OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

Foreign Account Tax Compliance Act (FATCA) Reporting by Foreign Financial Institutions and Non-Financial Foreign Entities

ICR 202503-1545-003 · OMB 1545-2246 · Active

Forms and Documents
DocumentTypeStatusAvailability
Form 8508 I Request For Waiver From Filing Information Returns Electronically Form and Instruction Modified Repair queued
Form 8508 I Form 8508-I Form and Instruction Modified Repair queued
Form 8809-I Application for Extension of Time to File FATCA Form 8966 Form Modified Available
Form 8809-I Form 8809-I Form Modified Repair queued
Form 8966-C Cover Sheet for Form 8966 Paper Submissions Form and Instruction Modified Repair queued
Form 8966-C Form 8966-C - Cover Sheet for paper filings Form and Instruction Modified Repair queued
Form 8966 FATCA REPORT Form Modified Available
Form 8966 FATCA Reports Form Modified Repair queued
1545-2246-SS_2025-Clean.docx Supporting Statement A Uploaded 2025-03-07 Available
1545-2246-SS_2025-Clean.docx Supporting Statement A Uploaded 2025-03-07 Repair queued
IC Document Collections
IC IDCollectionTypeStatusForm
217009 Form 8508-I Form and Instruction ModifiedRequest For Waiver From Filing Information Returns Electronically
217009 Form 8508-I Form and Instruction Modified
217008 Form 8809-I Form ModifiedApplication for Extension of Time to File FATCA Form 8966
217008 Form 8809-I Form Modified
217008 Form 8809-I Instruction Modified
217007 Form 8966-C - Cover Sheet for paper filings Form and Instruction ModifiedCover Sheet for Form 8966 Paper Submissions
217007 Form 8966-C - Cover Sheet for paper filings Form and Instruction Modified
209774 FATCA Reports Form ModifiedFATCA REPORT
209774 FATCA Reports Form Modified
209774 FATCA Reports Instruction Modified
206206 Foreign Account Tax Compliance Act (FATCA) Registration and FIN request Other-screenshots Modified
ICR Details
1545-2246 202503-1545-003
Active 202109-1545-007
TREAS/IRS
Foreign Account Tax Compliance Act (FATCA) Reporting by Foreign Financial Institutions and Non-Financial Foreign Entities
Extension without change of a currently approved collection   No
Regular
Approved without change 09/15/2025
Retrieve Notice of Action (NOA) 03/31/2025
  Inventory as of this Action Requested Previously Approved
12/31/2026 36 Months From Approved 09/30/2025
5,561,180 0 5,561,180
2,912,282 0 2,912,282
0 0 0
The Foreign Account Tax Compliance Act (FATCA) amended the Internal Revenue Code (IRC) by adding Sections 1471 through 1474. FATCA requires that foreign financial Institutions and certain other non-financial foreign entities report on the foreign assets held by their U.S. account holders or be subject to withholding on withholdable payments.
US Code: 26 USC 1471 - 1474 Name of Law: Withholdable payments to other foreign entities
  
None
Not associated with rulemaking
  89 FR 93905 11/27/2024
90 FR 14189 03/28/2025
No
  Total Approved Previously Approved Change Due to New Statute Change Due to Agency Discretion Change Due to Adjustment in Estimate Change Due to Potential Violation of the PRA
Annual Number of Responses 5,561,180 5,561,180 0 0 0 0
Annual Time Burden (Hours) 2,912,282 2,912,282 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$229,611
No
    Yes
    Yes
No
No
No
No
Oksana Stowbunenko 240 613-5808
  No
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
 
 
 
 
 
 
 
    (i) Why the information is being collected;
    (ii) Use of information;
    (iii) Burden estimate;
    (iv) Nature of response (voluntary, required for a benefit, or mandatory);
    (v) Nature and extent of confidentiality; and
    (vi) Need to display currently valid OMB control number;
 
 
 
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
03/31/2025