Form 8957 Form 8957 Foreign Account Tax Compliance Act (FATCA) Registration

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Form

8957

(July 2013)
Department of the Treasury
Internal Revenue Service

Foreign Account Tax Compliance Act (FATCA) Registration
▶

OMB No. 1545-XXXX

Information about Form 8957 and its separate instructions is at www.irs.gov/form8957.

• All applicants must complete Part 1.

DRAFT AS OF
April 17, 2013
DO NOT FILE

• This form will not be processed if it is not signed.

• DO NOT fill out this form if you have begun registering at http://www.irs.gov/fatca.

• The IRS strongly recommends that applicants register by accessing the online version of this form at http://www.irs.gov/fatca. The
use of this paper form will take longer for the IRS to process and if any information is missing or incomplete the delay in
registration may be significant.
• This form should be mailed no earlier than July 1, 2013 to:
FATCA, Stop 6099 AUSC
3651 South IH 35
Austin, Texas 78741

Part 1
1

Financial Institution Registration

Select Financial Institution Type (check only one)
Single (not a member of an Expanded Affiliated Group)
Lead of an Expanded Affiliated Group

2

Member (not Lead) of an Expanded Affiliated Group. If a member, you must provide the FATCA ID issued for such member and that was
provided, to your Lead.
Sponsoring Entity
Legal name of the Financial Institution

3

What is the Financial Institution's country of residence for tax purposes?

4

Select the Financial Institution's FATCA classification in its country of tax residence (check only one)
Participating Financial Institution not covered by an IGA; or a Reporting Financial Institution under a Model 2 IGA

5

Registered Deemed-Compliant Financial Institution (including a Reporting Financial Institution under a Model 1 IGA)
Limited Financial Institution
None of the above
Mailing Address of Financial Institution
Country
Address Line 1
Address Line 2
City

6
a

State/Province/Region

ZIP/Postal Code

Indicate whether the Financial Institution has in effect a withholding agreement with the IRS to be treated as one of the following:
Qualified Intermediary (QI)
Provide QI EIN:
Does the Financial Institution intend to maintain its status as a QI?
Yes
No

b

Withholding Foreign Partnership (WP)
Provide WP EIN:
Does the Financial Institution intend to maintain its status as a WP?
Yes
No

c

Withholding Foreign Trust (WT)
Provide WT EIN:
Does the Financial Institution intend to maintain its status as a WT?
Yes
No

d

Not applicable

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 37778V

Form

8957 (7-2013)

Form 8957 (7-2013)

Page

2

7

Does the Financial Institution maintain a branch in a jurisdiction outside of its country of tax residence?
Yes (If “Yes,” complete questions 8, 9a, 9b, and 9c)
No (If “No,” go to question 10)

8

Is the Financial Institution a tax resident of the United States or does it maintain a branch in the United States (other than the U.S. territories)?
Yes
Provide the U.S. EIN of the U.S. Financial Institution or U.S. branch:

DRAFT AS OF
April 17, 2013
DO NOT FILE
-

eg: 00-0000000

No

9a

b

List each jurisdiction (other than the United States) in which the Financial Institution maintains a branch. Also please list branches
maintained in any of the U.S. territories. If none, leave blank and go to question 10.

Is the branch a Limited Branch?
Yes
No

c

If the branch is currently covered by a QI agreement, does the Financial Institution intend to maintain QI status for that branch?
Yes
No
Not applicable
(Use additional sheets to add branches.)

10

FATCA responsible officer (RO) for the Financial Institution
Business title of RO
Legal name

Last (Family)

First (Given)

City

Middle

Country

Business address Line 1
Business address Line 2
Business telephone number

11a

State/Province/Region
Business fax number

ZIP/Postal Code
Business email address of RO

The Financial Institution's RO will be a point of contact (POC) for the Financial Institution. In addition, the RO of a Financial Institution
registering as a Lead of all or part of an Expanded Affiliated Group will be a POC for each Member of that group.
Does the RO wish to designate one or more additional POCs for the Financial Institution?
Yes (If “Yes,” complete line 11b)
No (If “No,” go to line 12)
Form

8957

(7-2013)

Page 3

Form 8957 (7-2013)

11b

This question 11b must be completed by the Financial Institution's RO. Upon entering the POC information below, checking the box
that follows, and submitting this registration form, the RO is providing the IRS with written authorization to release FATCA information
to the POC. This authorization specifically includes authorization for the POC to complete this Form 8957: FATCA Registration, to take
other FATCA-related actions, and to obtain access to the Financial Institution's tax information.

DRAFT AS OF
April 17, 2013
DO NOT FILE

Legal Name of POC
Last (Family)

First (Given)

Middle

Business Title
City

Country

Business address Line 1
Business address Line 2

Business telephone number

State/Province/Region

Business fax number

ZIP/Postal Code

Business email address of RO

Five POCs are allowed per Financial Institution. Use additional sheets to add POCs.

By checking this box, I ,

, as RO for the Financial Institution, provide the authorization described above to the
identified POCs listed in this question 11b. Once this authorization is granted, it is effective until revoked by either the Financial
Institution or the POC.

Part 2

12

Expanded Affiliated Group

Lead financial institutions must read the instructions before filling out Part 2.
Provide the following for each Financial Institution member of the Expanded Affiliated Group
Legal name of member Financial Institution

Country of residence for tax purposes

Member type *

* Enter one of the following:
Participating Financial Institution not covered by an IGA; or a Reporting Financial Institution under a Model 2 IGA
Deemed-Compliant Financial institution (including a Reporting Financial institution under a Model 1 IGA)
Limited Financial Institution
Use additional sheets to add more Financial Institution members.

Part 3
13

Renewal of Agreement for QIs, WPs, or WTs

Has QI/WP/WT's legal name changed since the effective date of its most recent QI/WP/WT agreement?
Yes. Provide new legal business name
Provide reason for name change
Merger
Liquidation
Re-branding (name change only)
No
Form

8957

(7-2013)

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Form 8957 (7-2013)

Part 3
14

Renewal of Agreement for QIs, WPs, or WTs (Continued)

Responsible Party
Legal name of Responsible Party

DRAFT AS OF
April 17, 2013
DO NOT FILE

Last (Family)

First (Given)

Middle

Business title

Business telephone number

Business fax number

Business email address of responsible party

Is the responsible party the same person listed as the RO for the Financial Institution?
Yes
No
15

Identify any private arrangement intermediary (PAI) contracts that are effective:
Legal Name of PAI
Country

Address Line 1
Address Line 2
City

State/Province/Region

ZIP/ Postal Code

Email address of PAI

Use additional sheets to add more PAIs.

Part 4

SIGNATURE

By checking this box, I,
, as RO for the Financial Institution, certify that, to the best of my knowledge, the information
submitted above is accurate and complete and agree that the Financial Institution (including its branches, if any) will comply with its FATCA
obligations in accordance with the terms and conditions reflected in regulations, intergovernmental agreements, and other administrative
guidance to the extent applicable to the Financial Institution based on its status in each jurisdiction in which it operates.

Signature

▲

▲

Sign
Here

Under penalties of perjury, I declare that I have examined this form, including accompanying schedules and statements, and to the best of my
knowledge and belief, it is true, correct, and complete.

Date
Form

8957

(7-2013)