IRS guidance and regulations


Listed below are the notices, guidances and draft forms that have been published to date by the Internal Revenue Service (IRS) for FATCA.

How to register with the IRS:


18 March 2010FATCA enacted into law
27 August 2010First preliminary guidance issued by the IRS notice 2010-60
8 April 2011Second preliminary and amended guidance issued by the IRS notice 2011-34
14 July 2011Third preliminary guidance issued by the IRS notice 2011-53
25 July 2011Revised notice of 2011-53 released by IRS
8 February 2012Draft FATCA regulation issued by the IRS
26 July 2012Draft IGA Model I issued
August 2012First draft IRS forms released
12 September 2012First IGA signed based on Model I (U.S.-UK)
19 November 2012Announcement 2012-42 issued by the IRS revising certain FATCA implementation deadlines
14 November 2012Draft IGA ModeI II issued
31 December 2012QI agreements expiring on this date will automatically be extended until 31 December 2013
14 February 2013First IGA signed based on Model II (U.S.-Swiss)
12 July 2013Revised timelines issued by the IRS notice 2013-43
17 January 2013Final FATCA regulations issued by the IRS
10 September 2013Technical Corrections to the FATCA Final Regulations issued
29 October 2013Guidance to the FFI Agreement for Participating FFI and Reporting Model 2 FFI issued by the IRS notice 2013-69
4 November 2013Updated templates of IGA Models I and II
5 November 2013Draft 1042-S instructions released by the IRS
6 November 2013Draft 1042 instructions released by the IRS
13 January 2014Final FFI Agreement published by the IRS (Revenue Procedure 2014-13) (formerly 2014-10)
21 January 2014FATCA coordination regulations
Revised FATCA regulations
2 May 2014Further Guidance on the Implementation of FATCA and Related Withholding Provisions (Notice 2014-33)
24 June 2014Revenue Procedure 2014-38 updates FFI Agreement (supersedes Revenue Procedure 2014-13)
27 June 2014Revenue Procedure 2014-39 updates the Qualified Intermediary (QI) Agreement
8 August 2014Revenue Procedure 2014-47 updates the Withholding Foreign Partnership (WP) and Withholding Foreign Trust (WT) Agreements
10 October 2014Notice 2014-59 amends applicability dates of certain provisions of the Treasury Regulations (T.D. 9657 and T.D. 9658) under Chapter 3 and Chapter 61


Notices and guidance

*these publications have been obsolete since 17 January 2013 and are provided for historical information purposes only.


Final versions and instructions