Partnership (WP)
means a foreign partnership that has
entered into a withholding foreign
partnership agreement (WP Agreement)
with the IRS. See Rev. Proc. 2014-47,
available at IRS.gov/irb/
Sponsored Entities. A Sponsored FFI
and Sponsored Direct Reporting NFFE
must be registered by their Sponsoring
Entity through the FATCA registration
website after the Sponsoring Entity’s
registration is approved. GIINs will be
issued to each approved Sponsored Entity
and published on the IRS FFI List. A
Sponsored Entity is required to provide its
own GIIN (rather than the GIIN of its
Sponsoring Entity) to withholding agents.
A Lead FI means a USFI, FFI, or
Compliance FI that will carry out FATCA
registration for each of its Member FIs that
is a PFFI or RDCFFI. A Lead FI is not
required to act as a Lead FI for all Member
FIs within an EAG.
A Member FI will need to obtain its
FATCA ID from its Lead FI and provide the
FATCA ID on the registration form. The
FATCA ID is used to identify the Member
FI for purposes of registration and is not
the same number as the GIIN.
A Sponsoring Entity is an entity that
will perform the due diligence, withholding,
and reporting obligations of one or more
Sponsored FFIs or the due diligence and
reporting obligations of one or more
Sponsored Direct Reporting NFFEs. A
trustee of a Trustee-Documented Trust
should select “Sponsoring Entity” on line 1
if it is registering to obtain a GIIN to use
when fulfilling its obligations as a trustee of
a Trustee-Documented Trust.
A disregarded entity that is registering
separate from its owner in order to be a
Reporting FI under a Model 1 IGA should
select “Single FI” or “Member FI,” as
appropriate.
2014-35_IRB#RP-2014-47 (as updated),
for the WP Agreement.
Withholding Foreign Trust (WT)
A Withholding Foreign Trust (WT) means
a foreign trust that has entered into a
withholding foreign trust agreement (WT
Agreement) with the IRS. See Rev. Proc.
2014-47, available at IRS.gov/irb/
2014-35_IRB#RP-2014-47 (as updated),
for the WT Agreement.
Trustees of Trustee-Documented
Trusts. A trustee of a
Trustee-Documented Trust is generally
required to submit a registration form to
obtain a GIIN and should only use that
GIIN when fulfilling its obligations as a
trustee of a Trustee-Documented Trust. In
addition, a trustee that is an FFI may need
to submit a second registration form for
use in reporting for its own accounts.
Special Rules
Lead FI and Member FIs of an EAG. In
general, all FFIs, other than exempt
beneficial owners or certified
deemed-compliant FFIs, that are part of
the same EAG must be registered. For
purposes of registration, an EAG may
have more than one Lead FI and may
organize itself for purposes of registration
into subgroups under different Lead FIs.
For example, an EAG of 10 FFIs may
decide to select two different Lead FIs,
Lead FI 1 and Lead FI 2. Lead FI 1 can
carry out FATCA registration on behalf of
four of its Member FIs and Lead FI 2 can
carry out FACTA registration on behalf of
four of its other Member FIs. All 10 FFIs
within the same EAG will be registered,
even though they are registered under two
different Lead FIs. Each Lead FI must
identify the Common Parent Entity of the
EAG in Part 2, line 13, of the Lead FI’s
registration.
USFIs treated as Lead FIs. A USFI
registering as the Lead FI on behalf of its
Member FIs will register as a Lead FI and
be issued a GIIN.
Branches. In general, a branch must be
registered as a branch of its owner and not
as a separate entity. However, see
Reporting FI Under a Model 1 IGA, earlier,
for a special rule for branches that are
disregarded entities in Model 1 IGA
jurisdictions.
Line 2. Enter the legal name of the FI.
The legal name is the name the FI uses in
official incorporation or organization
documents, or the name otherwise
recognized by the residence jurisdiction
government as the FI's official name.
Line 3a. Enter the FI’s jurisdiction of
residence for tax purposes. The
jurisdiction of residence generally is the
jurisdiction in which the FI is treated as a
resident for income tax purposes (for
example, the place of incorporation or
place of principal management and
control). If the FI is a dual resident, identify
one of the countries where it is a tax
Consolidated compliance program.
If an EAG has in place a consolidated
compliance program, as described in
Treasury Regulations section 1.1471-4(f)
(2)(ii), then Member FIs that elect to
participate in the same consolidated
Instructions for Form 8957 (Rev. 6-2018)
-4-
resident on this line and identify the
second jurisdiction of tax residence on
line 8 (if the second jurisdiction is the
United States) or line 9 (if the second tax
residence jurisdiction is a country other
than the United States).
branches in the United States, the FI
should enter this information on line 8.
Line 10. Provide the name, title, address,
and contact information of the
Responsible Officer (RO) of the FI. For
purposes of line 10, RO means the person
authorized under applicable local law to
establish the statuses of the FI's home
office and branches as indicated on the
registration form. To have the authority to
“establish the statuses” for purposes of
this line 10, an RO must have the authority
to act on behalf of the FI to represent the
FATCA status(es) of the FI to the IRS as
part of the registration process. The RO
for purposes of this line must also have
the authority under local law to designate
additional POCs. The individual identified
as the RO on this line 10 will be the only
individual who will receive emails from the
IRS related to the FI's FATCA account.
Line 5. Enter the mailing address of the
FI. The address provided will be used to
send all mail correspondence related to
the FI's FATCA registration, FATCA
account, and any other related matters.
Partnerships and other flow-through
entities. For a partnership or other
flow-through entity, the FI’s jurisdiction of
residence means the jurisdiction under the
laws of which the entity is organized or
established or, if not organized or
established under the laws of any
jurisdiction, the jurisdiction where it
maintains its principal office.
Line 6. Check the appropriate box to
indicate that the FI is a party to a QI, WP,
or WT Agreement with the IRS and
provide the EIN that was issued to the FI
for use in identifying itself when acting in
its capacity as a QI, WP, or WT. If the FI
enters into a QI, WP, or WT agreement
after it submits this registration form, the FI
Line 3b. Enter the FI's country/jurisdiction should amend its response to this
tax ID. Some countries/jurisdictions may
use a Tax Identification Number ("TIN") to
identify taxpayers. If the FI is in a
question to reflect its new status as a QI,
WP, or WT and add its EIN to its
registration. This is done by editing the
The meaning of “authority to act on
behalf of the FI to represent its FATCA
status” is determined based on the FI's
status, as follows.
jurisdiction that uses TINs and the FI has a FI's online FATCA account. For more
not have a TIN, leave this line blank.
page 1. Check “Yes” or “No” to indicate
whether the FI intends to maintain its
status as a QI, WP, or WT.
Check “Not Applicable” if the FI is not a
party to a QI, WP, or WT Agreement with
the IRS.
Line 4. Check the box applicable to your
FATCA classification in your jurisdiction of
tax residence. Only one box may be
With respect to a PFFI, an RO is an
officer of the FFI (or an officer of any
Member FI that is a PFFI, Reporting FI
under a Model 1 IGA, or Reporting FI
under a Model 2 IGA) with authority to
fulfill the duties of an RO described in an
FFI Agreement.
for definitions of the terms used on line 4.
If you are a Reporting FI under a Model
1 IGA, select “Reporting Financial
Institution under a Model 1 IGA.”
If you are a Nonreporting FI registering
pursuant to an applicable Model 1 or
Model 2 IGA, select the Registered
Deemed-Compliant FFI category that
most closely matches the category in
Annex II of the applicable IGA for which
you qualify.
If you are the Sponsoring Entity of both
one or more Sponsored FFIs and one or
more Sponsored Direct Reporting NFFEs,
select “Sponsoring Entity of Sponsored
FFIs and Sponsored Direct Reporting
NFFEs.”
Line 7. Check “Yes” if the FI maintains a
branch outside its jurisdiction of tax
residence. A branch is a unit, business, or
office of an FI that is treated as a branch
under the regulatory regime of a
With respect to a PFFI that elects to be
part of a consolidated compliance
program, an RO is an officer of the
Compliance FI with authority to fulfill the
duties of an RO described in the FFI
Agreement on behalf of each FFI in the
compliance group (regardless of whether
the FFI is treated as a Reporting FI under
a Model 1 IGA or Reporting FI under a
Model 2 IGA).
jurisdiction or is otherwise regulated under
the laws of a jurisdiction as separate from
other offices, units, or branches of the FI.
FIs should treat all offices or business
units within any one jurisdiction as a single
branch.
Sponsoring Entities, Trustees of
Trustee-Documented Trusts, and
Direct Reporting NFFEs. If you are
applying as a Sponsoring Entity, trustee of
a Trustee-Documented Trust, or Direct
Reporting NFFE, you do not need to
answer questions about your branches
and should check “No.”
With respect to an RDCFFI, an RO is an
officer of the FI (or an officer of any
Member FFI that is a PFFI, Reporting FI
under a Model 1 IGA, or Reporting FI
under a Model 2 IGA) with authority to
ensure that the FFI meets the applicable
requirements to be treated as an RDCFFI.
With respect to a Reporting FI under a
Model 1 IGA, an RO is any individual
specified under local law to register and
obtain a GIIN on behalf of the FFI. If,
however, the Reporting FI under a Model
1 IGA operates any branches outside of a
Model 1 IGA jurisdiction, then the RO
identified must be an individual who can
satisfy the requirements under the laws of
the Model 1 IGA jurisdiction and the
requirements relevant to the registration
type selected for each of its non-Model 1
IGA branches.
If you are a trustee of a
Trustee-Documented Trust, select
“Trustee of a Trustee-Documented Trust”
on line 4 (and “Sponsoring Entity” on
line 1).
Line 8. Check “Yes” if the FI is either a
U.S. resident or maintains a branch within
the United States, and provide the EIN of
the FI or U.S. branch, as appropriate.
Note: FIs with branches in multiple ju-
risdictions. An FI (other than a
Line 9. Separately identify each
jurisdiction where the FI maintains a
branch outside of the United States,
including if the FI maintains a branch in a
U.S. Territory, other than jurisdictions
where the FI maintains related branches.
Use additional sheets to furnish the
required information for each separate
jurisdiction in which the FI maintains a
branch.
When a disregarded entity is required
to register on its own behalf, discussed
earlier, its owner should not report the
disregarded entity as a branch on this
line 9.
Sponsoring Entity, USFI, or foreign branch
of a USFI) that maintains branch
operations in multiple jurisdictions should
answer this question by treating the
operations within its country of tax
residence as if it were a branch (home
office) and then classify whether such
home office is participating or registered
deemed compliant. On line 9 of the
registration form, the FI should identify the
jurisdictions (other than the United States)
where it maintains branches outside of its
jurisdiction of tax residence, other than
jurisdictions where the FI maintains
related branches. If the FI maintains
With respect to a USFI that is
registering as a Lead FI, an RO is any
officer of the FI (or an officer of any
Member FI) with authority to register its
Member FIs and to manage the online
FATCA accounts for such members.
With respect to a Direct Reporting
NFFE, an RO is the individual who will be
responsible for ensuring that the Direct
Instructions for Form 8957 (Rev. 6-2018)
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Reporting NFFE meets its reporting
obligations as a Direct Reporting NFFE
and will act as a POC with the IRS in
connection with its status as a Direct
Reporting NFFE.
adviser that will help complete the FATCA
registration process should be entered as
a POC on line 11b, and the “Business
Title” field for that individual POC should
be completed by inserting the name of the
entity and the POC’s affiliation with the
entity. Once the authorization is granted, it
check "Yes" and go to Signature line.
Otherwise, check "No" and complete
line 13b. An Expanded Affiliated Group is
generally defined in accordance with the
principles of section 1504(a) of the Code
to mean one or more chains of members
connected through ownership by a
With respect to a Sponsoring Entity, an
RO is the individual who will be
responsible for ensuring that the
Sponsored Entity meets its obligations as
a Sponsoring Entity and who will act as a
POC with the IRS in connection with its
obligations as a Sponsoring Entity.
is effective until revoked by either the POC Common Parent Entity if the Common
or by an authorizing individual of the FI.
Parent Entity directly owns stock or other
equity interests meeting the requirements
of Treasury Regulations section
Part 2: Information on
Member FIs of an EAG
1.1471-5(i)(4) in at least one of the other
members (without applying the
This part need not be completed by an FI
that is a Member FI, Single FI, or
Sponsoring Entity.
Note. If an FI is a Lead FI, the FI’s RO will
automatically be treated as a POC for the
FI and any Member FI. As a result, the RO
for a Lead FI may receive correspondence
related to its Member FI’s FATCA
information.
The address provided should be the
business address of the RO. The business
address is defined as the address where
the RO maintains his or her principal
office.
constructive ownership rules of section
318 of the Code). Generally, only a
corporation shall be treated as the
Common Parent Entity of an Expanded
Affiliated Group, unless the taxpayer
elects to follow the approach described in
Treasury Regulations section 1.1471-5(i)
(10).
Line 12. A Lead FI will be required to
provide identifying information about its
Member FIs via the FATCA registration
website. The grid in Part 2 is provided to
help the Lead FI collect Member FI
information that it will need to complete
the online version of Part 2 of the FATCA
registration form. Do not mail identifying
information for Member FIs to the IRS on
the paper FATCA registration form. If a
Lead FI submits a paper Form 8957, after
the form is processed by the IRS, the Lead
FI will receive a FATCA ID and temporary
access code to access its online account
and to complete Part 2 of the FATCA
registration form for each of its Member
FIs. In order to complete Part 2, the Lead
FI will need to know the Member FI’s legal
name, jurisdiction of tax residence, and
member type. The member type is the
Member FI’s FATCA classification.
Line 13b. Enter the Legal Name of the
Expanded Affiliated Group's Common
Parent Entity. Also enter the FATCA ID (if
known). If you do not know the FATCA ID
of the Common Parent Entity, leave this
blank.
Line 11a. Check “Yes” and complete
line 11b if the FI wants to appoint one or
more POCs, other than the RO identified
on line 10. A POC is an individual
authorized to receive from the IRS
Signature
FATCA-related information regarding the
FI and to take other FATCA-related
actions on behalf of the FI. While the POC
must be an individual, the POC does not
need to be an employee of the FI.
The individual signing the registration form
on behalf of the FI should check the box,
enter his or her name in the space
provided, and then sign on the signature
line at the bottom. The form will not be
processed if the name of the individual or
the signature is missing.
Check “No” if the FI wants the IRS to
send correspondence only to the RO
identified on line 10.
FATCA classifications are listed in Part 1,
line 4. A Member FI may not be a
For purposes of the signature line and
the associated checkbox, the term “RO”
means the individual with authority under
local law to submit the information
By listing one or more POCs on
Sponsoring Entity or a trustee of a
line 11b and checking the “Yes” box on
line 11a, the individual identified in the
checkbox on line 11b is providing the IRS
with written authorization to release the
FI’s FATCA information to the POC.
Trustee-Documented Trust.
The jurisdiction of residence of a
Member FI generally is the jurisdiction in
which the Member FI is treated as a
resident for income tax purposes (for
example, the place of incorporation or
place of principal management and
control). If the Member FI is a dual
resident, identify one of the jurisdictions
where it is a tax resident in this question.
The second jurisdiction should be
provided on behalf of the FI. In the case of
FIs or FI branches not governed by a
Model 1 IGA, this individual must also
have authority under local law to certify
that the FI meets the requirements
applicable to the FI status or statuses
identified on the registration form. The
individual must be able to certify, to the
best of his or her knowledge, that the
information provided in the FI's registration
is accurate and complete.
Line 11b. For purposes of line 11b, the
term “RO” means an individual who is
authorized under local law to consent on
behalf of the FI (an “authorizing
individual”) to the disclosure of
FATCA-related tax information to third
parties. This individual may be the same
as the individual identified as the RO on
line 10. By listing one or more POCs on
line 11b and checking the “Yes” box on
line 11a, the authorizing individual
identified as a branch jurisdiction in the
Member FI’s online FATCA account. For a
Member FI that is a partnership or other
flow-through entity, the Member FI’s
jurisdiction of residence means the
jurisdiction under the laws of which the
entity is organized or established or, if not
organized or established under the laws of
any jurisdiction, the jurisdiction where it
maintains its principal office.
For more information on how to
complete information for a Member FI via
the FATCA registration website, see the
online user guide available at IRS.gov/
In the case of an FI, the individual must
be able to certify that the FI meets the
requirements applicable to the status(es)
identified in the FI's registration. However,
a Reporting FI under a Model 1 IGA that
has branches (as identified in Part 1,
line 9) that are located outside of a Model
1 IGA jurisdiction will also agree to the
terms applicable to the statuses of such
branches.
identified at the end of line 11b (to the right
of the checkbox) is providing the IRS with
written authorization to release the FI’s
FATCA information to the POC. This
authorization specifically includes
authorization for the POC to complete the
FATCA registration (except for the
signature line and the associated
checkbox), to take other FATCA-related
actions, and to obtain access to the FI's
tax information. If a third-party adviser that
is an entity is retained to help the FI
complete its FATCA registration process,
the name of the third-party individual
In the case of a Direct Reporting NFFE,
the individual must be able to certify that
the Direct Reporting NFFE meets the
requirements of a Direct Reporting NFFE
under Treasury Regulations section
1.1472-1(c)(3).
Line 13a. If the FI is the Common Parent
Entity of the Expanded Affiliated Group,
Instructions for Form 8957 (Rev. 6-2018)
-6-
An RO (as defined for purposes of the
signature line and the associated
circumstances. The estimated average
time is:
Paperwork Reduction Act Notice. We
ask for the information on this form to carry
out the Internal Revenue laws of the
United States. You are required to give us
the information. We need it to ensure that
you are complying with these laws and to
allow us to figure and collect the right
amount of tax.
checkbox) can delegate authorization to
complete the signature line and the
associated checkbox by signing a Form
2848, Power of Attorney Form and
Declaration of Representative, or other
similar form or document (including an
applicable form or document under local
law giving the agent the authorization to
provide the information required for the
FATCA registration).
Recordkeeping .
Learning about the law
or the form .
Preparing and sending
the form to the IRS
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7 hr., 24 min.
18 min.
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25 min.
You are not required to provide the
information requested on a form that is
subject to the Paperwork Reduction Act
unless the form displays a valid OMB
control number. Books or records relating
to a form or its instructions must be
retained as long as their contents may
become material in the administration of
any Internal Revenue law. Generally, tax
returns and return information are
If you have comments concerning the
accuracy of these time estimates or
The RO identified in the signature line
and the associated checkbox need not be
the same individual identified as the RO
on line 10 or line 11b.
By signing the registration form, the
individual certifies that, to the best of his or
her knowledge, the information submitted
above is accurate and complete and that
the individual is authorized to agree that
the FI or Direct Reporting NFFE intends to
comply with its FATCA obligations.
suggestions for making this form simpler,
we would be happy to hear from you. You
can send us comments from IRS.gov/
FormComments. Or you can write to
Internal Revenue Service, Tax Forms and
Publications, 1111 Constitution Ave. NW,
IR-6526, Washington, DC 20224. Do not
send the registration form to this office.
confidential, as required by section 6103.
The time needed to complete and file
this form will vary depending on individual
Instructions for Form 8957 (Rev. 6-2018)
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