FATCA Foreign Account Tax Compliance Act Overview and Guidance
FATCA Overview and Guidance
Published on April 02, 2013
FATCA Prop. Regs. Amended to Extend Various Deadlines
The IRS is delaying various FATCA-related deadlines because it has received feedback that complying with the original deadlines is difficult for some taxpayers
Published on October 31, 2012
FATCA Final Regulations Cover All the Bases
The IRS issued final regulations providing rules on information reporting by foreign financial institutions (FFIs) and withholding on certain payments to FFIs and other foreign entities.
Published on January 22, 2013
FATCA final regulations
Published on January 18, 2013
Proposed FATCA Regs. Take Comprehensive Approach
The IRS issued proposed regulations providing rules on information reporting by foreign financial institutions (FFIs) and withholding on certain payments to FFIs and other foreign entities.
Published on September 07, 2012
AICPA FATCA Tools and Aids
The AICPA has developed various tools and aids that may assist taxpayers and tax practitioners in understanding the rules regarding the reporting of foreign assets under IRC Section 6038D. This page contains links to the various documents.
Published on January 29, 2013
Phased Implementation of FATCA Requirements Announced
The IRS announced plans to phase in the requirements of the Foreign Account Tax Compliance Act (FATCA
Published on July 15, 2011
AICPA FBAR and FATCA Advocacy Efforts
...has and continues to advocate on behalf of taxpayers and tax preparers with respect to the reporting of foreign bank and financial accounts (FBAR) and foreign account tax compliance (FATCA). This page pulls together all AICPA comment letters and testimony on these subjects
Published on October 08, 2012
Proposed Regulations Regarding FATCA Implementation for FFIs, Other Foreign Entities, and U.S. Withholding Agents
Proposed regulations released 02.08.2012 regarding the next major phase of FATCA implementation, under IRC sections 1471 through 1474. The focus of these proposed regulations is the information reporting by foreign financial institutions (FFIs) with respect to U.S. accounts and...
Published on February 08, 2012
Announcement 2012-42 FATCA Deadline Extension
The IRS issued Announcement 2012-42 extending certain FATCA-related deadlines
Published on December 03, 2012
FBAR and FATCA Articles
This page contains links to various articles regarding the reporting of foreign bank and financial accounts (FBAR).
Published on May 31, 2012
FBAR and FATCA Resources
Many taxpayers are required annually to report foreign bank and financial accounts to the U.S. government on Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts, (often referred to as FBAR) and are required to pay U.S. tax on income of those foreign accounts, as appropriate. This reporting requirement
Published on April 18, 2013
FBAR and FATCA Webcasts / Trainings
This page contains links to various webcasts and training events regarding the reporting of foreign bank and financial accounts (FBAR) on Form TD F 90-22.1, as well as the separate reporting of specified foreign financial assets on Form 8938.
Published on November 30, 2012
U.S. and Switzerland Sign FATCA Agreement
The United States and Switzerland have signed a bilateral agreement to implement provisions of FATCA
Published on February 15, 2013
Treasury Releases Model Intergovernmental Agreement for FATCA
Treasury released a model intergovernmental agreement designed to implement the information-reporting and withholding-tax provisions in FATCA
Published on July 27, 2012