Announcement

U.S.A.: FATCA : IRS publishes supplemental FATCA instructions for Form 1099

Tax | USA

Reference

Code
T14119
Service level
CBL
Last Updated
03.10.2014

On 29 September 2014, the U.S. Internal Revenue Service (IRS) published on their website a set of supplemental instructions to IRS Form 1099 regarding FATCA.

The supplemental instructions can be viewed under FATCA Supplement to the 2014 General Instructions for Certain Information Returns Reporting on Forms 1099.

We continue to monitor the implementation of FATCA and will provide more information as it becomes available.

This Taxflash is intended to provide customers with general information gathered from different sources that are generally believed to be reliable. Clearstream Banking S.A. does not guarantee the accuracy or completeness of the information and does not undertake to keep it up to date. Use of the information made available in this Taxflash is at the customer’s own risk and Clearstream Banking S.A., its subsidiaries and affiliates expressly disclaim any liability for any errors or omissions reflected herein. The information in this Taxflash does not constitute legal or tax advice.