Regulations revising and further clarifying the final FATCA (Foreign Account Tax Compliance Act) regulations under Chapter 4 have been submitted to the Office of the Federal Register for publication.

Regulations to coordinate the FATCA regulations under Chapter 4 with the withholding and information reporting rules under Chapters 3 and 61, and Section 3406 have also been submitted to the Office of the Federal Register for publication.

DISCLAIMER: This guidance has been submitted to the Office of the Federal Register (OFR) for publication and is currently pending placement on public display at the OFR and publication in the Federal Register. The version of the regulations released today Read More