Foreign Account Tax Compliance Act (FATCA) Registration and FIN request

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

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Foreign Account Tax Compliance Act (FATCA) Registration and FIN request

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Foreign Account Tax Compliance Act

FATCA

Online
Registration
User Guide September 2024

Publication 5118 (Rev. 9-2024) Catalog Number 65265H Department of the Treasury Internal Revenue Service www.irs.gov

Publication 5118 (Rev. 2-2024) Catalog Number 65265H Department of the Treasury Internal Revenue Service www.irs.gov

Contents
What’s New ..................................................................................................................................................................................4

Introduction ...........................................................................................................................................................................5

1.1 Purpose of FATCA Registration.........................................................................................................................................5

1.2 Registration Process Overview ...........................................................................................................................................7

Getting Started.....................................................................................................................................................................10

2.1 System Requirements ........................................................................................................................................................10

2.2 Before You Begin ...............................................................................................................................................................11

2.3 Information You Need to Register....................................................................................................................................12

2.4 Special Rules for Registration...........................................................................................................................................13

FATCA Online Registration System: User Login ...............................................................................................................14

3.1 Accessing the FATCA Online Registration System.........................................................................................................14

3.2 Launching the FATCA Online Registration System .......................................................................................................15

3.3 Create a New Account – Single, Lead, and Sponsoring Entity .......................................................................................16

3.4 Existing User Login – Single, Lead, Member, or Sponsoring Entity..............................................................................18

3.5 First Time Login (Member FIs, transfers, change FI types)..........................................................................................19

3.6 Recover Login Information – Forgot FATCA ID ............................................................................................................20

Registration .........................................................................................................................................................................21

4.1 Registration Part 1.............................................................................................................................................................21

4.2 Registration Part 2.............................................................................................................................................................35

4.3 Registration Part 3 .............................................................................................................................................................40

4.4 Registration Part 4 – Electronic Submission ....................................................................................................................40

Home Page and Account Options........................................................................................................................................42

5.1 Account Information .........................................................................................................................................................42

5.2 Renewal of FFI Agreement ...............................................................................................................................................43

5.3 Certifications......................................................................................................................................................................45

5.4 Certification of Pre-existing Accounts (COPA) ...............................................................................................................46

5.5 Periodic Certification.........................................................................................................................................................52

5.6 Available Account Options................................................................................................................................................59

5.7 Message Board ...................................................................................................................................................................84

5.8 Your Information...............................................................................................................................................................85

Chapter 6: Appendices/Miscellaneous ...............................................................................................................................107

6.1 Appendix A – Get Help/Technical Support....................................................................................................................107

6.2 Appendix B – Glossary of Terms ....................................................................................................................................108

6.3 Appendix C – Account Status Tables...............................................................................................................................112

6.5 Appendix E – Common Field Format.............................................................................................................................118

6.6 Appendix F – Revision History .......................................................................................................................................120

What’s New

This section summarizes the changes to this document since its last publication. This user guide contains updated
information related to the Foreign Account Tax Compliance Act (FATCA) Online Release FY24 R1.0, August 2024
which includes the following:

•

Updated document – for SADI, Secure Access Digital Identity login

1 Introduction

1.1

Purpose of FATCA Registration

The FATCA Online Registration System is a secure, web-based system that financial institutions (FIs) and direct reporting
non-financial foreign entities (NFFEs) may use to register themselves (and FI branches, if any) online as a:
• Participating Foreign Financial Institution (PFFI)
(including a reporting FI under a Model 2
Intergovernmental Agreement (IGA)
• Direct Reporting NFFE
• Registered Deemed-Compliant FFI (RDCFFI) that
is a Local FFI
• Registered Deemed-Compliant FFI that is a NonReporting Member of a PFFI Group
• Registered Deemed-Compliant FFI that is a
Qualified Collective Investment Vehicle
• Registered Deemed-Compliant FFI that is a
Qualified Credit Card Issuer or Servicer

• Registered Deemed-Compliant FFI that is a
Restricted Fund
• Reporting Financial Institution under a Model 1
IGA
• Sponsoring Entity of Sponsored Direct Reporting
NFFEs
• Sponsoring Entity of Sponsored FFIs
• Sponsoring Entity of Sponsored FFIs and
Sponsored Direct Reporting NFFEs
• Trustee of a Trustee-Documented Trust
• U.S. Financial Institution

The FATCA Online Registration System allows certain FIs during a renewal open period to complete and submit a renewal
of their FFI agreement to remain in approved status. FIs also can use the system to complete a certification of pre-existing
accounts and periodic certifications.
Relating to its FATCA registration, an approved FI, a U.S. financial institution (USFI) acting as a Lead FI, a sponsoring entity,
and a direct reporting NFFE will be issued a global intermediary identification number (GIIN) and will be identified on the
published IRS FFI List. The IRS FFI List is updated monthly to add or remove approved entities (or their branches). For
more information, please visit the FATCA FFI List landing page. A separate GIIN will be issued to an FI to identify each
jurisdiction where the FI maintains a branch. A direct reporting NFFE will receive only one GIIN, irrespective of where it
maintains its branches.

1.1.1

Additional FATCA resources

In addition, this user guide includes appendices with additional resources, including how to get help, a glossary of terms,
account status tables and XML file preparation instructions for adding multiple sponsored entities.
FATCA regulations, notices, Frequently Asked Questions (FAQs), and other resources are available on IRS.gov’s FATCA
page.
Users can also subscribe to the FATCA newsletter for updates on the latest IRS news, guidance, regulations, and other
public information related to FATCA. For more information and to sign up for the FATCA newsletter, go to the Subscribe
to the FATCA News and Information List page.

1.1.2

Who is eligible to register?

The following entities are eligible to register (on behalf of themselves and their branches) for the specific purposes described
below, as well as to obtain a GIIN:
Table 1 – Who is eligible to register

Entity Type
An FFI, or foreign branch of an FFI or a U.S. financial institution
(USFI), treated as a reporting FI under a Model 1 IGA
An FFI, or foreign branch of an FFI or a foreign branch of a
USFI that intends to apply for status as a QI, treated as a
reporting FI under a Model 2 IGA
An FFI, or branch of an FFI, other than one covered by an IGA
(other than when registration is required under the applicable
IGA)
An entity seeking to act as a sponsoring entity
A USFI seeking to act as a lead FI for purposes of registering its
member FIs
A direct reporting NFFE
A trustee of a trustee, documented trust

Can Register To
Authorize one or more points of contact (POCs) to receive
information related to registration on the FIs behalf.
Authorize one or more POCs to receive information related to
registration on the FIs behalf.
Confirm that it will comply with the terms of an FFI agreement,
as modified by the applicable Model 2 IGA.
Enter into an FFI agreement to be treated as a PFFI.
Agree to meet the requirements to be treated as an RDCFFI.
Agree to perform the due diligence, reporting, and withholding
responsibilities on behalf of one or more sponsored entities.
Identify itself as such.
Agree to perform the due diligence and reporting obligations
required of its status as a direct reporting NFFE.
Agree to perform the due diligence and reporting obligations on
behalf of one or more trustee, documented trusts.

Direct reporting NFFEs
Direct reporting NFFEs should register by following the questions and help text in the online registration system for FIs, except
where otherwise indicated.
Within this guide, direct reporting NFFEs should follow the instructions applicable to FIs, except where otherwise
indicated.
Sponsored entities
Sponsored entities do not have access to the online registration system. A sponsored entity must be registered by its
sponsoring entity, after the sponsoring entity’s registration is approved. Each approved sponsored entity will receive a GIIN.

1.2

Registration Process Overview

Online registration follows the process illustrated below:

Figure 1 – FATCA user online registration process

NOTE: Sponsored entities do not follow this process. For information on how to add sponsored entities go to Manage
Sponsored Entities section.
1.2.1

Step 1: Create FATCA Account Online

An FI will create a FATCA account and select an FI type.
Each registered user will receive a FATCA ID to log into the FATCA account. Sponsored entities sponsored subsidiary
branches of a sponsored entity and branches of a financial institution will not have separate accounts, but will be assigned
separate GIINs, if eligible.
A financial institution or a direct reporting NFFE can be one of the following FI types:
Table 2 – Descriptions of FI types

FI Type
Single

Lead

Member

Sponsoring
Entity

Description
An FI or direct reporting NFFE that does not have any member FIs and is registering for PFFI or RDCFFI status
for itself or one or more of its branches. May include a foreign branch of a USFI registering to be treated as a
reporting FI under a Model 1 IGA or that intends to apply for status as a QI.
A USFI, FFI, or compliance FI that is authorized to carry out most aspects of its member FIs’ FATCA registrations
and that will initiate the FATCA registration process for each of its member FIs that is a PFFI, or RDCFFI. A lead
FI is not required to act as a lead FI for all member FIs within an expanded affiliated group (EAG). Thus, an (EAG)
may include more than one lead FI that will carry out FATCA registration for a group of its member FIs. A lead FI
will be provided the ability to manage the online account for its member FIs.
An FFI or direct reporting NFFE that is registering as a member FI of an (EAG) that is not acting as a lead FI and
that is registering as a PFFI, RDCFFI or direct reporting NFFE. For purposes of registration, a member FI may also
include a USFI registering a foreign branch that is treated as a reporting FI under a Model 1 IGA or that intends to
apply for status as a QI and is required to obtain a GIIN as a condition of each status. A member FI will need to
obtain its FATCA ID from its lead FI. The FATCA ID is used to identify the member FI for purposes of registration
and is not the same number as the GIIN.
An entity that will perform the due diligence, withholding, and reporting obligations of one or more sponsored FFIs
or the due diligence and reporting obligations of one or more sponsored direct reporting NFFEs.
NOTE: A trustee of a trustee-documented trust should register by selecting sponsoring entity, if it’s registering to obtain a
GIIN to use when fulfilling its obligations as a trustee of a trustee-documented trust.

1.2.2

Step 2: Complete and Submit Registration

There are three parts to the FATCA online registration. Users must complete the relevant parts of the registration based on
the FI type selected.
Table 3 – Parts of the registration

Registration Part
Part 1 – My Information
Part 2 – Expanded Affiliated Group Information
Part 4 – Submit

1.2.3

To be completed by
All users
Lead FIs
All users

Steps 3 and 4: Wait for Registration to be Processed and Receive Approval

Once the registration is submitted and the system completes processing the registration, the responsible officer (RO) will be
notified. If the registration is approved, a GIIN will be issued and can be viewed on the home page. FI branches will also be
issued a branch GIIN, if applicable.
1.2.4

Registration Steps by FI Type

A financial institution’s type determines which registration questions it must answer. For example, lead FIs will be
prompted to provide information about its member FIs. The table below summarizes the key registration steps for each FI
type.
Table 4 – Registration steps by FI type

Lead FI

Single FI
1.

2.
3.

4.
5.

Create an account.
The system will
assign a FATCA ID.
Record FATCA ID
code for future use.

Complete Part 1 of the
online registration.
Electronically sign and
submit registration in
Part 4.
Wait for registration to
be processed.
Upon approval, the FI
will receive
notification. GIINs will
be assigned to the FI.
Assigned GIINs will be
included in the
published IRS FFI list.

5.
6.

Create an account. The
system will assign a
FATCA ID. Record
FATCA ID for future
use.
Complete Part 1 and
Part 2 of the online
registration.
Electronically sign and
submit registration in
Part 4.
Give your member FIs
their FATCA login
information.
Wait for registration to
be processed.
Upon approval, the lead
FI will receive
notification. GIINs will
be assigned to the FI.
Assigned GIINs will be
included in the
published IRS FFI list.

Member FI
1.

2.
3.

4.
5.

Enter system with the
FATCA ID given to
you by your lead FI.
Record FATCA ID for
future use.
Complete Part 1 of the
online registration.
Electronically sign and
submit registration in
Part 4.
Wait for registration to
be processed.
Upon approval, the
member FI will receive
notification. GIINs will
be assigned to the FI.
Assigned GIINs will be
included in the
published IRS FFI list.

Sponsoring Entity
1.

2.
3.
4.
5.

Create an account. The system
will assign a FATCA ID.
Record FATCA ID for future
use.
Complete the relevant questions in
Part 1 of the online registration.
Electronically sign and submit
registration in Part 4.
Wait for registration to be
processed.
Upon approval, the sponsoring
entity will receive notification and
a GIIN will be assigned. The
assigned GIIN will be included in
the published IRS FFI list.

Once approved, the sponsoring entity
will follow these steps to add
sponsored entities:
6. Add sponsored entities and, if
applicable, sponsored subsidiary
branches.
7. Wait for registration to be
processed. Upon approval, GIINs
will be assigned.
8. The sponsoring entity will receive
notification when processing is

Single FI

Lead FI

Member FI

Sponsoring Entity
9.

complete.
Approved sponsored entities and, if
applicable, sponsored subsidiary
branches, will be published on the
IRS FFI list. NOTE: Sponsored
entities are added and managed by
sponsoring entity and cannot log
into the registration system.

2 Getting Started

2.1

System Requirements

Minimum Requirements:
•

The FATCA Online Registration System functionalities, for best results are designed to be accessed by the Microsoft
Edge, Google Chrome, and Mozilla Firefox browsers. Other browsers such as Microsoft Internet Explorer and Apple
Safari are not considered compatible with the application and may not render the optimum user experience or complete
functionality.

Browser Functionality
You must configure your browser to allow session cookies and cascading style sheet (CSS) capabilities in order for the
application to function properly. Session cookies exist temporarily in memory and are deleted when the web browser is closed.
Pop-up windows should be enabled in order to view the timeout warning.
Downloading/Printing
To print directly from the online registration system, use your internet browser’s print option. When printing PDF or CSV
files, PDF files can be downloaded and printed in a PDF Viewer and CSV files can be downloaded and imported into most
spreadsheet products.
When selecting certain links in the registration system, a message may display notifying the user that it will take some time
to download the selected item. Users can choose to continue or cancel the download when this message displays.
Email Notifications
The RO identified in Question 10 of the registration will receive email notifications when updates are made to the FATCA
account. To ensure notification emails are not sent to a Spam or Junk Mail folder, [email protected] should be
added to the RO’s safe senders email list.

2.2 Before You Begin
This section provides information on the common features, icons, and buttons (controls, commands) that help to navigate
the FATCA Online Registration System.
2.2.1

Navigation Menu Links, Buttons and Other Items

The following links and other common features make it easy to navigate through the online registration system:

Figure 2 – Sample FI registration
Table 5 – Navigation features

Features
Navigation bar

Progress bar

Back button
Next button (with
automatic Save)

Details
Commands listed on the top right of each page serve as basic functions throughout the online registration
system. These links are:
• My home page will take you to the home page.
• Save will save the data you have entered into the online registration system.
• Get help will take you to a list of available options for assistance.
• Logout will exit the online registration system.
Displayed at the top of the screen above each page of questions in the registration form, this bar shows which
part you are on and how you have progressed through the online registration system. Although the FATCA
Registration System navigation bar displays “Part 3”, “Part 3” is no longer available in the system.
Click to return to the previous page of the online registration system. Use the back button instead of your
browser’s back arrow.
Click the next button to:
• Continue to the next step of the registration, renewal or certification process. Use the next button
instead of your browser’s next arrow.
• Automatically save responses entered in the online registration system.
NOTE: If you receive a validation error message, correct the data and click the next button.

2.2.2

Additional Buttons and Features
Table 6 – Additional buttons and features

Features

Details

Add Another button

Delete
Login
Return to Login

2.2.3

Click to add another entry to a data table listed on the page. After you select “add another,” your entry will
display in the table. If you do not click “add another” and simply click the “next button,” the system will
validate and save the entry.
Select link to remove a record.
Click to login to an FI account.
Click to return to the FATCA login page.

Accessibility

A link is available on the user login page for users who need assistive technology to navigate through the FATCA Online
Registration System. More information on this assistive technology can be found on the Accessibility and compatibility
features for the FATCA Online Registration System page.

2.3

Information You Need to Register

FIs and direct reporting NFFEs need several key pieces of information to complete the online registration process. The
registration checklist below outlines the information needed to complete the online FATCA registration.
Table 7 – Registration checklist

Entity Type
All FIs and
Direct Reporting
NFFEs

Information you need to register
 FI Type (single FI, lead FI, member FI, or sponsoring entity)
 FIs or direct reporting NFFE’s legal name
 FIs or direct reporting NFFE’s jurisdiction of residence for tax purposes
 FIs direct reporting NFFE’s jurisdiction tax ID (optional)
 FIs classification, see Table 10: Classification Values
 FIs or direct reporting NFFE’s mailing address
 Whether the FI maintains a branch in a jurisdiction outside of its jurisdiction of tax residence, and then
whether the FI is a tax resident of the United States or maintains a U.S. branch (other than the U.S.
territories)
 If the FI is a tax resident of the United States or maintains a branch in the United States (other than the U.S.
territories), the EIN of the FI or branch
 Each jurisdiction in which the FI maintains a branch.
 Business title for the FATCA responsible officer (RO) for the FI or direct reporting NFFE, along with legal
name and contact information
 Whether the RO or authorizing individual will designate one or more points of contact (POC) and, if so, the
POCs’ contact information. A POC will be authorized to receive FATCA registration information and other
related FATCA correspondence from the IRS. NOTE: Up to five POCs are allowed

Lead FI Only

In addition to the information required above for All FIs and Direct Reporting NFFEs:
 Member FIs’ legal names, countries/jurisdictions of residence for tax purposes, and member FI Types. Once
the lead FI has established the member’s account, the member FI or its lead FI will be required to complete
the member FIs registration. NOTE: The RO for a lead FI automatically becomes a POC for each of the lead
FIs member FIs
 If the lead FI is the common parent entity of the expanded affiliated group
 If the lead FI is not the common parent entity, the legal name of the common parent entity and optionally,
the FATCA ID of common parent entity

2.4

Special Rules for Registration

Certain entities need to follow special instructions to register. The table below provides instructions on these special rules
for registration.
Table 8 – Special rules for registration

Entity/Scenario
Lead FI and Member FIs of
an (EAG)

Consolidated Compliance
Program

Reporting FI under a
Model 1 IGA

Reporting FI under a
Model 2 IGA
FFIs and direct reporting
NFFEs that are also
Sponsoring Entities
Trustees of TrusteeDocumented Trusts

Sponsored Entities

USFIs treated as Lead FIs
Branches

Instructions

In general, all FFIs, other than exempt beneficial owners or certified deemed-compliant FFIs that are
part of the same (EAG) must be registered. For purposes of registration, an (EAG) may have more
than one lead FI and may organize itself for purposes of registration into subgroups under different
lead FIs. For example, an (EAG) of 10 FFIs may decide to select two different lead FIs, lead FI 1 and
lead FI 2. Lead FI 1 can carry out FATCA registration on behalf of four of its member FIs and lead
FI 2 can carry out FATCA registration on behalf of four of its other member FIs. All 10 FFIs within
the same (EAG) will be registered, even though they are registered under two different lead FIs.
If an (EAG) has in place a consolidated compliance program, as described in Treas. Reg. §1.1471-4
(f)(2)(ii), then member FIs that elect to participate in the same consolidated compliance program
should be registered as member FIs by the lead FI that is acting as the compliance FI for the
compliance group.
FIs that are treated as reporting FIs under a Model 1 IGA (see the list of jurisdictions treated as
having in effect an IGA at FATCA Archive) should register as Reporting Financial Institution under
a Model 1 IGA. A disregarded entity in a Model 1 IGA jurisdiction must register as an entity
separate from its owner in order to be treated as a reporting FI under a Model 1 IGA, provided that
the disregarded entity is treated as a separate entity for purposes of its reporting to the applicable
Model 1 jurisdiction.
FIs that are treated as reporting FIs under a Model 2 IGA (see the list of jurisdictions treated as
having in effect an IGA at FATCA Archive) should register as Participating FFI including a
Reporting Financial Institution under a Model 2 IGA.
An FFI or direct reporting NFFE that will also act as a sponsoring entity for one or more sponsored
entities is required to submit a second registration form to act as a sponsoring entity. The sponsoring
entity will receive a separate GIIN and should only use that GIIN when it is fulfilling its obligations
as a sponsoring entity.
A trustee of a trustee-documented trust is generally required to submit a registration form to obtain a
GIIN and should only use that GIIN when fulfilling its obligations as a trustee of a trusteedocumented trust. In addition, a trustee that is an FFI may need to submit a second registration form
for use in reporting its own accounts.
A sponsored FFI and sponsored direct reporting NFFE must be registered by its sponsoring entity
through the FATCA Registration website. Separate GIINs will be issued to each approved
sponsored entity and published on the IRS FFI list. Sponsored entities cannot log into the online
registration system and will receive their GIINs from their sponsoring entity.
A USFI registering as the lead FI on behalf of its member FIs will register as a lead FI and receive a
GIIN.
In general, a branch must be registered as a branch of its owner and not as a separate entity.
However, see reporting FI under a Model 1 IGA, for a special rule for branches that are disregarded
entities in Model 1 IGA jurisdictions.

3 FATCA Online Registration System: User Login

3.1

Accessing the FATCA Online Registration System

We’ve updated the FATCA Registration System with new, secure sign-in options:
•

•

ID.me – Created and maintained by a technology provider

Users will not be able to access the FATCA Registration System without a Login.gov or ID.me profile. If you don’t
have a Login.gov or ID.me profile, you’ll need to create one to sign in.
If you have a Login.gov or ID.me profile, you will be able to use it to sign in.
Before using ID.me or Login.gov to sign in to your FATCA account for the first time, you must ensure the email address
linked to either your ID.me or Login.gov profile is the same as the responsible officer or point of contact email address on
your FATCA registration account.
To access the FATCA Registration System, each user must have their own unique login account and contact information
(particularly their email address) and must not be shared with others. Each FATCA account in the FATCA Registration
system will have one responsible officer and the option of up to five (5) contact persons. After a user’s login account is
authenticated, the user will be authorized to access one or more FATCA accounts only if:
■

a. The user is recorded as a responsible officer or contact person on the FATCA account(s); and

■
b. The user’s login account information (email address) is identical to that which is recorded for the user’s contact
information on all of their FATCA account(s).
Step 1: Before accessing the FATCA Registration system, review the System Requirements in the previous chapter for
important system guidelines and how to avoid errors.
Step 2: Use a compatible internet browser and start from the FATCA Registration system landing page. This page is
frequently updated with important news and announcements such as system outages or critical deadlines, the latest versions
of the FATCA Registration System FAQs, this FATCA Registration system user guide, and other FATCA Registration
resources. It is recommended that you bookmark only this page to access the FATCA Registration system.
Step 3: Click Login.
Step 4: Select your login option on the Sign In page or Create a New Account.
Step 5: An authorized user must have their own login account to access the FATCA Registration the system. Only one login
account is needed per authorized user even if the authorized user is associated with one or more FATCA Registration
account(s). The login account cannot be shared with other users. If you do not have an existing login account, select an
option under Create a New Account. Otherwise select an option under Sign In with an existing account.
IMPORTANT: Ensure that the primary email address recorded on your login account is identical to the email address
recorded on your FATCA Registration account(s), otherwise you will not be able to access those FATCA Registration
account(s) if there is a mismatch. Also do not specify a team or shared email address in the FATCA Registration system,
otherwise access to your FATCA Registration account(s) will be removed. Refer to the FATCA Registration
System FAQs for instructions on how to maintain your login account’s email address including how to specify your login
account’s primary email address and reset password.
Step 6: If prompted you must select one of the available multi-factor authentications (MFAs) to complete your login. Refer
to the FATCA Registration System FAQs for more information about MFAs. Continue with the remaining login pages until
14

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! Page is displayed.
Step 7: Click OK. Your login has been authenticated successfully and you may continue to the next section to access your
FATCA Registration account(s).

Accessing FATCA account(s) after login
Step 1: If you have not entered the FATCA system yet, follow the steps in Accessing the FATCA Online Registration system
to authenticate your login account to the FATCA system.
Step 2: Read and follow the instructions carefully on Confirm Your Contact Information.

■ Confirm that your email address as displayed below is the same as the RO or POC email address on the existing
Financial Institution account(s) that you want to access because any mismatch will prevent you from accessing your
Financial Institution account(s) on the next page.

■ If this is not the same email address that is recorded in RO email or POC email(s) of the Financial Institution you
want to access, log out and log in again. However, before you log in you must update the email address in your login
so that it is the same email address that is recorded in RO email or POC email(s) of the Financial Institution you
want to access. If you are a new user and accessing this application for the first time, make sure to add POC email(s)
information during registration.

■ Email address – the user must confirm that this primary email address from the user’s login account is identical to
the user’s contact information (email address) as recorded on their FATCA account(s). You must also ensure that
this email address is unique to the user and is not a shared or team email address, otherwise access to the FATCA
entity account(s) will be removed. This email address must be the same on all the user’s FATCA account(s).

Step 3: Click Next

Figure 3 – Confirm the email address you used to login

3.2

Launching the FATCA Online Registration System

The FATCA Online Registration System can be accessed from the IRS.gov FATCA Registration Landing page. Click the
“register or login” button. Always remember to click the “logout” link when finished with a session or close the browser.
15

Closing a tab when multiple tabs are open, does not immediately end your session until the system closes it due to 15 minutes
of inactivity.

3.3

Create a New Account – Single, Lead, and Sponsoring Entity

The first step in the FATCA registration process is to create an online FATCA account. Only a single, lead, or sponsoring
entity will be able to create a FATCA account. Member FIs will have their FATCA accounts created by their lead FI and will
receive their FATCA IDs from their lead FI to login as an existing user to complete their online registration. See Registration
Process Overview for definitions of the different FI types.
NOTE: Once the member account is created, if the lead wants to edit or access the member account, the lead must login
directly to the member account. That is, the lead cannot access the member account from the lead’s account.
After the single, lead, or sponsoring entity creates its account, it will be issued a FATCA ID. The FATCA ID is used to
identify the FI or direct reporting NFFE only for purposes of registration and is not the same number as the GIIN. A GIIN
is issued after the FATCA registration is submitted and approved.

Figure 4 – Create new FATCA account for single FI, lead FI, or sponsoring entity

1. Select the checkbox that states, “By checking this box, I declare that I have been authorized by the FI to create a
registration account on their behalf.” Direct reporting NFFEs should select the checkbox if they have been authorized
by the direct reporting NFFE to create a FATCA registration account on their behalf.
2. Click the “Create Account” button.

NOTE: If you have entered data in the FATCA ID field before you selected the checkbox, the FATCA IDfield will be

cleared, and the “Retrieve” button will be disabled.

3. After clicking “Create Account,” you will view the warning banner page and must click “OK” to proceed or “Cancel”
to go back.

Figure 5 – Warning Banner Page

4. Select the FI type:
•
•
•
•

Single (not a member of an expanded affiliated group)
Lead of an expanded affiliated group
Sponsoring Entity
A trustee of a trustee-documented trust should select sponsoring entity if it is registering to obtain a GIIN to use when
fulfilling its obligations as a trustee of a trustee-documented trust.
NOTE: If you select FI type, member (not lead) of an expanded affiliated group, the system displays an error message. A
member FI cannot create a new FATCA account. Members should contact their lead FI to obtain the FATCA ID.

Figure 6 – Create New Account – Lead/single/sponsoring entity account confirmation (FATCA ID)

5. Click “next” to continue and FATCA ID will be generated.
.

Figure 7 – Create new account – Record FATCA ID for future use

6. The lead/single/sponsoring entity account confirmation screen displays your FATCA ID account number.
IMPORTANT: Remember to record your FATCA ID future use.

3.4

Existing User Login – Single, Lead, Member, or Sponsoring Entity

After the FATCA account is created, it can be accessed through the financial institution account user login page. Single,
lead, member, and sponsoring entities will all be able to login here. This screen allows users with an existing FATCA ID to
log on to the system. Enter your system generated FATCA ID or member FI FATCA ID
Each member has a unique member FATCA ID with an alphanumeric sequence as illustrated below. Members should contact
their lead for more information.

IMPORTANT:
•

FATCA IDs are not case sensitive and can be entered in lowercase and/or uppercase letters. However, the system
displays FATCA IDs as uppercase letters only.

•

FATCA IDs DO NOT contain the letter “O”. If your FATCA ID has a character that looks like the letter “O”, enter
the number zero (0).

Figure 8 – Sample FATCA ID

1. Enter your FATCA ID
2. Click “Retrieve.” If the login is unsuccessful, re-enter your FATCA ID.
3. You will view the warning banner page and must click “OK” to proceed or “Cancel” to go back.
Multiple Login / Timeout Error
Only one user at a time can access the FATCA account for a specific FATCA ID. If another user attempts to login to a FATCA
account already in use, an error message will display.

3.5 First Time Login (Member FIs, transfers, change FI types)
A member FI will receive their FATCA ID their lead FI. For more information on FATCA IDs, go to Chapter 3.4 – Existing
User Login – Single FI, Lead FI, Member FI, or Sponsoring Entity.

Figure 9 – Financial Institution Account User Login Screen

1. On the financial institution account user login page, enter your FATCA ID.
2. Click “Retrieve.” If the login is unsuccessful, re-enter your FATCA ID. The system automatically locks the FATCA
19

account after three unsuccessful login attempts.

3.6

Recover Login Information – Forgot FATCA ID

Figure 10 –Do not know FATCA ID

1. The system automatically locks the FATCA account after three unsuccessful login attempts.
2. From the Login screen: If you have forgotten the FATCA ID, select I do not know my FATCA ID and follow the
instructions.
NOTE: See Appendix A– Get Help/Technical Support for additional help resources.

4 Registration

FATCA online registration contains three parts and 13 questions. Although the FATCA Registration System navigation bar
displays “Part 3”, Part 3 is no longer a part of the system.
The following chapter describes how to answer the questions within each part of the registration.
For each registration question, this user guide provides up to two informational sections which help users to answer the
question. The two sections are:
•
•

Instructions – available for all questions to help the user to answer the question and navigate the registration
system.
Additional Guidance (if applicable) – available for questions where additional detail is necessary to help the user
to answer the question.

Be sure to read all text provided before answering the question. Direct reporting NFFEs should follow the instructions
applicable to FIs, except where otherwise indicated.

4.1

Registration Part 1

Before you begin, see Chapter 2.3 Information You Need to Register for the information you need to complete the
registration.
After logging into the system, the registration process will begin with Part 1. Part 1 consists of 11 questions that request
identifying information about the FI or direct reporting NFFE and must be completed by all FI types. A lead FI can complete
Part 1 for its member FI(s), but the member will typically complete Part 1 for itself. The following section provides step-bystep guidance for answering the questions in Part 1. See Appendix E for Registration field format.
1. Access Part 1 of the online registration:
•

•

First-time login: After you have created an account and the system displays the FATCA FIsingle/lead/sponsoring entity account confirmation page (as shown in Chapter 3.2 Launching the FATCA
Registration System), click the “next” button.
Existing users: On your home page (as shown in Chapter 5 Home Page and Account Options), under Available
Account Options, select the registration edit link available to you. The link available is based on your FI type
and status.

NOTE: If a user does not log out of the system using the “logout” link, the system does not log the user out immediately.
This can occur if the user closes the browser or gets an error message that forces them out of the system. If the user tries to
log back in immediately, a default error message will display indicating that the FATCA account is locked because it is being
edited by another user. The system times out after 15 minutes of inactivity, so after 15 minutes, the original session that was
exited will time out and the user will be able to log in again.

Figure 11 – Registration – Instructions for FATCA registration

2. Click “next” to continue to the registration.
4.1.1

Questions 1-2 – FI Type and Legal Name

Figure 12 – Registration – My information (Part 1) – Questions 1 and 2

Question 1: Financial Institution Type:
Instructions:

The system displays the FI type selected when the FATCA account was created.

Question 2: Legal Name of the Financial Institution:
Instructions:
The legal name is the name the FI uses in official incorporation or organization documents, or the name otherwise recognized
by the residence jurisdiction government as the FIs official name. Typically, the legal name is the name used by the FI in legal
documents.
4.1.2

Questions 3-4 – FI Jurisdiction of Residence, Tax ID, and Classification in Jurisdiction of Tax Residence

Figure 13 – Registration – My information (Part 1) – Questions 3-4

Question 3A: What is the Financial Institution’s country/jurisdiction of residence for tax purposes?
Instructions:
The country/jurisdiction of residence generally is the jurisdiction in which the FI is treated as a resident for income tax
purposes (for example, the place of incorporation or place of principal management and control).
1. Select the country/jurisdiction from the drop-down list. See the box below for more information on which option to select.
Table 9 – Financial Institution’s country/jurisdiction of residence

If an Entity Is
A resident in a U.S.
territory or minor
outlying island
A dual resident

A partnership or other
flow-through entity
In a jurisdiction with an
agreed-in-substance
IGA

Then Select
The United States (even if the FI is a dual resident)

One of the countries where it is a tax resident in this question. Identify the second country/jurisdiction
of tax residence in Question 8 (if the second jurisdiction is the United States) or Question 9 (if the
second tax residence jurisdiction is a country other than the United States).
The jurisdiction under the laws of which the entity is organized or established or, if not organized or
established under the laws of any jurisdiction, the jurisdiction where it maintains its principal office
A jurisdiction consistent with its treatment under the relevant Model IGA. See FATCA Archive to
view the list of jurisdictions treated as having an IGA in substance. (NOTE: If a jurisdiction is
removed from this list, FFIs registered under the removed IGA will have to update their status on the
FATCA registration application accordingly. See IRS Announcement 2014-38, 2014-51 I.R.B. 951,
for more information about agreed-in-substance IGAs)

For a list of available countries in the drop-down lists, go to the FATCA Online Registration System: Country/Jurisdiction
Listing page.
NOTE: U.S Territories (American Samoa, Guam, Northern Marianas Islands, Puerto Rico, and Virgin Islands) and U.S. Minor
Outlying Islands are not available in the drop-down list for this question.
23

Question 3B: What is the Financial Institution's country/jurisdiction tax ID?
Instructions:
1. Enter the financial institutions or direct reporting NFFE’s tax ID in the country/jurisdiction identified in Question 3A. Some
countries/jurisdictions may use a tax identification number (TIN) to identify taxpayers. If the FI is in a country/jurisdiction
that uses TINs and the FI has a TIN, enter its TIN. If the FI doesn’t have a country/jurisdiction tax ID or a TIN, leave this
field blank.
Question 4: Select the Financial Institution’s FATCA classification in its country/jurisdiction of tax residence (as
shown in Question 3).
Instructions:
1. Select the box below for more information on which options are available for each FI Type.
Table 10 -- Classification Values

Classification Values

Single

FI Type
Lead
Member

Sponsoring
Entity

Direct Reporting NFFE

Participating FFI, including a Reporting Financial Institution under a Model 2
IGA
Registered Deemed-Compliant FFI that is a Local FFI

Registered Deemed-Compliant FFI that is a Non-Reporting Member of a PFFI
Group
Registered Deemed-Compliant FFI that is a Qualified Collective Investment
Vehicle
Registered Deemed-Compliant FFI that is a Qualified Credit Card Issuer or
Servicer
Registered Deemed-Compliant FFI that is a Restricted Fund

Reporting Financial Institution under a Model 1 IGA

Sponsoring Entity of Sponsored Direct Reporting NFFEs

Sponsoring Entity of Sponsored FFIs

Sponsoring Entity of Sponsored FFIs and Sponsored Direct Reporting NFFEs

Trustee of a Trustee-Documented Trust

U.S. Financial Institution

Additional Guidance:
FIs with branches in multiple jurisdictions. An FI (other than a sponsoring entity, USFI, or foreign branch of a USFI)
that maintains branch operations in multiple jurisdictions should answer this question by treating the operations within its
country of tax residence as if it were a branch (home office) and then classify whether such home office is participating or
registered deemed compliant. In Question 9 of the registration, the FI should identify the jurisdictions (other than the United
States) where it maintains branches outside of its jurisdiction of tax residence, other than jurisdictions where the FI maintains
related branches. If the FI maintains branches in the United States, the FI should provide this information for Question 8.
4.1.3

Question 5 – FI Mailing Address

Figure 14 – Registration – My information (Part 1) – Question 5

Question 5: Mailing Address of Financial Institution:
Instructions:
The address provided will be used to send all mail correspondence related to the FATCA registration, FATCA account, and
any other related matters.
1. Select the country/jurisdiction from the drop-down list. If the mailing address is in a U.S. Territory, select the United
States. If the user selects United States, a U.S.-specific page will display. For a list of available countries in the drop-down
lists, go to the FATCA Online Registration System: Country/Jurisdiction Listing page. NOTE: U.S Territories
(American Samoa, Guam, Northern Marianas Islands, Puerto Rico, and Virgin Islands) are not available in the drop-down
list for this question.
An FI should only select “Other” as the country/jurisdiction if the country is not available in the drop-down list.
Selecting "Other" as the country/jurisdiction may impact the FI registration status.
2. Enter the mailing street address. If necessary, enter the second line of the street address.
3. Enter the city of the mailing address.
4. For countries/jurisdictions other than the United States, enter the state, province, or region of the mailing address. If the
country/jurisdiction does not have a state, province, or region, enter “None.” For the United States, select the State/U.S.
Territory from the State/U.S. Territory drop-down list.
25

5. For countries/jurisdictions other than the United States, enter the ZIP or postal code of the mailing address. For the United
States, enter the ZIP code of the mailing address.
4.1.4

Question 6 – FI QI/WP/WT

Figure 15 – Registration – My information (Part 1) – Question 6

Question 6: Indicate whether the Financial Institution has in effect a withholding agreement with the IRS to be
treated as a Qualified Intermediary (QI), Withholding Foreign Partnership (WP), or Withholding Foreign Trust
(WT).
Instructions:
1. Select the radio button for one of the four options. See the box below for more information on which option to select.

Table 11 -- Financial Institution Withholding Agreement

If an Entity Is
a party to a Qualified Intermediary (QI) agreement with the IRS
a party to a Withholding Foreign Partnership (WP) agreement with the IRS
a party to a Withholding Foreign Trust (WT) agreement with the IRS
not a party to a Qualified Intermediary (QI), Withholding Foreign Partnership (WP), or
a Withholding Foreign Trust (WT) agreement with the IRS

Then Select
Qualified Intermediary (QI)
Withholding Foreign Partnership (WP)
Withholding Foreign Trust (WT)
Not Applicable

NOTE: If you have selected the option for QI, WP, or WT, then continue to step 2 (below). Otherwise, if you have
selected Not Applicable, you have completed this question and can move on to question 7.
2. Enter the EIN issued to the FI for use in identifying itself when acting in its capacity as a QI, WP, or WT. (i.e., QIEIN, WP-EIN, or WT-EIN).
NOTE: Do not enter taxpayer ID in this section unless you are a QI, WP or WT. Entering a taxpayer ID other than a
QI, WP or WT EIN may impact the FI registration status.
3. Below the EIN field, select Yes or No:
•

Select Yes if the entity intends to maintain its status as a QI, WP, or WT.
26

Select No, if the entity does not intend to maintain its status as a QI, WP, or WT.

Additional Guidance:
Entities should register for a chapter 4 status in the FATCA Online Registration system prior to applying for status as a QI, WP,
or WT. Once the entity receives its QI-EIN, WP-EIN, or WT-EIN, it should edit this question to reflect its new status as a QI,
WP, or WT and add its EIN to its registration.
4.1.5

Question 7 – Branches Maintained Outside of Country/Jurisdiction of Tax Residence

Figure 16 – Registration – My information (Part 1) – Question 7

Question 7: Does the Financial Institution maintain a branch in a jurisdiction outside of its country/jurisdiction of
tax residence?
Instructions:
A branch is a unit, business, or office of an FI that is treated as a branch under the regulatory regime of a country/jurisdiction
or is otherwise regulated under the laws of such country/jurisdiction as separate from other offices, units, or branches of the
FI. FIs should treat all offices or business units within any one jurisdiction as a single branch.
1. Select Yes or No:
•

Select Yes, if the FI maintains a branch outside its country/jurisdiction of tax residence.

•

Select No, if the FI does not maintain a branch outside its country/jurisdiction of tax residence. The FI will not
answer Questions 8 and 9.

•

A sponsoring entity, direct reporting NFFE, or trustee of a trustee-documented trust, should select No.

4.1.6

Question 8 – FI U.S. Tax Residency and EIN

Figure 17 – Registration – My information (Part 1) – Question 8

Question 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)?
Instructions:
1. Select Yes or No:
•

Select Yes, if the FI is either a U.S. resident or maintains a branch within the U.S.

•

Select No, if the FI does not maintain a branch within the U.S. and is not a tax resident of the U.S.

2. If Yes, enter the EIN for the FI or U.S. branch.
4.1.7

Questions 9– Branches Outside of the U.S.

Figure 18 – Registration – My information (Part 1) – Questions 9

Question 9: List each jurisdiction (other than the United States) in which the Financial Institution maintains a
branch. If none click “next” to go to Question 10
28

Instructions:
Identify each jurisdiction where the FI maintains a branch outside of the U.S., including if the FI maintains a branch in a U.S.
Territory, other than jurisdictions where it maintains related branches. For a definition of a branch and a U.S. Territory, go
to Glossary of Terms.
Beginning with the first branch, select the country/jurisdiction in which the branch is located from the drop-down list. For a list
of available countries in the drop-down lists, go to the FATCA Online Registration System: Country/Jurisdiction Listing
page.
NOTE: United States is not available in the drop-down list for this question.
Additional Guidance:
When a disregarded entity is required to register on its own behalf, its owner should not report the disregarded entity as a
branch in Question 9.
4.1.8

Question 10 – FI Responsible Officer (RO) Information

Figure 19 – Registration – My information (Part 1) – Question 10

Question 10: Provide information about the Responsible Officer for the Financial Institution.
Instructions:
For purposes of Question 10, RO means the person authorized under applicable local law to establish the statuses of the
home office and branches as indicated in the registration. To have the authority to "establish the statuses" for purposes of
Question 10, an RO must have the authority to act on behalf of the FI to represent the FATCA status(es) of the FI or to the
IRS as part of the registration process. The RO for purposes of this question must also have the authority under local law to
designate additional POCs.
29

The individual identified as the RO in Question 10 will be a Point of Contact (POC) for the FI or direct reporting NFFE and
will be the only individual who will receive emails from the IRS related to its FATCA account.
The address provided should be the business address of the RO. The business address is defined as the address where the RO
maintains his or her principal office.
Lead FIs: The lead FIs RO will automatically be treated as a POC for the FI and any member FIs. As a result, the RO for a
lead FI may receive correspondence related to its member FIs FATCA information. However, the lead FIs RO will not appear
as a POC on the member FIs registration.
1. Enter the business title of the RO.
2. Enter the legal last (surname), first, and middle name of the RO.
NOTE: The RO first and last name must include full name: first name (not initials) and last name (surname). You may
use initials for middle name.
3. Select the Country/Jurisdiction of the business address of the RO from the drop-down list. If the business address is in
a U.S. Territory, select the United States. For a list of available countries in the drop-down lists, go to the FATCA
Online Registration System: Country/Jurisdiction Listing page. NOTE: This question does not list the U.S Territories.
An FI should only select “Other” as the country/jurisdiction if the country is not available in the drop-down list.
Selecting "Other" as the country/jurisdiction may impact the FI registration status.
4. Enter the business address of the RO. If necessary, enter the second line of the business address.
5. Enter the city of the business address.
6. For countries/jurisdictions other than the United States, enter the state, province, or region of the business address. If the
country/jurisdiction does not have a state, province, or region, enter “None.” For the United States, select the State/U.S.
Territory from the State/U.S. Territory drop-down list.
7. For countries/jurisdictions other than the United States, enter the ZIP or postal code of the business address. For the
United States, enter the ZIP code.
8. Enter the business telephone number.
9. Enter the business fax number.
10. Enter the business email address of the RO, notifications will be sent to this is the email address. See valid email address
format in Appendix E.
Additional Guidance:
The type of individual who may serve as a RO depends on the entity’s FATCA classification. See the box below for more
information. For definitions of the FATCA classifications listed in the box, go to the Glossary of Terms.
Table 12 -- Responsible Officer

FATCA
Classification
PFFI

PFFI that elects to be
part of a consolidated

Individual who may serve as responsible officer
an officer of the FFI (or an officer of any member FI that is a PFFI, reporting FI under a Model 1 IGA, or
reporting FI under a Model 2 IGA) with authority to fulfill the duties of a responsible officer described in a
FFI Agreement.
an officer of the compliance FI with authority to fulfill the duties of a responsible officer described in the
FFI Agreement on behalf of each FFI in the compliance group (regardless of whether the FFI is treated as a

FATCA
Classification
compliance program
RDCFFI
(other than a
RDCFFI that is a
Reporting FI under a
Model 1 IGA)
Reporting FI under a
Model 1 IGA

USFI that is
registering as a lead
FI
Direct reporting
NFFE
Sponsoring entity

4.1.9

Individual who may serve as responsible officer
reporting FI under a Model 1 IGA or reporting FI under a Model 2 IGA).
an officer of the FI (or an officer of any member FFI that is a PFFI, reporting FI under a Model 1 IGA, or
reporting FI under a Model 2 IGA) with authority to ensure that the FFI meets the applicable requirements
to be treated as a RDCFFI.

any individual specified under local law to register and obtain a GIIN on behalf of the FFI. If, however, the
reporting FI under a Model 1 IGA operates any branches outside of a Model 1 IGA jurisdiction, then the
RO identified must be an individual who can satisfy the requirements under the laws of the Model 1 IGA
jurisdiction and the requirements relevant to the registration type selected for each of its non- Model 1 IGA
branches.
any officer of the FI (or an officer of any member FI) with authority to register its member FIs and to
manage the online FATCA accounts for such members.
the individual who will be responsible for ensuring that the direct reporting NFFE meets its reporting
obligations as a direct reporting NFFE and will act as a point of contact with the IRS in connection with its
status as a direct reporting NFFE.
the individual who will be responsible for ensuring that the sponsored entity meets its obligations as a
sponsoring entity and who will act as a point of contact with the IRS in connection with its obligations as a
sponsoring entity.

Question 11A – Responsible Officer (RO) Designation of POCs

Figure 20 – Registration – My information (Part 1) – Question 11A

Question 11A: 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 FI of all or part of an Expanded Affiliated Group
will be a POC for each Member FI of that group. Does the RO or an Authorized Individual wish to designate one or
more additional POCs for the Financial Institution?
Instructions:
A POC is an individual authorized to receive FATCA-related information from the IRS regarding the FI or direct reporting
NFFE and to take other FATCA-related actions on behalf of the FI or direct reporting NFFE upon the request by the IRS.
1. Select Yes or No:
•

Select Yes, and complete Question 11B if the FI wants to appoint one or more POCs, other than the RO identified
in Question 10.
31

•

Select No, if the FI wants the IRS to send correspondence only to the individual RO identified in Question 10.
The FI will not have to answer Question 11B.

NOTE: If you answer Yes to this question, you will need to complete Question 11B. If after completing Question 11B, you
change your answer for Question 11A from Yes to No, the information you entered for Question 11B will be deleted and
will need to be reentered.
4.1.10

Question 11B – POC(s) Information

Figure 21 – Registration – My information (Part 1) – Question 11B

Question 11B: POC Information
Instructions:
This question must be completed by the financial institution’s RO or an Authorizing Individual. Upon entering the POC
information below, checking the box that follows, and submitting this registration form, the RO or Authorizing Individual
is providing the IRS with written authorization to release FATCA information to the POC. This authorization specifically
includes authorization for the POC to complete: FATCA Registration, to take other FATCA-related actions, and to obtain
access to the financial institution's tax information.
For purposes of Question 11B, the term RO means an individual who is authorized under local law to consent on behalf of
the FI (an “authorizing individual”) to the disclosure of FATCA-related tax information to third parties. This individual may
be the same as the individual identified as the RO in Question 10.
You may add up to five POCs. Beginning with the first POC:
1. Enter the business title of the POC.
32

2. Enter the legal last, first, and middle name of the POC.
NOTE: The POC first and last name must include full name: first name (not initials) and last name (surname). You
may use initials for middle name.
3. Select the Country/Jurisdiction of the business address from the drop-down menu. If the business address is in a U.S.
Territory, select the United States. For a list of available countries in the drop-down lists, go to the FATCA Online
Registration System: Country/Jurisdiction Listing page.
NOTE: U.S Territories (American Samoa, Guam, Northern Marianas Islands, Puerto Rico, and Virgin Islands) are not
available in the drop-down list for this question.
An FI should only select “Other” as the country/jurisdiction if the country is not available in the drop-down list.
Selecting "Other" as the country/jurisdiction may impact the FI registration status.
4. Enter the business address. If necessary, enter the second line of the business address.
5. Enter the city of the business address.
6. For countries/jurisdictions other than the United States, enter the state, province, or region of the business address. If the
country/jurisdiction does not have a state, province, or region, enter “None.” For the United States, select the State/U.S.
Territory from the State/U.S. Territory drop-down list.
7. For countries/jurisdictions other than the United States, enter the ZIP or postal code of the business address. For the
United States, enter the ZIP code of the business address.
8. Enter the business telephone number of the POC.
9. Enter the business fax number of the POC.
10. Enter the business email address of the POC. See valid email address format in Appendix E.
11. Click on the “add another” button to add the POC. To add another POC, click the “add another” button and repeat Step 1,
until all POCs are added. As POCs are added, the POC information will display in the table below the “add another”
button. The table is sorted by the legal last name of the POC.
12. To delete a POC, select the delete link next to the corresponding entry in the table.
13. To download a complete POC list in PDF or CSV format, select one of the following links:
• Download complete POC list (PDF).
• Download complete POC list (CSV).
14. Follow your Internet browser’s prompts for saving files to your computer. The downloaded POC list will include the RO
identified in Question 10 as well as the POC(s) identified in Question 11B.
NOTE: If after completing Question 11B, you change your answer for Question 11A from Yes to No, all the POC
information you entered in Question 11B will be deleted and will need to be reentered.
Additional Guidance:
If a Third-party adviser that is an entity is retained to help the FI complete its FATCA registration process, the name of the
third-party individual adviser that will help complete the FATCA registration process should be entered as a POC in
Question 11B, and the Business Title field for that individual POC should be completed by inserting the name of the entity
and the POC’s affiliation with the entity.

4.1.11 POC Authorization

Figure 22 – Registration – My information (Part 1) – POC authorization

Instructions:
1. Select the checkbox and enter the authorizing individual’s name in the field next to the checkbox to complete the
authorization of the POC(s) listed in Question 11B. Once the authorization is granted, it is effective until revoked
by either the POC or an authorizing individual.

4.1.12

Edit/Review Registration Part 1

Figure 23 – Registration – My information (Part 1) – Edit/review registration part 1

Instructions:
1. Review the information entered for Part 1.
2. To edit, select the edit/review part 1 link to return to the registration. You must page through the registration to
review and/or edit any Part 1 responses.
3. If no edits are needed, click “next” to continue.
Registration Part 1 is now completed. The system will direct you to the next applicable part of the registration:
• Lead FIs: The system will take you to Registration Part 2 (Question 12).
• Single FIs, member FIs, and sponsoring entities: The system will take you to registration Part 4.

4.2 Registration Part 2
Part 2 of the registration consists of two questions and is only available if the FI is registering as a lead FI. In Part 2, the
lead FI will create an online FATCA account for its member FIs.

4.2.1

Question 12 – Member Information

Figure 24 – Registration – Expanded affiliated group information (Part 2) – Question 12

Question 12: Provide the Legal Name of the Member FI, its Country/ Jurisdiction of Residence for tax purposes, and
its Member Type.
Instructions:
The information in this question is required to establish the member FIs’ accounts and for the online registration system to
generate the member FI FATCA IDs. The lead FI must distribute the FATCA IDsto its member FIs to be used in the member
FIs’ registration process.
1. Beginning with the first member, enter the legal name of the member FI.

2. Select the Country/Jurisdiction of the member FI from the drop-down list. If the member is in a U.S. Territory or a
Minor Outlying Island, select the United States. For a list of available countries in the drop-down list, go to the FATCA
Online Registration System: Country/Jurisdiction Listing page.
3. Select the appropriate option for the member FIs classification in its country/jurisdiction of residence from the member
type drop-down list. The member type is the member FIs FATCA classification. The options are:
• Direct Reporting NFFE
• Participating FFI, including a Reporting Financial Institution under a Model 2 IGA
• Registered Deemed-Compliant FFI that is a Local FFI
• Registered Deemed-Compliant FFI that is a Non-Reporting Member of a PFFI Group
• Registered Deemed-Compliant FFI that is a Qualified Collective Investment Vehicle
• Registered Deemed-Compliant FFI that is a Qualified Credit Card Issuer or Servicer
• Registered Deemed-Compliant FFI that is a Restricted Fund
• Reporting Financial Institution under a Model 1 IGA
• U.S. Financial Institution
4. Click on the “add another” button to add the member. If the FI has additional members, repeat steps 1-4 for each member
until all members are added. As members are added, the member’s name and information will display in the table below
the “add another” button. The table is sorted by the member’s FATCA ID.
5. To download a list of member FIs in PDF or CSV format, select one of the following links:
• Download complete member list (PDF).
• Download complete member list (CSV).

Follow your internet browser’s prompts for saving files to your computer.

NOTE: These links will not be available on the page if the lead FI does not have any member FIs.

Additional Guidance:
Definition of country/jurisdiction:
The country/jurisdiction of residence generally is the jurisdiction in which the member FI is treated as a resident for income
tax purposes (for example, the place of incorporation or place of principal management and control). If the member FI is a
dual resident, identify one of the countries where it is a tax resident in this question. The second country/jurisdiction of tax
residence should be identified as a branch jurisdiction in the member FIs online FATCA account. For a member FI that is a
partnership or other flow-through entity, the member FIs country/jurisdiction of residence means the jurisdiction under the
laws of which the entity is organized or established or, if not organized or established under the laws of any jurisdiction, the
jurisdiction where it maintains its principal office.
Lead FIs:
Lead FIs will identify each member FI for which it is acting as a lead FI and that is treated as a PFFI, including a Reporting
Financial Institution under a Model 2 IGA, Reporting Financial Institution under a Model 1 IGA, Registered DeemedComplaint FFI that is a Local FFI, Registered Deemed-Compliant FFI that is a Non-Reporting Member of a PFFI Group,
Registered Deemed-Compliant FFI that is a Qualified Collective Investment Vehicle, Registered Deemed-Compliant FFI
that is a Qualified Credit Card Issuer or Servicer, Registered Deemed-Compliant FFI that is a Restricted Fund, or direct
reporting NFFE. A member FI may include a USFI that is registering to obtain a GIIN for a foreign branch that intends to
apply for status as a QI.
A lead FI will be required to provide identifying information about its member FIs, other than exempt beneficial owners or
certified deemed-compliant FFIs.
37

4.2.2

Questions 13A-B – Common Parent Entity of the Expanded Affiliated Group

Figure 25 – Registration – Expanded affiliated group information (Part 2) – Question 13A

Question 13A: Is the Financial Institution the Common Parent Entity of the Expanded Affiliated Group?
Instructions:
1. Select Yes or No:
•

Select Yes, if the FI is the common parent entity of the expanded affiliated group. The FI will not answer
Question 13B.

•

Select No, if the FI is not the common parent entity of the expanded affiliated group.

Additional Guidance:

Generally, only a corporation shall be treated as the common parent entity of an expanded affiliated group, unless the
taxpayer elects to follow the approach described in Treas. Reg. §1.1471-5(i)(10).

Figure 26 – Registration – Expanded affiliated group information (Part 2) – Question 13B

Question 13B: Enter the Legal Name of the Expanded Affiliated Group’s Common Parent Entity. Also enter the
FATCA ID (if known).
Instructions:
38

The legal name is the name of the common parent entity used in official incorporation or organization documents, or the
name otherwise recognized by the residence jurisdiction government as the common parent entity’s official name. Typically,
the legal name is the name used by the common parent entity in legal documents.
1. Enter the legal name of the (EAGs) common parent entity.
2. Enter the (EAGs) common parent entity’s FATCA ID. If you do not know the (EAGs) common parent entity’s FATCA
ID, leave this field blank.

4.2.3

Edit/Review Registration Part 2

Figure 27 – Registration – Member information (Part 2) – Edit/review

1. Review the information entered for Part 2.
2. To edit, select the edit/review part 2 link to return to the registration. You must page through the registration to review
and/or edit any Part 2 responses.
3. If no edits are needed, click “next” to continue.

Registration Part 2 is now complete. The online registration system will direct you to the next applicable part of the
registration:

4.3 Registration Part 3
Part 3 is no longer a part of the FATCA Online Registration System. FIs that are QI/WP/WTs will renew their QI, WP,
or WT agreement in the QI/WP/WT system.

4.4

Registration Part 4 – Electronic Submission

Part 4 should be completed by all FIs and direct reporting NFFEs. In Part 4, users will submit their registration for processing
by the IRS.
A user must certify that the information in the FATCA registration is accurate and complete and that the individual signing
the registration is authorized to agree that the FI or direct reporting NFFE intends to comply with its FATCA obligations.
NOTE: Part 4 signature must be a natural person’s name, first and last (no initials, not FI name). Only one name is permitted.
A reporting FI under a Model 1 or Model 2 IGA operating one or more branches not in an IGA jurisdiction is also agreeing
to the terms of an FFI Agreement for any such branch.

Figure 28 – Registration – Submit registration (Part 4) – Signing/submission

Instructions:
1. The individual signing the registration on behalf of the FI should select the checkbox and input name. The name must
be a natural person’s name (last name and first name).
2. Click the “submit” button.

Figure 29 – Registration Part 4 – Submit registration (Part 4) – Submission confirmation/next steps

Additional Guidance:
For purposes of Part 4, the term RO means the individual with authority under local law to submit the information provided
on behalf of the FI. In the case of FIs or FI branches not governed by a Model 1 IGA, this individual must also have authority
under local law to certify that the FI meets the requirements applicable to the FI status or statuses identified in the registration.
The individual must be able to certify, to the best of his or her knowledge that the information provided in the FIs or direct
reporting NFFE’s registration is accurate and complete.
In the case of an FI, the individual must be able to certify that the FI meets the requirements applicable to the status(es)
identified in the FIs registration. However, a reporting FI under a Model 1 IGA that has branches (as identified in Part 1,
Question 9) that are located outside of a Model 1 IGA jurisdiction will also agree to the terms applicable to the statuses of such
branches.
In the case of direct reporting NFFE, the individual must be able to certify that the direct reporting NFFE meets the
requirements of a direct reporting NFFE under Treas. Reg. §1.1472-1(c)(3).
An RO (as defined for purposes of Part 4) can delegate authorization to complete Part 4 by signing a Form 2848, Power of
Attorney Form and Declaration of Representative, or other similar form or document (including an applicable form or
document under local law giving the agent the authorization to provide the information required for the FATCA Registration).
By signing the registration form, the individual certifies that, to the best of his or her knowledge, the information submitted
above is accurate and complete and that the individual is authorized to agree that the FI or direct reporting NFFE intends to
comply with its FATCA obligations. The RO identified in Part 4 need not be the same individual identified as the RO in
Question 10 or Question 11B.
A reporting FI under a Model 1 or Model 2 IGA operating one or more branches not in an IGA jurisdiction is also agreeing
to the terms of an FFI Agreement for any such branch.

5 Home Page and Account Options

After creating an account, the home page provides a central location for accessing account summary information and making
changes to the account. The home page includes four sections: Account Information, Available Account Options, Message
Board, and Your Information. Information displayed will vary based on registration status and FI type.

Figure 30 – Home page sections

5.1

Account Information

It will include responsible officer name, points of contact (POC) names, legal name of FI, FI type, FATCA ID,
GIIN, account status, and effective date.
The current registration status will always be displayed on the home page. For more information on the possible Account
Statuses, see Appendix C – Account Status Tables.

If the FI is in the process of transferring to an expanded affiliated group, transfer information (transfer pending to, transfer
stage, and transfer stage date) will also display.
Global Intermediary Identification Number (GIIN):
If the FI is in approved status, a GIIN will be displayed. An FI will use the GIIN to identify itself to withholding agents for
purposes of chapter 4 of the FATCA regulations and to identify itself as the reporting institution for information reporting
purposes under FATCA. For more information on the composition of the global intermediary identification number, see the
FATCA Online Registration System and FFI List GIIN Composition Information page on IRS.gov.
When an Approved FI updates the country/jurisdiction of residence for tax purposes in Registration, the system will update the
GIIN when the registration is reprocessed (typically within a few days) and can be viewed on the home page. The updated
country/jurisdiction and GIIN will not display on the FFI list until the next publication of the list.
If you are registered as a single, lead or member type FI and are also a sponsoring entity, each FI type account has a unique
and separate GIIN.
Effective Date If the FI is in approved status, an effective date will be displayed. In general, the term “Effective Date of the FI agreement”
means the date on which the IRS issues an initial GIIN to the FI.
If the FI changes its FI type or transfers to an (EAG), the effective date remains the same date on which the IRS issued the
initial GIIN to the FI.
For FIs that received a GIIN on or before June 30, 2014, the effective date of the FI agreement is June 30, 2014.

5.2

Renewal of FFI Agreement

Certain FIs and their branches must periodically renew their FFI agreement by verifying and updating their
information. The IRS will notify all approved FIs via email and message board when a required renewal period begins. The
IRS will also send a reminder message prior to the due date.
FIs notified of the potential need to renew their agreement should login to the FATCA Online Registration System and view
the “Renewal of FFI Agreement” page by selecting the Renew FFI Agreement link under Available Account Options on
the home page. After viewing the page, FIs must determine if they need to renew their agreement and then must submit their
determination. FIs renewing their agreement will maintain the same FATCA ID and GIIN. Lead FIs cannot renew on behalf
of a member FI.

Figure 31 – Renewal of FFI agreement process

The system’s home page, during the renewal open period, will have a Renew FFI Agreement link for FIs in approved
status. All FIs should follow steps 1 through 4 below to determine if they must renew their agreement. FIs required to renew
should complete steps 5 through 7. They should also verify and update responses to all registration answers provided during
the most recent registration.
FIs required to renew their agreement and fail to renew, will have their registration flagged as overdue. If an FIs renewal
remains overdue, the FI’s registration may be taken out of approved status. In that case, the FI will not appear on the
published IRS FFI List. The IRS FFI List is updated monthly to add or remove approved FIs (or their branches) or direct
reporting NFFEs. For more information, please visit the FATCA FFI List landing page.
NOTE: Please check the FAQ page for additional information regarding renewal status and general renewal information.
After the renewal period ends, the FFI agreement renewal information will remain on the home page, but the link for renewal
of agreement will no longer display. When a new renewal agreement cycle begins, the system will set a new renewal
effective date, the renewal link will display, and your renewal status will become due. If an entity moves out of approved
account status, the FFI agreement renewal information will no longer display.
Table 13 – Self-determination for renewal of FFI agreement

FATCA Classification
Direct Reporting NFFE
Participating FFI, including a Reporting Financial Institution under a Model 2 IGA
Registered Deemed-Compliant FFI that is a Local FFI
Registered Deemed-Compliant FFI that is a Non-Reporting Member of a PFFI Group
Registered Deemed-Compliant FFI that is a Qualified Collective Investment Vehicle
Registered Deemed-Compliant FFI that is a Qualified Credit Card Issuer or Servicer
Registered Deemed-Compliant FFI that is a Restricted Fund

Reporting Financial Institution under a Model 1 IGA

Sponsoring Entity of Sponsored Direct Reporting NFFEs
Sponsoring Entity of Sponsored FFIs
Sponsoring Entity of Sponsored FFIs and Sponsored Direct Reporting NFFEs
Trustee of a Trustee-Documented Trust
U.S. Financial Institution

Renewal of FFI Agreement
Required?
No
Yes
No
No
No
No
No
Yes, if Reporting Model 1 FFI is
operating branches outside of Model 1
jurisdictions (other than related
branches*)
No, if Reporting Model 1 FFI is not
operating branches outside of Model 1
jurisdictions
No
Yes
Yes
Yes
No

* Related branches refer to branches that are treated as nonparticipating FFIs under Article 4(5) of the Model 1 IGA.
44

5.2.1

How to Determine and Renew FFI Agreement:

1. Login to the FATCA Online Registration System
and access the home page.
2. Select the Renew FFI Agreement link under

Available Account Options.

3. Read the Renewal of FFI Agreement page. (Use
Table 13: Self-determination for renewal of FFI

agreement above to see if you must renew your FFI

Agreement for your entity or on behalf of an FIs

branches.

4. Select the “Yes” button to renew an agreement for

yourself or on behalf of your branches. Select the

“No” button if you do not have to renew.

5. Review and edit part 1, 2 and 4. [Chapter 4:

Figure 32 – Options Renewal of FFI agreement home page

Registration has instructions on how to complete

parts 1, 2 (lead FIs only) and 4.]

6. Submit the agreement to complete the renewal process. (A confirmation page will appear stating “Renewal of FFI
Agreement Submitted.”)
7. Click “OK” to return to the FI home page. The renewal status will update and display “Submitted.” You will receive
a message board confirmation and your responsible officer will be sent an email.
NOTE: For FIs who decide they do not have to renew their FFI agreement, the home page renewal status will update
to “Not Required – Self Determined.” The FI will receive a message board message and the responsible officer will
receive an email. The Renew FFI Agreement link will remain on the home page as long as the FI is in approved status
and the renewal open period has not passed.
5.2.2

Transfers During the Renewal of FFI Agreement Open Period

Transfers may still occur during the renewal period. The Renew FFI Agreement link will still appear on the account’s
home page after an FI has transferred to another expanded affiliated group. Renewing the agreement or determining a
renewal is not required does not affect the transfer’s status. However, transferring FIs and receiving lead FIs should review
the FFI agreement before the renewal’s due date. If their respective FFI Agreement renewal becomes overdue, the FIs may
be moved out of approved status causing the transfer to be canceled.

5.3

Certifications

A FATCA certification consists of one or more series of questions that the responsible officers of certain entities must
answer and submit to the IRS to confirm the entities’ compliance with the requirements of FATCA. There are two general
types of certifications: one that relates to an entity’s preexisting accounts (COPA) and another that relates to the entity’s
compliance with various FATCA requirements (periodic certification).
For more information on FATCA certification requirements, see Treas. Reg. §§1.1471-4(c)(7), 1.1471-5(f)(1)(i)(A)(7) and
(D)(6), and Prop. Reg. §1.1471-5(j)(5) relating to the COPA; Treas. Reg. §§1.1471-4(f)(3), 1.1471-5(f)(1)(ii)(B), 1.14721(c)(3)(vi), and Prop. Reg. §§ 1.1471-5(j)(3) and (l)(2)(iv) and 1.1472-1(f)(2)(iv) relating to the periodic certification; and
Treas. Reg. §1.1471-4(f)(2)(ii)(B) relating to a consolidated compliance program.

Figure 33 -- FATCA Registration Certification Processes

5.4

Certification of Pre-existing Accounts (COPA)

Based on the country/jurisdiction of tax residence and FATCA classification, certain FIs who are in approved status
or were previously in approved status, need to submit a certification of pre-existing accounts (COPA): a one-time
certification of compliance with the due diligence requirements for pre-existing accounts. For single, lead, and member FIs,
all approved branches if applicable, are included in the FIs certification.
After an FIs registration status is approved, the FI will be notified via email and message board message that COPA is
available for completion. Once the message is received, the FI can complete and submit the COPA and has until July 1st of
the calendar year following the end of the certification period (three full calendar years after approval) to submit the
certification. The FI should view the COPA summary information on its home page which includes the due dates.
Table 14 -- COPA Dates

COPA
FI Effective Date Year
2021
2022
2023
2024
2025
2026
2027

COPA Open Date
Effective Date
Effective Date
Effective Date
Effective Date
Effective Date
Effective Date
Effective Date

COPA Due Date
7/1//2025
7/1/2026
7/1/2027
7/1/2028
7/1/2029
7/1/2030
7/1/2031

FIs can submit their COPA through the Certification of Pre-existing Accounts link on the FI home page and follow the
instructions to complete all required parts. After submission, the FI will receive a certification result (based on responses
provided), and the COPA status is updated to submitted.
Entities that are required to complete a COPA, but who cancel their FATCA agreement or have their agreement terminated
by the IRS, must complete and submit the COPA within six months of the cancellation or termination.
NOTE: Failing to submit a certification, when required, is an event of default that could cause termination of you and your
associated entities’ FATCA status and result in the removal from the next published FFI list.
46

Table 15 – COPA Statuses

COPA Status
Due
Not Required

Overdue
Submitted

5.4.1

Description
A Due COPA status means your COPA is available for review and submission.
The system determination of Not Required is based on the FIs country/jurisdiction of tax residence,
FATCA classification and if the FI has any branches or sponsored entities it needs to certify for.
However, it is ultimately the responsibility of the FI to determine its certification requirements.
An Overdue COPA status means you have not yet submitted your COPA and it is overdue.
A Submitted COPA status means you have completed your COPA and submitted to the IRS. For
member type FIs, your status will also be Submitted if your lead FI included you in its COPA
certification.

How to Submit a COPA

You will receive a message board message and an email to the RO notifying you to complete and submit the certification.
The COPA link will be on your home page.
1. Click on Certification of Pre-existing Accounts link - Locate the link in the account options section of your home
page. The link will appear shortly after the registration has been approved. If you have previously submitted a
COPA, a warning will appear to confirm you’d like to submit another certification. A warning will not appear for
member FIs whose lead has submitted a certification on their behalf.
If you previously accessed the link and exited at the instructions page or further, without submitting the certification,
when you return, you will go directly to the instructions page. Any information you saved will be present when you
return to the certification, except for selections of member FIs (on Lead FI certifications only) and sponsored entities
(on Sponsoring Entity certifications only).
2. Confirm or Modify FATCA Classification - Choose or confirm the FATCA classification selected or modify if it
is incorrect. Lead FIs with a classification Participating FFI (including a Reporting Financial Institution under a
Model 2 IGA), Reporting Financial Institution under a Model 1 IGA, or U.S. Financial Institution must also
determine if they will act as a compliance FI of a consolidated compliance group. Changing the FIs FATCA
classification here will change the classification in the registration as well. See Question 4 of your FATCA online
registration for more details.
3. Confirm or Modify suggested certification type - The FATCA Online Registration System will determine if an
FI is required to submit a COPA based on the FIs country/jurisdiction of tax residence, FATCA classification and
if the FI has any branches or sponsored entities it needs to certify for. Follow the appropriate steps below based on
the system determination.

System Determines COPA is Required
If the system determines you are required to complete a certification, it will suggest a certification type for the FI
based on the current FATCA classification and country/jurisdiction of tax residence in the registration system.
• Select “yes” to continue with the suggested certification type.
• Select “no” to select a different certification type, then select a different certification type. The system will
display only the types of certifications available to you based on your FI type.
System Determines COPA is Not Required
If the system determines you are not required to submit a COPA, you can still submit a certification.
• Select “yes” to submit a certification. On the following page, select the certification type and click “Next”
to continue.
• Select “no” if you agree that you are not required to submit a COPA. You will be directed to the home
page. The COPA status on the home page will be updated to “Not Required”.
NOTE: For FIs not required to submit a COPA, the process ends here if you choose not to submit a certification.
Instructions page – Read the instructions for the certification of pre-existing accounts. This explains the sections you
will be completing. Be aware, if you exit the certification after the instructions page or further, when you return, the
process will restart at the instructions page and you are unable to change your classification from the certification link.
4. Identifying Information - Confirm the responsible officer (RO) information and make updates as needed. Any
updates made will be saved to your registration account. You will also need to describe the entity’s business and, for
PFFI and compliance FI, identify the type of financial institution.
5. Options for Certification - This section includes options for the FI to indicate whether it is completing COPA, unable
to complete COPA, or is not required to complete COPA. If you select the option for completing the COPA, you will
then be prompted with the certification questions. If you select the option unable to complete or not required to
complete COPA, you will be required to provide a reason or explanation. For FIs that are unable or not required to
complete a COPA, after selecting the radio button and providing a reason/explanation, the COPA status will be
changed to Submitted and your result is displayed. You will be returned to the home page and a confirmation message
will be on your message board.
6. For Lead FIs and Sponsoring Entity only: If applicable, select members or sponsored entities - Select the entities
to include in the certification. All eligible entities will be displayed. There may be multiple pages of
members/sponsored entities. The user may select all eligible entities by checking the box above the table or select all
the entities on a single page by checking the top box on the table. Selections for member FIs and sponsored entities
are not saved. Member FIs and sponsored entities who exited at the instructions page or further, will be directed to
the instructions page.
If a COPA has been submitted by or for a member, the most recent submission date appears in the last column (COPA
Date). If the Lead FI submits a certification for the member, the member will need to update its FATCA classification
by editing its registration at/in question 4.

Figure 34 – Member Table for Certification Selection

a. Lead FIs acting as the Compliance FI of a Consolidated Compliance Group - select members to
include in the certification. You must select at least one member from the list of eligible members to be
included in the certification. If no members are selected from the list of eligible members displayed, the FI
must select a different certification type.
b. Sponsoring entities - The list of eligible sponsored entities (approved, canceled, or terminated status) on
the registration account will be displayed. You can select all or some of the listed sponsored entities. If you
do not select all sponsored entities displayed, you must state the reason why. If you have no eligible
sponsored entities, the system will notify you and you may continue with the certification. Click next to
continue.

Figure 35 – Sponsoring Entity Table for Certification Selection

You will be asked if you are certifying for any sponsored, closely held investment vehicles. Select “yes” or “no”.
If you selected yes, you must add at least one sponsored, closely held investment vehicle. For each sponsored, closely
held investment vehicle you are adding, provide the legal name and the country/jurisdiction, then click the Add
Another button to add to the table.
You can delete entries by clicking the delete link next to the entity you want to delete.
A maximum of 100 sponsored, closely held investment vehicles can be added to the table. If you have more than 100,
you will need to complete additional certifications.
7. Certification of compliance with the due diligence requirements for pre-existing accounts - Complete the
certification questions. Be prepared to provide explanations and descriptions to support your answer. The number of
questions is dependent on the certification type. You can view the sets of questions on the FATCA Certifications
webpage.
8. Submit the certification –Once you have completed all questions, click “Submit” at the bottom of the page. When
prompted for the submit certification warning, acknowledge that you want to submit the certification by clicking
“yes”. The COPA submitted page confirms you have submitted the certification and provides your certification result
based on the responses provided. Click “OK” to return to the home page. The COPA status will be updated to
Submitted and a message board message will confirm your submission and the certification results. View your
certification history table for a list of all submitted certifications.
Table 16 -- COPA Result Description

COPA Result
Due Diligence

Failure to Certify

Description
This result will be displayed when the Responsible Officer completes the certification of preexisting accounts and the responses provided as part of the certification do not indicate any failure
by the FI to comply with any of the requirements with respect to its preexisting accounts that has
not been corrected prior to the date of the certification.
This result will be displayed when the Responsible Officer selects the option indicating that it is
“unable to complete the certification of compliance with the due diligence requirements for
preexisting accounts at this time”.
This will also be the result if the responses provided as part of the certification indicate a failure by
a PFFI, Compliance FI (or any of the members of the CCG), or Sponsoring Entity (or any of the
sponsored FFIs or sponsored direct reporting NFFEs) to comply with all of the requirements with
respect to its preexisting accounts, or a failure by a Registered Deemed-Compliant Local FI or
Restricted Funds to comply with any of the requirements with respect to their preexisting accounts.

Not Required

An overall result of “Failure to Certify” will result in an event of default that could cause
termination of the entity’s FATCA status.
This result will be displayed when the Responsible Officer (RO) selects the option indicating that it
is “not required to complete the certification of compliance with the due diligence requirements for
pre-existing accounts”. When this option is selected, the user will be required to provide a brief
explanation. The IRS may follow up with additional inquiries based on the explanation provided.
Note: There is no exemption or waiver from the certification requirement. It is expected that those
indicating they are not required to complete a certification of pre-existing accounts do so in very
specific and limited circumstances.

COPA Result
Qualified Certification

Description
This result will be displayed when the Responsible Officer of a PFFI, Compliance FI, or
Sponsoring Entity completes the certification of preexisting accounts and the responses provided as
part of the certification indicate a failure by the FI to comply with any of the requirements with
respect to its preexisting accounts that has not been corrected prior to the date of the certification,
but that the FI indicates that it will take corrective actions to remediate the failure.
An overall result of “Qualified Certification” indicates that the FI failed to comply with one (or
more) of its requirements but that is working on correcting such failure(s).

Submitting an additional certification
You cannot edit a COPA once you submit it. Instead, you must submit an additional COPA to include updated information.
Generally, submitting an additional COPA will supersede the previously submitted COPA. However, all submitted
certifications are saved in the registration system. You can view the history of submitted COPAs from the certification
history link on the home page.

5.5 Periodic Certification

Based on the country/jurisdiction of tax residence and FATCA classification, certain FIs who are in approved
status or were previously in approved status, are required to submit periodic certifications.
The periodic certification period covers three full calendar years, from January 1st of year one to December 31st of year
three. The initial periodic certification will cover the three full calendar years plus the time from the effective date of the
FFI agreement (or the date the GIIN is issued for entities that do not enter into an FFI agreement (e.g., direct reporting
NFFEs) to the beginning of the first full calendar year). For example, for an FI that has an agreement with an effective
date of July 1, 2014, the initial certification period starts July 1, 2014, and ends on December 31, 2017. Each subsequent
certification period is the three-calendar year period following the previous certification period. The FI has July 1st
following the end of the certification period (i.e., six months) to submit the periodic certification.
The account home page will display periodic certification information starting on the initial periodic open date.
The account home page from then on will always display the most current information as long the FI remains in approved
status. The periodic certification summary information for the current cycle on the home page includes the certification
period, periodic status (whether the FI has submitted the current certification, certification is due, overdue or not
required), due date, and submitted date (for current cycle only), if applicable.
Table 17 -- Example of Periodic Certification Dates

Periodic Certification Due Dates
Periodic Certification Due
Date

FI Effective Date Year

Cert Period Start Date1

Cert Period End Date

7/1/2025

2015
2018
2021
2016
2019
2022
2014
2017
2020
2023
2015
2018
2021
2024
2016
2019
2022
2025
2014
2017
2020
2023
2026

1/1/2022

12/31/2024

1/1/2023

12/31/2025

1/1/2024

12/31/2026

1/1/2025

12/31/2027

1/1/2026

12/31/2028

1/1/2027

12/31/2029

7/1/2026

7/1/2027

7/1/2028

7/1/2029

7/1/2030

A financial institution’s first Periodic Certification will have a start date of the effective date of the FI

FIs can submit the certification via the Periodic Certification link on the home page by following instructions to complete
all required parts. After submission, the FI receives a certification result and the periodic certification status is updated to
Submitted. For single, lead and member FIs, the certification includes all approved applicable branches.

Table 18 – Periodic certification statuses

Periodic
Certification Status
Due
Not Required

Overdue
Submitted

Description
A due periodic certification status means your periodic certification is available for review and
submission.
The system determination of Not Required is based on the FIs country/jurisdiction of tax residence,
FATCA classification and if the FI has any branches or sponsored entities it needs to certify for.
However, it is ultimately the responsibility of the FI to determine its certification requirements.
An overdue status means you haven’t submitted your periodic certification for the current certification
and it is overdue.
A submitted status means you have completed the periodic certification and have submitted it to the
IRS. For member type FIs, whose lead FI included them in its periodic certification, will also receive a
submitted status.

Entities who cancel their FATCA agreement or have their agreement terminated by the IRS must complete a periodic
certification within six months.
NOTE: Failing to submit a periodic certification, when required, is an event of default that could cause termination of you
and your associated entities’ FATCA status and result in the removal from the next published FFI list.

5.5.1

How to Submit a Periodic Certification

You will receive a message board message and an email to the RO notifying you that your periodic certification is available
to complete and submit. The periodic certification link will be on your home page.
1. Click on Periodic Certification link – Locate the link in the account options section of your home page. The link
will display once the certification period has opened. If you are in Approved status and have previously submitted
a certification for the current cycle, a warning will appear to confirm you’d like to submit another certification. A
warning will not display for member FIs whose lead has submitted a certification on their behalf.
2. If you previously accessed the link and exited at the instructions page or further, without submitting the certification,
when you return, you will go directly to the instructions page. Any information you saved will be present when you
return to the certification, except for selections of member FIs (on Lead FI certifications only) and sponsored entities
(on Sponsoring Entity certifications only). Confirm or Modify FATCA Classification – Choose or confirm the
FATCA classification selected or modify if it is incorrect. Lead FIs with a classification Participating FFI (including
a Reporting Financial Institution under a Model 2 IGA), Reporting Financial Institution under a Model 1 IGA, or
U.S. Financial Institution must also determine if they will act as a compliance FI of a consolidated compliance
group. Changing the FIs FATCA classification here will change the classification in the registration as well. See
Question 4 of your FATCA online registration for more details.
3. Confirm or Modify suggested certification type and period - The FATCA online registration system will
determine if an FI is required to submit a periodic certification based on the FIs country/jurisdiction of tax residence,
FATCA classification and if the FI has any branches or sponsored entities for which it needs to certify. Follow the
appropriate steps below based on the system’s determination.
System Determines Certification is Required
If the system determines you are required to complete a certification, it will suggest a certification type based on
the FIs FATCA classification and country/jurisdiction of tax residence and a certification period for the FI. The
certification period determined by the system is based on the effective date of the FFI agreement or the date a GIIN
was issued for entities that do not enter into an FFI agreement (e.g., Direct Reporting NFFEs). This is referred to
as the “effective date” for purposes of this user guide.
• Select “yes” to continue with the suggested certification type and certification period.
• Select “no” to select a different certification type or to change the certification period. Then select a different
certification type or certification period. The certification period’s start date cannot be earlier than the FIs
effective date.

NOTE: If the modified period does not cover the entire certification period, after submitting the certification, you
will be asked if you want to submit an additional certification.
System Determines Certification is Not Required
If the system determines the FI is not required to submit a periodic certification for the certification period, you can
still submit a certification.
• Select “yes” to submit a certification. Select a certification type from the options available in the drop-down
list. If you want to change the dates, the certification period start date cannot be earlier than the FIs effective
date. The certification period end date cannot be later than the certification period’s end date.
• Select “no” if you agree that you are not required to submit a periodic certification. The system will direct
you to the FI home page. The system will update the periodic certification status to “Not Required”.
NOTE: For FIs not required to submit a periodic certification, the process ends here if you choose not to submit a
certification
Instructions page - Read the instructions for the periodic certification. This explains the sections you will be completing.
Be aware, if you exit the certification after the instructions page or further, when you return, the process will restart at the
instructions page and you are unable to change your classification from the certification link.
4. Identifying Information – Confirm the responsible officer (RO) information and make updates as needed. Any
updates made will be saved to your registration account. You will also need to describe the entity’s business/ lines
of business and, for PFFI and compliance FI, identify the type of financial institution.
a. Trustee of a Trustee Documented Trust – If the trustee had any trustee documented trusts that
were subject to a Model 2 IGA, select “yes” and add the legal name of each trustee-documented
trust to be included in the certification as well as the country/jurisdiction (maximum 1000
trusts).
For subsequent certifications, the system will display the list of trustee-documented trusts that
were included in the previous certification. If the trustee did not have any of trusteedocumented trusts that were subject to a Model 2 IGA, select “No” and the certification status
will be updated to submitted.
b. For a Sponsoring entity of sponsored FFIs and sponsored direct reporting NFFEs, RO must
complete both the sponsored FFIs certification and the sponsored direct reporting NFFEs before
being able to submit the periodic certification. The certification status will not be changed to
submitted until both parts are completed and the FI “clicks” the submit button on the summary
page.
5. Options for Certification - This section includes options for the FI to indicate whether it is completing the periodic
certification, is unable to complete the periodic certification, or doesn’t have to complete periodic certification. If
you select the option for completing the periodic certification, you will then be prompted with the certification
questions. If you select the option unable to complete or not required to complete the periodic certification, you
will be required to provide a reason or explanation. For FIs unable or not required to complete a periodic
certification, after selecting the radio button and providing a reason, the certification status will appear as Submitted
and the result is displayed. You will be returned to the home page and a confirmation message will be on your
message board.
6. For Lead FIs and Sponsoring Entities FIs only - If applicable, select members or sponsored entities. Select the
55

entities to include in the certification. All eligible entities will be displayed. There may be multiple pages of
members/sponsored entities. The user may select all eligible entities by checking the box above the table or select
all the entities on a single page by checking the top box on the table.
If a periodic certification has been submitted by or for a member, the most recent submission date appears in the
last column (Last Periodic Certification). If the Lead FI submits a certification for the member, the member will
need to update its FATCA classification by editing its registration at/in question 4.

Figure 36 - Sponsoring Entity Periodic Certification Table of Sponsored Entities

Lead FI –
a. The system will take the lead FI to the select members screen when it is acting as the compliance FI of a
consolidated compliance group.
b. Leads registered with a Deemed-Compliant classification, need to answer, if the certification is being
provided collectively for the Registered Deemed-Compliant FFIs expanded affiliated group. If the lead selects
“yes”, then the system will then navigate the lead to the select members’ screen.
Only members that have a registration status of approved, agreement terminated, or agreement canceled and
whose effective date is not after the certification period end date are displayed.
If there are no eligible members displayed, the lead will need to edit its certification type if it is acting as the
compliance FI of a consolidated compliance group or it will need to change the answer to the Registered
Deemed-Compliant collective question to “no”.
The system will reset the certification dates of included members who have different periodic certification dates
than the lead, when it submits the certification.

Sponsoring entity –
To be eligible to be included in the certification, a sponsored entity must:
• Be in approved, canceled or terminated status. If the sponsored entity’s status is canceled, the cancelation date
must be on or after the sponsoring entity’s certification period start date. Note: The status date can be viewed
in the sponsored entity table.
• Have an effective date that is before the sponsoring entity’s certification period end date.
• Have a classification type of:
▪ Sponsored subsidiary or sponsored fund (for Sponsoring Entity of Sponsored FFIs
certification type only)
▪ Sponsored direct reporting NFFE (for Sponsoring Entity of Sponsored Direct Reporting
NFFEs certification type only)
If you do not select all sponsored entities, you must state the reason why.
If there are no eligible sponsored entities, the sponsoring entity may still complete the certification.
7. Periodic certification question sets - Complete the certification questions. If applicable, you may be required to
answer initial questions to direct you to the appropriate question set for Qualified Certification or Certification of
Effective Internal Controls. If the answers to the questions do not match the responses to the initial questions, an
error message will appear when saving or submitting. Be prepared to provide explanations and descriptions to
support your answers. The number of questions is dependent on the certification type. You can view the sets of
questions on the FATCA Certifications webpage.
8. Submit the certification – Once you have completed all questions, click ‘Submit” at the bottom of the page. When
prompted for the submit certification warning, acknowledge that you want to submit the certification by clicking
“yes.” The periodic certification submitted page confirms you have submitted the certification and provides your
certification result (based on the responses provided). Click “OK” to return to the home page. The periodic
certification status will be updated to Submitted and a message board message confirms submission and the
certification results. If you submitted a certification that does not cover the entire certification period, you will be
asked if you want to submit an additional certification. View your certification history table for a list of all submitted
certifications.

Table 19 -- Periodic Certification Results

Description

Periodic Certification
Result
Not Required

This result will be displayed when a Responsible Officer selects the option indicating that it is
“not required to complete a periodic certification for this certification period”. When this
option is selected, the user will be required to provide a brief explanation. The IRS may follow
up with additional inquiries based on the explanation provided.
NOTE: There is no exemption or waiver from the certification requirement when one is
required to be submitted. It is expected that those indicating they are not required to complete a
periodic certification for the certification period do so in very specific and limited
circumstances.

Compliance

Qualified Certification

Failure to Certify

With respect to the periodic certification for Trustee-Documented Trusts, this will be the result
if the Trustee of a Trustee-Documented Trust indicates that it did not have any TrusteeDocumented Trusts that are subject to a Model 2 IGA during the certification period.
This result will be displayed when a Responsible Officer completes the periodic certification
and the responses provided as part of the certification do not indicate any material failure that
has not been corrected prior to the date of the certification; or a failure by a Registered
Deemed-Compliant FFI or Trustee-Documented Trust to comply with any of the requirements
with respect to their FATCA classification.
This result will be displayed when the RO of a PFFI, Compliance FI, or Sponsoring Entity
indicates that there were events of default during the certification period and/or there were
material failures during the certification period that were not corrected prior to the certification
date, but that the FI indicates that it will take corrective actions to remediate the failure.
An overall result of “Qualified Certification” indicates that the FI did fail to comply with one
(or more) of its requirements but that is working on correcting such failure(s).
This result will be displayed when a Responsible Officer selects the option indicating that it is
“unable to complete a periodic certification at this time”.
This will also be the result if the responses provided as part of the certification indicate any
material failures or events of default for which the FI indicates that it will not take any
corrective actions to remediate the failure or event of default; or a failure by a Registered
Deemed-Compliant FFI or Trustee-Documented Trust to comply with any of the requirements
with respect to their FATCA classification.
An overall result of “Failure to Certify” will result in an event of default that could cause
termination of the entity’s FATCA status.

Submitting an additional certification
You cannot edit a periodic certification once you submit it. Instead, you must submit an additional periodic certification to
include updated information. Generally, submitting an additional periodic certification will supersede the previously
submitted periodic certification. However, all submitted certifications are saved in the registration system. You can view a
history of submitted periodic certifications from the certification history link on the home page.

5.6 Available Account Options

An FI can access links to manage its account via the Available Account Options section of the home page. Available
account options can include options to edit and resubmit a registration. Available account options are based on the FI type,
account status, and pending transfers (if applicable). The table below contains the list of links that may be available under
the Available Account Options section:
Table 20 – Links that may available under the available account options section of the home page

Link
Registration – Edit – Start from My
Information (Part 1)
Registration – Edit – Start from Expanded
Affiliated Group Information (Part 2)
Registration – Edit/Resubmit – Start from
My Information (Part 1).
Registration – Edit/Resubmit – Start from
Expanded Affiliated Group Information
(Part 2)
Registration – Edit**

Registration - Edit/Complete/Submit

Description
EDIT REGISTRATION**

Account Status*

Edit answers beginning from Part
1/Question 1 of registration
Edit answers beginning from Part
2/Question 12 of registration. Lead FI
only.
Edit answers beginning from Part
1/Question 1 and resubmit registration
Edit answers beginning from Part
2/Question 12 and resubmit registration

Approved

Edit and submit registration beginning
at Question 1. Sponsoring Entities
only.
Edit and submit registration beginning
from Question 1

Approved

Registration Submitted

Registration Incomplete, Initiated

CANCEL REGISTRATION AGREEMENT
Agreement – Cancel

Cancel registration agreement after
acceptance

Approved

PRINT REGISTRATION
Print Registration Information (PDF)

Download complete registration form
data (excluding all tables except the POC
table) in PDF format

Registration Submitted, Approved

DOWNLOAD REGISTRATION TABLES
Download Registration Tables

Download registration tables

Initiated, Registration Incomplete,
Registration Submitted, Approved

CHANGE FI TYPE AND TRANSFERS TO AN EXPANDED AFFILIATED GROUP
Change FI Type
Initiate a Transfer to Another Expanded
Affiliated Group
Finalize Transfer
Withdraw Transfer

Initiate a change to a different FI Type
Initiate a transfer into an (EAG)

Approved

Finalize transfer, once it has been
accepted by the lead FI of the (EAG)
Withdraw transfer at any point before
the FI requesting transfer finalizes the
transfer

RENEWAL FFI AGREEMENT
Renewal FFI Agreement

Renew FFI agreement during renewal
open period

Approved

SWITCH ACCOUNT
Switch Account

Access a different account of which you
are an authorized user

Approved

-Link

Description

Account Status*

CERTIFICATIONS
Certification of Pre-existing Accounts

Periodic Certification

Input and submit certification of preexisting accounts. Only available to
FIs in Agreement Canceled and
Agreement Terminated Status for 6
months after cancelation or
termination.
Input and submit periodic certification
Only available to FIs in Agreement
Canceled and Agreement Terminated
Status for 6 months after cancelation or
termination.

Approved, Agreement Canceled,
Agreement Terminated

*Availability is based not only on status but on FI type, and other factors such as if the FI has a transfer in progress. Review all of Chapter 5 for more

information on when these links are available.

** Sponsoring entities cannot edit by part. They will have the edit/complete/submit link available when in initiated, registration submitted or registration

incomplete status.

5.6.1
5.6.1.1

Edit Registration
Edit a Registration in Approved Status (“Registration – Edit” links)

FIs in approved status can edit their registration. Links will be available on the home page, depending on the FI type and
responses to the registration questions. Your registration will remain in approved status after editing the registration. You do
not need to resubmit your registration information after updating since your account is in approved status.
NOTE: When the Responsible Officer (RO) or Point of Contact (POC) has changed, you must edit this information in the
registration.
To edit a registration in approved status:
1. Select one of the following links under Available Account Options on the home page:
• Registration – Edit – Start from My Information (Part 1)
• Registration – Edit – Start from Expanded Affiliated Group Information (Part 2)
• Registration – Edit
2. Beginning at the first question, each page will contain your registration information and can be edited.
3. To save your changes and continue to the next page, click the “next” button.
4. After the last Edit/Review page, you will reach Submit (Part 4) of the registration.
• If you need to make any changes in Part 4:
Edit your information and click the “submit” button. Clicking Submit at this time will save your
changes and you will remain in approved status.
• If you do not need to make changes in Part 4:

Click my home page to return to the home page.

How editing a registration in approved status affects the GIIN and FFI List.
• An FI GIIN will only be affected when an FI changes the country/jurisdiction of tax residence in Part 1, Question
3A of the registration. This change affects the last three characters of the GIIN. The system will update the GIIN
when the registration is reprocessed (typically within a few days) and can be viewed on the home page. The
updated country/jurisdiction and GIIN will not display on the FFI list until the next publication of the list.
• When you change the Legal Name of the Financial Institution in Part 1, Question 2 of the registration, the updated
name can be viewed on the home page but will not display on the FFI list until the next publication of the list.
5.6.1.2

Edit a Registration in Registration Submitted Status

Single, lead, and member FIs in registration submitted status can edit and then resubmit their registration from the beginning
of Part 1 or Part 2 of the online registration, without having to page through the entire registration to make an update. Links
will be available on the home page, depending on the FI type and responses to registration questions. Each link will take
you to the first question of the part selected.
A sponsoring entity in registration submitted status can only edit their registration beginning from Question 1. One link will
be available on the home page and will take you to Question 1 in Part 1.
Editing a registration in registration submitted status causes the status to change to initiated. The single, lead, member, or
sponsoring entity must go through the registration and resubmit in Part 4 for the registration to be processed. Once the
registration has been resubmitted, the status will be changed to registration submitted.
Table 21 – Registration – edit links for registration submitted status

Home Page Links (registration submitted status)
Registration – Edit/Resubmit – Start from My Information (Part 1)
Registration – Edit/Resubmit – Start from Expanded Affiliated Group
Information (Part 2)
Registration - Edit/Complete/Submit**

FI Type

Begin from
Question

All except sponsoring
entity
Lead FI only

Sponsoring entity only

** Available to a sponsoring entity in registration submitted status

NOTE: There is no option to start from Part 4. You will reach Part 4 at the end of the registration.

To edit a registration in registration submitted status:
1. Select one of the following links under Available Account Options on the home page:
• Registration – Edit/Resubmit – Start from My Information (Part 1)
• Registration – Edit/Resubmit – Start from Expanded Affiliated Group Information (Part 2)
• Registration – Edit/Complete/Submit
2. Since editing your registration will change your status back to initiated, a warning page will display.
• To go back without editing the registration:
Click the “no” button. Selecting No will not change the registration status and returns you to the
home page.
• To continue editing the registration:
Click the “yes” button. Selecting Yes will change the registration status back to initiated. You must
resubmit the registration in Part 4 for processing.
3. Beginning at the first question, each page will contain your registration information and can be edited.
4. Review your registration information for each question and make any changes.
5. To save your changes and continue to the next page, click the “next” button.
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6. When you reach the end of the part, an Edit/Review page will contain your responses to each question for that part of
the registration.
• If you need to make changes:
Click on the edit/review link to return to the first question of that part of the registration.
• If you do not need to make changes:

Click the “next” button to continue to the next part of the registration.

7. After your last Edit/Review page, you will reach Submit (Part 4) of the registration.
• If you need to make any changes in Part 4:
Edit your information and click the “submit” button to resubmit your registration for processing.
Your registration status will change to registration submitted.
• If you do not need to make changes in Part 4:
Click the “submit” button to resubmit your registration for processing. Your registration status will
change to registration submitted.
5.6.1.3 Edit a Registration in Initiated and Registration Incomplete Status (Registration – “Edit/Complete/Submit” link)
FIs in initiated and registration incomplete statuses edit from the beginning (Question 1) of the registration. You must
complete the registration and submit in Part 4 for the registration to be processed. The account will remain in initiated or
registration incomplete status until registration is submitted.
To edit a registration in initiated and registration incomplete status:
1. Click on the following link under Available Account Options on the home page:
Registration – Edit/Complete/Submit
2. Beginning from Question 1, each page will contain your registration information and can be edited.
3. Review your registration information for each question and make any changes.
4. To save your changes and continue to the next page, click the “next” button.
5. When you reach the end of the part, an Edit/Review page will contain your responses to each question for that part of
the registration.
• If you need to make changes:
Click on the edit/review link to return to the first question of that part of the registration.
• If you do not need to make changes:

Click the “next” button to continue to the next part of the registration.

6. After your last Edit/Review page, you will reach Submit (Part 4) of the registration.
• If you need to make any changes in Part 4:
Edit your information and click the “submit” button to submit your registration for processing. Your
registration status will change to registration submitted.
• If you do not need to make changes in Part 4:
Click the “submit” button to submit your registration for processing. Your registration status will
change to Registration submitted.
5.6.2

Delete Registration

Previously, a single, lead or sponsoring entity FI was able to delete its registration in certain statuses (initiated, registration
submitted or registration incomplete) and a lead FI was able to delete its members in these same statuses. The delete option
has been removed from the registration system and FIs can no longer delete registrations. An FI in approved status will
continue to have an option to cancel its agreement.

5.6.3
5.6.3.1

Cancel Registration Agreement
Cancel Registration Agreement (Single, member, sponsoring entity)

After a registration is in approved status, an FI may choose to cancel the registration agreement. The Cancel Agreement
action must be done by the FI.
If the FI cancels a registration agreement that is in approved status, the FI, and any applicable branches, will no longer be
published on the FFI List, the GIINs will no longer be valid, and the FI will need to register again to obtain new GIINs. If
the FI is a sponsoring entity in approved status, all sponsored entities and sponsored subsidiary branches will no longer be
published on the FFI List and their GIINs will no longer be valid.
Single FIs, member FIs, and lead FIs, will receive an error message if they attempt to cancel the registration agreement
while they are in the process of transferring to an expanded affiliated group (EAG). The transfer request must first be
withdrawn via the withdraw transfer link on the home page before the registration agreement can be canceled. Lead FIs
will receive an error message if they attempt to cancel the registration agreement if there are pending transfers into the lead’s
(EAG). The transfer requests must first be declined, see Chapter 5.6.6.3 Respond to Transfer Request (Lead FIs only) for
more information.

Figure 37 – Cancel registration agreement

1. Select the agreement – cancel link under Available Account Options on the home page.
2. Select one of the following:
• To keep the registration agreement, click the “back to home page” button.
• To cancel the registration agreement, click the “cancel agreement” button. The registration agreement has now
been canceled. Click the “OK” button to return to the home page. The FI is now in agreement canceled
status.
• Entities that are required to complete a COPA or Periodic certification but that cancel their FATCA
agreement must complete and submit the required certifications within six months of the cancellation.
NOTE: When a member FI cancels its registration agreement, a message is posted to the lead FIs message board.

5.6.3.2

Cancel Registration Agreement (Lead FI only)

A lead FI cannot cancel a member FIs registration agreement but can cancel its own registration agreement. If the lead
cancels its registration agreement in approved status, the lead, and any applicable branches, will no longer be published on
the FFI List, the GIINs will no longer be valid, and the lead will need to register again in order to obtain a new GIIN.
A lead FI cannot cancel their Agreement if any of their members are in one of the following statuses: Initiated, Registration
Submitted, Registration Incomplete, Approved or Limited Conditional. A lead FI can only cancel their own agreement if all
its members are in one of the following statuses: Registration Under Review, Registration Rejected/Denied, Agreement
Canceled or Agreement Terminated.
In order for a lead FI to cancel its own registration agreement, it cannot be in the process of transferring to another (EAG)
or have active members or pending transfers into its (EAG). If the lead FI attempts to cancel its own registration agreement,
with active member FIs, pending transfer requests, or a transfer in progress, an error message will display.
1. Select the agreement - cancel link under Available Account Information on the home page.
2. Select one of the following:
• To keep the registration agreement, click the “back to home page” button.
• To cancel the registration agreement, click the “cancel agreement” button. The registration agreement has now
been canceled. Click the “OK” button to return to the home page. The FI is now in agreement canceled
status.
• Entities that are required to complete a COPA or Periodic certification that cancel their FATCA agreement
must complete and submit the required certifications within six months of the cancellation.
5.6.4

Print Registration

An FI is able to download its complete registration form data via the print registration information (PDF) link on the
home page if the account status is registration submitted, or approved status. The PDF copy excludes all tables except for the
POC table.

Figure 38 – Print registration information (PDF)

1. Select the print registration information (PDF) link under Available Account Options on the home page.
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2. A message may display notifying you it may take some time to generate the PDF. Click “OK” to continue.
3. Follow your Internet browser’s prompts for saving files to your computer.
5.6.5

Download Registration Tables

An FI in initiated, registration incomplete, registration submitted, or approved status can download registration tables using
the download registration tables link on the home page. All tables are available in PDF and CSV formats, except for the
sponsored subsidiary branch information table which is available in CSV only. If the user selects a table in which no
information has been entered by the FI, the system will display an error message.
The table below displays which registration tables are available based on the FI type and status.
Table 22 – Registration tables available by FI type

Registration Table Name
Member Information*
Branch Information
POC Information
Sponsored Entity Information

Single
x
x

Lead
x
x
x

Member
x
x

Sponsored Subsidiary Branch Information*

Sponsoring Entity

x
x (for FIs in approved status only)
x (for FIs in approved status only)

* If you download the sponsored subsidiary branch information table which contains more than 20,000 records, you will receive an error.
Contact FATCA technical support to get a table with more than 20,000 records.

Figure 39 – Download registration tables

1. Select the download registration tables link under Available Account Options on the home page.

Figure 40 – Download registration tables – Select table

2. Next to the table you wish to download, select the PDF or CSV link to download the table in the selected format. If you
65

choose a PDF file format, a message may display notifying you it may take some time to generate the file. Click “OK” to
continue.
3. Follow your Internet browser’s prompts for saving files to your computer.

5.6.6

Change FI Type and Transfers to an Expanded Affiliated Group

Certain FIs in approved status may change their FI type. In addition to changing their FI type, member FIs, in approved
status, can transfer to another expanded affiliated group (EAG). When changing the FI type or transferring, FIs should note
the following:
• The user does not need to cancel its current registration agreement or create a new registration. A new FATCA
account will be created with the existing registration information, including branches, and the account status will
not change.
• If the FATCA account is already in approved status, a new GIIN will be issued. The old GIIN will remain on the
published FFI List for a short time to allow the GIIN holder to distribute its new GIIN. The effective date will not
change.
• All approved branches for the registration will also be issued new GIINs based on the new FATCA account. The
old branch GIINs will also remain on the published FFI List for a short time.
• Renewal of Agreement information and will not be affected.
• Certification information will not be affected. The certification history table will contain all submitted certifications,
including submissions under the previous FATCA ID(s).
5.6.6.1

Change FI Type

The following FI type changes are available through the change FI type link on the home page:
•
•
•
•

Member FI to single FI
Single FI to lead FI
Single FI to member FI (Transfer to an (EAG))
Lead FI to member FI (Transfer to an (EAG))

If the FI type change combination the user wishes to make is not listed above, users can follow a two-step approach to
achieve the desired outcome. For example, to change from a member to a lead, the member FI can first change its FI type
to single, then to lead.
NOTE: Current member FIs who wish to transfer to another expanded affiliated group, go to Transfer to Another Expanded
Affiliated Group (Member FIs Only).
5.6.6.1.1

Change FI Type: Member to Single and Single to Lead:

• If you are a member in approved status you may change your FI type to single.
• If you are a single in approved status you may change your FI type to lead.

The figure below illustrates the process for an FI to change its FI type to single or lead:

Figure 41 – Change FI type to single or lead process

Step 1 – Log into current FATCA account
Log into your current FATCA account.
Step 2– Change FI Type from Home Page

Figure 42 – Change FI type link on home page

Select the change FI type link on the home page.

Step 3 – Select Single or Lead as new FI type
Select single or lead as the new FI type. Since changing the FI type assigns a new FATCA account with a new FATCA ID, and
a new GIIN (approved status only) a warning page will display before continuing.

Figure 43 – Change FI type warning

Select one of the following:
• To return to the home page without changing the FI type:
Click the “cancel” button. No changes will be made to your status or home page.
• To continue and change the FI type:

Click the “change FI type” button.

Step 4– Receive new FATCA ID

Figure 44 – Change FI type – Receive new FATCA ID

Your new FATCA ID is displayed on the confirmation page. Record this information. Your new account status will be the
same as your current account status. If your current account status is approved, you will be assigned a new GIIN and new
branch GIINs (if applicable).
Click “OK” to be automatically logged out of the session and returned to the user log in page.
Step 5 – Log into new FATCA account
Log into the new FATCA account using your new FATCA ID. You will no longer be able to log in with the old FATCA
ID.
NOTE: Single FIs that changed their FI type to lead need to complete Part 2 of the registration. See Chapter 4.2 Registration

Part 2 for more information.
5.6.6.1.2
•
•

Change FI Type: Single to Member and Lead to Member (Transfer to an (EAG))

If you are a single in approved status you may change your FI type to member.
If you are a lead in approved status you may change your FI type to member.

The figure below illustrates the process for an FI to change its FI type to member:

Figure 45 – Change FI type to member process

Step 1 – Log into current FATCA Account
Log into your current FATCA account.
Step 2 – Change FI Type from Home Page

Figure 46 – Change FI type to member – Home page link

Select the change FI type link on the home page.

Step 3 – Select Member as New FI Type
1. Select Member (Transfer to an (EAG)) as the new FI type.

Figure 47 – Change FI type to member – Initiate transfer to a group

2. Enter the FATCA ID of the lead FI of the (EAG) you wish to transfer into.
3. Check the box to confirm that the RO of the lead FI of the (EAG) you wish to transfer to will be a point of contact
(POC) for your FI.
4. Click the “cancel” button to go back to the home page or click “continue” to proceed.

Figure 48 – Change FI type to member – Initiate transfer to a group review

5. Review the FATCA ID and legal name, of the lead FI of the (EAG) you wish to transfer into, displayed on the
confirmation page. The legal name displayed is the legal name associated with the FATCA ID provided in Step 2.
6. Changing your FI type to member will initiate the transfer into the (EAG). Select one of the following:
• To return to the home page without initiating the transfer:
Click the “cancel” button. No changes will be made to your status or home page.
• To edit the FATCA ID entered:
Click the “back” button.
• To change the FI type and initiate the transfer into the (EAG):

Click the “submit” button.

Step 4 – Review and Accept Transfer (Lead FI)
The lead FI of the (EAG) you wish to transfer into will be notified of the request to transfer. You will be notified when the
lead FI of the (EAG) accepts or declines the transfer. Monitor your message board for updates.
If the lead FI of the (EAG) declines the transfer request, the transfer is automatically cancelled. If the lead FI of the (EAG)
70

accepts the transfer request, you must finalize the transfer in order to complete the transfer into the (EAG). See the Finalize
Transfer instructions below for more information.
If the lead does not respond to the transfer request within 45 days, the request will expire.
You may withdraw your transfer request at any time up until the transfer is finalized; go to the Withdraw Transfer section
for instructions on how to withdraw a transfer.
Step 5 – Finalize Transfer
After the lead FI of the (EAG) you wish to transfer into accepts the transfer request, the finalize transfer link on the home
page is available. You will need to finalize the transfer within 45 days of the lead’s acceptance, or the transfer will expire.

Figure 49 – Change FI type to member – Finalize transfer link on home page

1. Select the finalize transfer link under Available Account Options on the home page.
2. Review the FATCA ID and the Legal Name of the lead FI of the (EAG) you wish to transfer into displayed on the
confirmation screen. If you finalize the transfer, you will be assigned a new FATCA account with a new FATCA ID,
and a new FI GIIN (approved status only).

Figure 50 – Change FI type to member – Finalize transfer

3. Select one of the following:
• To return to the home page without finalizing the transfer:
Click on the “cancel” button
• To finalize the transfer:
Click on the “finalize transfer” button.

Step 6 – Receive new FATCA ID

Figure 51 – Change FI type to member – Transfer finalized confirmation

Your new FATCA IDis displayed on the confirmation page. Record this information. Your new account status will be the
same as your current account status. If your current account status is approved, you will be assigned a new GIIN and new
branch GIINs (if applicable).
Click “OK” to be automatically logged out of the session and returned to the user log in page.
Step 7 – Log into new FATCA account
Log in to the new FATCA account using your new FATCA ID. You will no longer be able to log in with the old FATCA
ID.

5.6.6.2

Transfer to Another Expanded Affiliated Group (Member FIs only)

A member FI in approved status can initiate a transfer to another expanded affiliated group via the initiate transfer to
another expanded affiliated group link on the home page. A member FIs transfer request can only be initiated by the
member FI and cannot be initiated by a lead FI. When a member FI initiates a transfer into another (EAG), no action is
needed from the lead FI of the current (EAG); However, the lead FI of the current (EAG) will receive several informationonly notifications throughout the transfer process.
The figure below illustrates the process for a member to transfer to another expanded affiliated group:

Figure 52 – Member to member transfer process

Step 1 – Log into current FATCA account
Log into your current FATCA account.
Step 2–Initiate Transfer to another (EAG) from Home Page

Figure 53 – Initiate a Transfer to Another Expanded Affiliated Group link on the home page

1. Select the initiate a transfer to another expanded affiliated group link under Available Account Options on the
home page.

Figure 54 – Initiate a Transfer to Another group

2. Enter the FATCA ID of the lead FI of (EAG) you wish to transfer into.
3. Check the box to confirm that the RO of the lead FIs (EAG) you wish to transfer into will be a point of contact
(POC) for your FI.
4. Click the “cancel” button to return to the home page or click “continue” to proceed.

Figure 55 – Initiate a Transfer to Another group review page

5. Review the FATCA ID and legal name, of the lead FI of the (EAG) you wish to transfer into displayed on the
confirmation page. The legal name displayed is the legal name associated with the FATCA ID provided in Step 2
6. Select one of the following:
• To return to the home page without initiating the transfer:
Click the “cancel” button. No changes will be made to your status or home page.
• To edit the FATCA ID entered:
Click the “back” button.
• To initiate the transfer into the (EAG):
Click the “submit” button.
Step 3 – Review and Accept Transfer (Lead FI)
The lead FI of the (EAG) you wish to transfer into will be notified of the request to transfer. You will be notified when the
lead FI of the (EAG) accepts or declines the transfer. Monitor your message board for updates.
If the lead FI of the (EAG) declines the transfer request, the transfer is automatically cancelled. If the lead FI of the (EAG)
accepts the transfer request, you must finalize the transfer in order to complete the transfer into the (EAG). See the Finalize
Transfer instructions below for more information.
74

If the lead does not respond to the transfer request within 45 days, the request will expire.
You may withdraw your transfer request at any time up until the transfer is finalized; go to the Withdraw Transfer section
for more information on how to withdraw a transfer.
Step 4 – Finalize Transfer

Figure 56 – Initiate a Transfer to Another group – Finalize transfer link on home page

After the lead FI of the (EAG) you wish to transfer into accepts the transfer request, the finalize transfer link on the home
page is available. You will need to finalize the transfer within 45 days of the lead’s acceptance, or the transfer will expire.

1. Select the finalize transfer link on the home page.

Figure 57 – Initiate a Transfer to Another group – Finalize transfer review

2. Review the FATCA ID and the Legal Name, of the lead FI of the (EAG) you wish to transfer into, displayed on
the confirmation screen. If you finalize the transfer, you will be assigned a new FATCA account with a new
FATCA ID, and a new GIIN (approved status only).

3. Select one of the following:
• To return to the home page without finalizing the transfer:
Click on the “cancel” button.
• To finalize the transfer:
Click on the “finalize transfer” button.
Step 5– Receive new FATCA ID

Figure 58 – Initiate a Transfer to Another group – Transfer finalized confirmation

Your new FATCA ID is displayed on the confirmation page. Record this information. Your new account status will be
the same as your current account status. If your current account status is approved, you will be assigned a new GIIN and
new branch GIINs (if applicable).
Click “OK” to be automatically logged out of the session and returned to the user log in page.
Step 6 – Log into new FATCA account
Log in to the new FATCA account using your new FATCA ID. You will no longer be able to log in with the old FATCA
ID.

5.6.6.3

Respond to Transfer Request (Lead FIs only)

Lead FIs will receive a notification if an FI requests a transfer request into their (EAG). The lead FI has 45 days to accept
or decline the transfer request, or it will expire.
If the lead FI of the (EAG) accepts the transfer request, the FI requesting the transfer must finalize the transfer in order to
complete the transfer into the (EAG).
If the lead FI of the (EAG) declines the transfer request, the transfer is automatically cancelled.
NOTE: A lead FI that has pending transfer requests into its (EAG) is unable to cancel its registration agreement or change
its FI type. The lead must decline all transfer requests into its (EAG) before it can cancel its registration agreement or change
its FI type.

Figure 59 – Respond to a transfer – Member information link on home page

1. Select the member information link under Your Information on the home page. The system will display the
member information page.

Figure 60 – Respond to a transfer – Pending transfer in view

2. Select the pending transfers in link.
3. To accept or decline a transfer, the transfer stage must be “pending lead acceptance.” Select the checkbox next to
the legal name of each transfer you wish to accept or decline. You can select multiple records. To select all records,
click the “select” checkbox in the first column. To accept the transfers of the selected records, continue to the Accept
Transfer instructions. To decline the transfers of the selected records, continue to the Decline Transfer instructions.
NOTE: Transfer requests that are no longer valid will be automatically cancelled.

5.6.6.3.1

Accept Transfer

2. After selecting the transfer records on the pending transfer in page, click the “accept transfer” button.

Figure 61 – Respond to a transfer – Accept transfer

3. A confirmation page will display. Select one of the following:
• To return to the member information page without accepting the transfer:
Click the “cancel” button.
• To accept the transfer:
Click the “accept transfer” button.
Next Steps:
• If you accept the transfer request, the Pending Transfer In Table will be updated with the Transfer Stage column
displaying “Pending Member Acceptance.” Once the transfer is accepted, it cannot be declined.
• The FI requesting the transfer will be notified to finalize the transfer so they can be added into the expanded
affiliated group.
• Monitor your message board for updates. You will be notified if the transfer is:
o Finalized
o Withdrawn
o Expires (FI requesting the transfer must finalize within 45 days of the lead FIs acceptance)
o Canceled

5.6.6.3.2

Decline Transfer

1. After selecting the transfer records on the pending transfer in page, click the “decline transfer” button.

Figure 62 – Respond to a transfer – Decline transfer

2. A confirmation page will display.
• To return to the member information page without declining the transfer:
Click the “cancel” button. The Pending Transfer In Table will not be updated until the transfer is
accepted, declined, or expires.
• To decline the transfer:
Click the “decline transfer” button. The FI requesting the transfer will be notified that the request
has been declined.

5.6.6.4

Withdraw Transfer

An FI that has requested a transfer can withdraw their transfer request, at any time up until they finalize the transfer, via the
withdraw transfer link under Available Account Options on the home page.

Figure 63 – Withdraw transfer – Home page link

1. Select the withdraw transfer link under Available Account Options on the home page.

Figure 64 – Withdraw transfer

2. A confirmation page will display.
•
•

To return to the home page without withdrawing the transfer:

Click the “cancel” button.

To withdraw the transfer request:

Click the “withdraw transfer” button.

After a transfer request is withdrawn, the transfer information will no longer be displayed on the home page. The lead FI of
the (EAG) you wish to transfer into and your current lead FI (applicable to member FIs only) will be notified that the transfer
has been withdrawn.
During the transfer process FIs may receive updates through email notifications and messages board messages. The
following table provides a list of possible messages an FI may receive during the initiate transfer, lead FI response, and
finalize transfer steps.

Table 23 – Transfer to an expanded affiliated group (EAG) steps

Transfer Steps
Type of Message Board Message*
FI initiates transfer into an (EAG):
FI requests transfer into
an (EAG)

FI Requesting Transfer and Current Lead
FI:
Information
New Lead FI:
Action Required
New Lead FI responds to the transfer request:
Accept Transfer
FI Requesting Transfer:
Action Required
New Lead FI and Current Lead FI:
Information
Decline Transfer
FI Requesting Transfer, New Lead FI, and
Current Lead FI:
Information
FI requesting transfer finalizes the transfer:
Finalize Transfer
FI Requesting Transfer:
Message board message posted to new
FATCA account, Information
New Lead FI and Current Lead FI:
Information

Next Steps
New Lead FI responds to the transfer request.

FI requesting transfer finalizes the transfer.

None. The transfer is cancelled.

FI requesting transfer records new login information and
logs into new FATCA account.

*Current lead FI information in this table is only applicable if the FI requesting the transfer is a member of an (EAG). The new lead FI refers to the
lead FI of the (EAG) the FI wishes to transfer into

During the transfer process, certain items may interrupt the transfer, and in some cases result in the transfer not being
finalized. The following table provides a list of possible messages an FI may receive when the transfer process is interrupted.
Table 24 – Items that may interrupt transfer to an expanded affiliated group (EAG)

Item
Transfer is Withdrawn
Withdraw Transfer
Transfer request is withdrawn by the FI requesting transfer.

Transfer Expires
Transfer Expiration Warning (New lead FI)
Deadline to accept transfer is approaching. If transfer is not
accepted soon, it will expire.

Transfer Expiration Warning (FI requesting transfer)
Deadline to finalize transfer is approaching. If transfer is not
finalized soon, it will expire.

Transfer Expiration
Transfer request into an (EAG) has expired because it was not
accepted by the new lead within 45 days or was not finalized
by the FI requesting the transfer.
Transfer is Cancelled
Invalid Transfer Request

Type of Message Board
Message*

Next Steps

FI Requesting Transfer,
New Lead FI, and Current
Lead FI:
Information

None. The transfer is withdrawn.

FI Requesting Transfer:
Information
New Lead FI:
Action Required
Current Lead FI:
N/A
FI Requesting Transfer:
Action Required
New Lead FI:
Information
Current Lead FI:
Information
FI Requesting Transfer,
New Lead FI, and Current
Lead FI:
Information

New Lead FI logs into FATCA
account to accept or decline the
transfer.

FI Requesting Transfer,

None. The transfer is cancelled.

FI Requesting Transfer logs
into FATCA account to finalize
the transfer.

None. The transfer is cancelled.

FI requesting the transfer or the new lead FI has changed to a
status that no longer allows transfers.
New (EAG) is Full
(EAG) has reached the maximum number of members
allowed.
Transfer Cancellation
FIs request to transfer into the (EAG) has been cancelled by
the IRS.

New Lead FI, and Current
Lead FI:
Information
FI Requesting Transfer,
New Lead FI, and Current
Lead FI:
Information
FI Requesting Transfer,
New Lead FI, and Current
Lead FI:
Information

5.7

Message Board

An FI is able to view system-generated messages sent to its account via the Message Board section of the home page.
Messages are posted to the message board when changes are made to the account or action is required.

Figure 65 – Message board on home page

Open a message:
1. Select the message title link and a new window will open with the content of the message.
2. Click the “close” button to close the message a return to the home page.
Delete a message:
1. To delete a message, click on the checkbox next to the desired message. The “delete” button will be disabled until you
click on a checkbox. To delete all the messages, click on the “Check All” checkbox.
2. Click the “delete” button below the message table.
3. A confirmation message will be displayed. To keep the message and go back to the home page, click “Cancel.”
NOTE: You will be unable to delete messages from the message board if your account is in registration under review,
registration rejected/denied, agreement canceled or agreement terminated status.

5.8 Your Information

An FI is able to access information and links to registration information via the Your Information section of the
homage page. Available options are based on the FI type and current account status.
The table below contains the list of information and links that may be available under the Your Information section.
Table 25 – Links that may be available under Your Information on the home page

Information/Link

Description

Branch Information

Displays the member’s lead FI information.
Link to member FI information, including pending
transfer requests.
Link to branch information.

POC Information

Link to POC information

Manage Sponsored
Entities
Certification History

Link to sponsored entities information.

Lead FI Information
Member Information

5.8.1

Link to summary of submitted certifications for
the FI. Includes link to view certifications
submitted by the FI.

Availability
Member FIs only.
Lead FIs only.
Displays when the FI has answered yes to
Question 7 (not available to sponsoring entities).
Displays when the FI has answered Question
11B
Sponsoring entities only (only available when
registration status is Approved).
Only when registration status is Initiated,
Registration Incomplete, Registration
Submitted or Approved.

Your Lead FI Information (Member FI Only)

A member FI is able to view its lead FIs FATCA ID and legal name on the home page.

Figure 66 – Member FI Home Page – Lead FI Information (Member Only)

5.8.2

Member FI Information for Lead FI

A lead FI can view, and add member FIs registration information, as well as manage transfers into its (EAG), via the member
information link on the home page. The lead FI can view member FIs information if the lead FI is in initiated, registration
incomplete, registration submitted, or approved status.
To view member FIs information, select the member information link on the home page. The FI – member information
page will display with the following page views available:
• All Members (default view): displays current member FIs
•

Pending Transfer In: displays FI requests to transfer into your (EAG)

•

Pending Transfer Out: displays current member FI requests to transfer out of your (EAG)

•

Transfer Completed: displays former member FIs who transferred out of your (EAG)

•

Add Member: displays (EAG) Information (Part 2) of the FI registration.
85

5.8.2.1

All Members View

Figure 67 – Member Information – All members view

The all members view has all current member FIs. To view and manage a member’s account information, click on the legal
name of the member FI.
NOTE: If the member or lead are currently viewing the account, the other will not be able to and receives an error message
another user is logged into the account.

The system displays the member’s account information page.

Figure 68 – Member Information – Member account information page

5.8.2.1.1

Print Member FI Registration Information

Select the print registration information (PDF) link to download the member FIs complete registration information. The
PDF copy will exclude all tables except for the POC table. The member FIs account status must be in registration submitted
or approved status for the print registration information (PDF) link to be available.
5.8.2.1.2

Download Member FI Registration Tables

Select the download registration tables link to access the member FIs registration tables. For more information on how to
download a registration table, see Chapter 5.6.5 Download Registration Tables.
5.8.2.1.3

Edit Member FI Registration

To edit the member FIs registration, see box below for user guide section references which will provide further instructions.
Table 26 – Member FI home page links

Member FI Home Page Link

Member FIs Status*

User Guide Section

Registration – Edit – Start from My Information (Part 1)
Registration – Edit/Resubmit – Start from My Information (Part 1)

Approved
• Registration submitted

Chapter 5.6.1.1.
Chapter 5.6.1.2.

Registration – Edit/Complete/Submit

•
•

Chapter 5.6.1.3.

Registration Incomplete,
Initiated

*If the member FI is in registration under review, registration rejected/denied, agreement cancelled, or agreement terminated status, the lead FI
cannot edit the member FIs registration.

5.8.2.2

Pending Transfer In View

Figure 69 – Member Information – Pending transfer in view

The pending transfer in view displays FI requests to transfer into your expanded affiliated group.
5.8.2.2.1

Accept or Decline Transfer Requests

Under the pending transfer in view, you can accept and decline transfers into your (EAG). You must accept or decline the
transfer request within 45 days or the request will expire. For step-by-step instructions on how to accept and decline transfer
88

requests, see Chapter 5.6.6.3 Respond to Transfer Request.
5.8.2.2.2

Download a list of FIs pending transfer in

1. Select one of the following links:
• Download members pending transfer in (PDF).
• Download members pending transfer in (CSV).
2. Follow your Internet browser’s prompts for saving files to your computer.
NOTE: The download members pending transfer in links will not be available if you do not have any FIs requesting to
transfer into your (EAG).

5.8.2.3

Pending Transfer Out View

Figure 70 – Member Information – Pending transfer out view

The pending transfer out view displays current member FIs who have requested to transfer out of your expanded affiliated
group. You do not need to approve requests to transfer out of your (EAG).

5.8.2.4

Transfer Completed View

Figure 71 – Member Information – Transfer completed view

The transfer completed view displays former member FIs who transferred out of your (EAG).
5.8.2.4.1

Download a list of former members who have transferred out of your (EAG):

1. Select one of the following links:
• Download former members transferred out (PDF).
• Download former members transferred out (CSV).
2. Follow your Internet browser’s prompts for saving files to your computer.
5.8.2.5

Add a Member

You can add a member via the add member link at the top of the page from any of the four-page views (all members,
pending transfer in, pending transfer out, and transfer completed). This allows you to add a member without having to page
to Question 12 in the registration. You cannot add a member while you are in the process of a transfer. For step-by-step
instructions on how to add a member, see Chapter 4.2.1. Member Information.
5.8.3

Branch Information

An FI (except a sponsoring entity) can view and edit its branch information via the branch information link on the home
page. The link will only be available if the FI answered Yes to Question 7. To view and edit branch information, the account
status must be in initiated, registration submitted, registration incomplete, or approved status.

5.8.3.1

View Branch Information

Figure 72 – Branch Information link on the home page

To access the branch information, select the branch information link under Your Information on the home page.
5.8.3.2

Add or Delete Branches

Figure 73 – Add or delete branches – Branch list

The system displays the branch information page. You can add and delete branches from this page without having to page
to Question 9 in the registration. Refer to Chapter 4.1.5 – Branches Outside of the U.S. for more information on how to
manage branches. Adding and deleting branches from this page will not affect the account status.
5.8.3.3

Download a complete branch list

1. To download a complete branch list in PDF or CSV format, select one of the following links:
• Download complete branch list (PDF).
• Download complete branch list (CSV).
2. A message may display notifying you it may take some time to generate the file. Click “OK” to continue.
3. Follow your Internet Browser’s prompts for saving files to your computer.
4. Click the “back to home page” button to go back to the home page.
5.8.4

Point of Contact (POC) Information

An FI is able to view its POC information via the POC information link on the home page if POC information has been
entered in Question 11B. To view its POC information, the account status must be in initiated, registration submitted,
registration incomplete, or approved status.

5.8.4.1

View POC Information

Figure 74 – POC information link on the home page

To access the POC information, select the POC information link on the home page.

Figure 75 – Viewing POC Information – POC List

The system displays the POC information page.
5.8.4.2

Download a complete POC list

1. To download a complete POC list in PDF or CSV format, select one of the following links:
• Download complete POC list (PDF).
• Download complete POC list (CSV).
2. A message may display notifying you it may take some time to generate the file. Click “OK” to continue.
3. Follow your Internet Browser’s prompts for saving files to your computer.
4. Click the “back to home page” button to go back to the home page.
NOTE: The complete POC list will include all POCs listed in Question 11B, as well as the RO listed in Question 10, since
the RO is also considered a POC for the FI

5.8.5

Manage Sponsored Entities (Sponsoring entities in approved status only)

Figure 76 – Manage sponsored entities link on home page

A sponsoring entity can manage its sponsored entities via the manage sponsored entities link on the home page. Depending
on the status of the sponsored entity, a sponsoring entity in approved status can view, add, edit, cancel, and delete sponsored
entities. Sponsoring entities can add up to 5,000 sponsored entities to their FATCA account. The manage sponsored entities
link will only be available when the sponsoring entity’s account is in approved status.
5.8.5.1

View Sponsored Entity Information

Sponsored entities are displayed in the sponsored entities table on the manage sponsored entities page. The table includes
the sponsored entity’s legal name, country/jurisdiction, FATCA classification, sponsored entity ID, status, status date, GIIN,
effective date, and certification submission dates. A sponsored entity ID is similar to a FATCA ID; however, it cannot be
used to log into the online registration system and is for identification purposes only. A sponsored entity’s GIIN will be
displayed only if it is in approved status and the effective date will be the date the sponsored entity’s GIIN is issued (original
approval date). The effective date will continue to display for canceled and terminated sponsored entities.
5.8.5.2

Download a complete list of sponsored entities

1. Select the manage sponsored entities link under Your Information on the home page.
2. To download the list in PDF or CSV format, select one of the following links:
• Download complete sponsored entities list (PDF).
• Download complete sponsored entities list (CSV).

NOTE: The links will not be available on the page if there are no sponsored entities in the table.

3. A message may display notifying you it may take some time to generate the file. Click “OK” to continue.
4. Follow your Internet browser’s prompts for saving files to your computer.
5. Select my home page link to return to the home page.
You can also download a complete list of sponsored entities directly from the home page. Go to Chapter 5.6.5 Download
Registration Tables for more information. The complete sponsored entities list will not include sponsored subsidiary
branches. For more information on viewing sponsored subsidiary branch information, go to Chapter 5.8.6 Manage
Sponsored Subsidiary Branches.
5.8.5.3

Add a Sponsored Entity

There are two ways a sponsoring entity can add sponsored entities to its FATCA account. A sponsoring entity can:
•
•

Add an individual sponsored entity
Add multiple sponsored entities at once using a file upload

5.8.5.3.1

Add an Individual Sponsored Entity

1. Select the manage sponsored entities link under Your Information on the home page to go to the manage sponsored
entities page.

Figure 77 – Add an individual sponsored entity – Manage sponsored entities page

2. Select the add an individual sponsored entity link on the manage sponsored entities page.

Figure 78 – Add an individual sponsored entity – Add a sponsored entity

3. Enter the legal name of the sponsored entity. See the box below for a definition of sponsored entity legal name:
Definition of
legal name

The legal name is the name of the sponsored entity used in official incorporation or organization documents, or
the name otherwise recognized by the residence jurisdiction government as the sponsored entity’s official name.
Typically, the legal name is the name used by the sponsored entity in legal documents.

4. Select the sponsored entity’s country/jurisdiction from the drop-down list. For a list of available countries in the dropdown lists, go to the FATCA Online Registration System: Country/Jurisdiction Listing page. See the box below for a
definition of country/jurisdiction:
Definition of
country/jurisdiction

The jurisdiction of residence means the jurisdiction in which the sponsored entity is treated as a
resident for income tax purposes (for example, the place of incorporation or place of principal
management and control). For a partnership or other flow-through entity, the sponsored entity’s
jurisdiction is under the laws of the jurisdiction which the entity is organized or established or, if not
organized or established under the laws of any jurisdiction, the jurisdiction where it maintains its
principal office.

5. Choose one of the following FATCA classifications to identify the sponsored entity in its country/jurisdiction:

Table 27 – FATCA Sponsored Entity Classifications

Select
Sponsored Subsidiary
Sponsored Fund
Sponsored Direct Reporting
NFFE

If
the sponsored entity is a sponsored FFI that is a sponsored controlled foreign corporation.
the sponsored entity is a sponsored FFI that is a sponsored investment entity.
the sponsored entity is a direct reporting NFFE that has another entity, other than a nonparticipating
FFI, that agrees with the NFFE to act as its sponsoring entity.

6. Select one of the following:
• To return to the manage sponsored entities page without adding the sponsored entity:
Click the “cancel” button.
• To add the sponsored entity:

Click the “submit” button.

7. If you added a sponsored fund or a sponsored direct reporting NFFEs, the system will direct you to the manage
sponsored entities page. If you added a sponsored subsidiary, you can add sponsored subsidiary branches on the next
screen.

Figure 79 – Add an individual sponsored entity – Manage sponsored subsidiary branches

8. Beginning with the first sponsored subsidiary branch, select the country/jurisdiction in which the branch is located from the
dropdown list. A sponsoring entity can only add one sponsored subsidiary branch per country/jurisdiction for each
sponsored entity. For a list of available countries in the drop-down lists, go to the FATCA Online Registration System:
Country/Jurisdiction Listing page.
9. Click on the “add another” button to add the sponsored subsidiary branch.
10. If the sponsored entity has a sponsored subsidiary branch in an additional country/jurisdiction, repeat the instructions for
steps 8 and 9 for each sponsored subsidiary branch until all are added. As sponsored subsidiary branches are added, the
branch information will display in the table below the “add another” button. The table is sorted by the country/jurisdiction
of the sponsored subsidiary branch.
11. To return to the manage sponsored entities page, click the “back to manage sponsored entities” button.

5.8.5.3.2

Add multiple sponsored entities using a file upload

A sponsoring entity can submit multiple sponsored entity records to the online registration system using a file upload. The
file upload option allows a sponsoring entity to add many sponsored entities (and sponsored subsidiary branches) at once,
rather than adding each individually.
The figure below illustrates the file upload process:

Figure 80 – Sponsored entity file upload process

Step 1: Create XML file

Step 1 requires users to create an XML file which can be done in two ways:
•

•

Users unfamiliar with XML should use The FATCA Registration Sponsored Entity Data Preparation Tool to create
an XML file. The tool and step by step instructions can be found on the Information for Adding Multiple Sponsored
Entities Using a File Upload page.
Users familiar with XML and who wish to create an XML file without using the Data Preparation Tool can find
instructions on how to download the schema, prepare, and validate the XML file:
• In this user guide, go to Appendix D – XML File Preparation Instructions for Adding Multiple Sponsored
Entities using a File Upload.
• On the FATCA website, Information for Adding Multiple Sponsored Entities Using a File Upload page.

After creating the file, continue to the instructions below on how to select and upload the file. These instructions also
describe how the file is processed and added to the sponsoring entity’s FATCA account.

Step 2: Log into sponsoring entity FATCA account
1. Select the manage sponsored entities link under Your Information on the home page. The manage sponsored entities
link will be available when the sponsoring entity’s account is in approved status.

Figure 81 – Add multiple sponsored entities using a file upload – Manage sponsored entities page

2. Click on the “browse” button on the manage sponsored entities page.
3. A dialog box will display prompting you to locate the XML file on your computer. Select the XML file you wish to
upload and click the “open” button. Only one file can be selected at a time.
NOTE: The browse/upload box may display differently depending on type of Internet browser.
XML file name requirements:
•
•
•
•

Must be 250 characters or less
Valid characters are uppercase and lowercase letters, A through Z, and numbers, 0 through 9, and underscore (_)
No blank spaces
The extension of the filename must be “.xml”

Step 3: Upload XML file
1. Click “upload” button to begin to upload the XML file.
2. A pop-up message will display notifying you that it will take some time to upload the file. Select one of the following:
• To return to the page without uploading the file:

Click the “cancel” button.

• To upload the file:

Click the “OK” button.

3. The file will either not be accepted for processing or accepted for processing:
• File not accepted: If the file contains errors at the time of the upload, it will not be accepted and an error
message will display with additional information about the error. A message will be posted to your message
board with information about the error.
• File accepted: If the file contains no errors at the time of the upload, the file will be accepted for processing
and a confirmation page will display with a confirmation number. A message will be posted to your message
board with the confirmation information. Allow 48 hours for the sponsored entities (and sponsored
subsidiary branches) included in the accepted XML file to be processed and added to the sponsored entity
table.

Figure 82 – Add multiple sponsored entities using a file upload – Uploaded file accepted

Step 4: Process XML file
Within 48 hours of an accepted file upload, a message will be posted to your message board with information on the
processing status of the file. The message will include the file’s confirmation number.
The file will either not be processed or complete processing:
•
•

File not processed: The message board message will provide additional information on why the file could
not be processed.
File processing complete: The file was processed successfully. The message board message will provide
information on the number of records that were added to the sponsored entity table. The number of records
refers only to the number of sponsored entities added and does not include any sponsored subsidiary
branches.

Step 5: Add sponsored entities
If the file is processed successfully, you can view your sponsored entities by selecting the manage sponsored entities link
on the home page. The records will be in submitted status and awaiting a GIIN. Monitor your message board for updates on
the status of the sponsored entities.

The table below contains possible errors you may receive during the process of adding sponsored entities. If applicable, a
message will be posted to your message board containing additional information about the error.
Table 28 – Possible errors that may occur when adding sponsored entities

Error Type
The file format is incorrect. Verify that the XML is
formatted correctly
The FATCA ID of the sponsoring entity in the file
does not match your FATCA ID
The file failed security screening
The file contains restricted characters

Adding these sponsored entities to your existing
sponsored entities will exceed the maximum number
allowed (5000)
The file failed schema validation. One or more records
in your file does not meet the requirements for adding
a sponsored entity or sponsored subsidiary branch
record, or the schema version is not correct
A system error has occurred. Try again later
Your file could not be processed due to a system error.
You need to resubmit your file
Your file was partially processed, but processing could
not be completed due to a system error

5.8.5.4

Next Steps
Validate the file against the XML schema using any XML editor. Follow
the error message’s instructions to correct the XML elements and
revalidate the file. Upload the corrected file
The FATCA ID in the XML file must be the same FATCA ID of the
account you are uploading to. Correct the XML file and upload the
corrected file
Create and upload a new XML file
Verify that you have not used two hyphens in a row without characters in
between, (--) are not allowed. Replace any use of an ampersand (&), with
“&”
The number of records in the file, plus the number of sponsored entities in
the sponsored entity table, will cause the total to exceed 5000 records.
Review your sponsored entities table and submit a new file that will not
exceed the record limit
Validate the file against the XML schema using any XML editor. Follow
the error message’s instructions to correct the XML elements, including
the schema version, and revalidate the file. Upload the corrected file
Upload the file again at a later time
Upload the file again
Review your sponsored entities table to determine which records were
successfully added. Create and upload a new file containing only the
records that were not added to the sponsored entity table

Edit a Sponsored Entity

Sponsoring entities in approved status can edit a sponsored entity’s legal name from the sponsored entities table on the
manage sponsored entities page. A sponsored entity’s legal name can only be edited if the sponsored entity is in submitted
or approved status.
1. Select the manage sponsored entities link under Your Information on the home page to display the manage sponsored
entities page.
2. From the sponsored entities table, select the edit link next to sponsored entity whose legal name you wish to edit.

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Figure 83 – Edit a sponsored entity’s legal name

3. Enter the new legal name of the sponsored entity.
4. Select one of the following:
• Click “cancel” to return to the manage sponsored entities page without editing the legal name.
• Click “submit” to save the changes and return to the manage sponsored entities page.
To change the country/jurisdiction or the classification of a sponsored entity, the sponsored entity must be canceled or
deleted and added again with the new country/jurisdiction or classification information.
5.8.5.5

Cancel a Sponsored Entity (for sponsored entities in approved status only)

A sponsoring entity in approved status can cancel sponsored entities in approved status from the sponsored entities table on
the manage sponsored entities page.
1. Select the manage sponsored entities link under Your Information on the home page.
2. From the sponsored entities table, select the cancel link next to the approved sponsored entity record you wish to cancel.
3. A warning message will display. Canceling a sponsored entity will cause the sponsored entity and their sponsored
subsidiary branches to no longer appear on the published IRS FFI List and their GIINs to no longer be valid. Select one
of the following:
• To go back without canceling the sponsored entity:

Click the “cancel” button.

• To continue and cancel the sponsored entity:

Click the “OK” button.

After canceling a sponsored entity, the sponsored entity will remain in the sponsored entities table with a status of
canceled.

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5.8.5.6

Delete a Sponsored Entity (for sponsored entities in submitted status only)

A sponsoring entity in approved status can delete sponsored entities in submitted status from the sponsored entities table on
the manage sponsored entities page.
1. Select the manage sponsored entities link under Your Information on the home page.
2. From the sponsored entities table, select the delete link next to the sponsored entity record you wish to delete.
3. A warning message will display. Deleting a sponsored entity in submitted status will also delete its sponsored subsidiary
branches. Select one of the following:
• To go back without deleting the sponsored entity:

Click the “cancel” button.

• To continue and delete the sponsored entity:

Click the “OK” button.

After deleting a sponsored entity, the sponsored entity will no longer appear in the sponsored entities table.
5.8.6

Manage Sponsored Subsidiary Branches

A sponsored entity with a sponsored subsidiary classification can have branches (sponsored subsidiary branches) and can
add and delete their sponsored subsidiary branches via the manage sponsored entities link on the home page when the
sponsored entity is in submitted or approved status.

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5.8.6.1

View Sponsored Subsidiary Branch Information

Sponsored subsidiary branches can be viewed from the sponsored entities table. Select the manage sponsored entities link
under Your Information on the home page to go to the manage sponsored entities page.

Figure 84 – Manage sponsored subsidiary branches – sponsored entities table

Select the branches link next to the sponsored entity record to view the sponsored subsidiary branch information.

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Figure 85 – Manage sponsored subsidiary branches – sponsored subsidiary branch information

The sponsored subsidiary branch information includes the sponsored subsidiary branch’s country/jurisdiction and GIIN. A
GIIN will be displayed only if it is in approved status.
5.8.6.2

Download a list of an individual sponsored entity’s sponsored subsidiary branches:

1. To download the list in PDF or CSV format, select one of the following links:
• Download complete sponsored subsidiary branch List (PDF).
• Download complete sponsored subsidiary branch list (CSV).
NOTE: If the sponsored entity has no sponsored subsidiary branches, the table will contain no items and the links will
not be available.
2. A message may display notifying you it may take some time to generate the file. Click “OK” to continue.
3. Follow your Internet browser’s prompts for saving files to your computer.
4. Click the “back to manage sponsored entities” button to return to the manage sponsored entities page.
You can download a complete list of sponsored subsidiary branches directly from the home page. Go to Chapter 5.6.5
Download Registration Tables for more information.

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5.8.6.3

Add a sponsored subsidiary branch

1. After you have selected the branches link next to the correct sponsored entity record, select the country/jurisdiction in
which the sponsored subsidiary branch is located from the drop-down list. A sponsoring entity can only add one
sponsored subsidiary branch per country/jurisdiction for each sponsored entity. For a list of available countries in the
drop-down lists, go to the FATCA Online Registration System: Country/Jurisdiction Listing page.
2. Click on the “add another” button to add the sponsored subsidiary branch.
If the sponsored entity has a sponsored subsidiary branch in an additional country/jurisdiction, repeat the instructions for
steps 1 and 2 for each sponsored subsidiary branch until all are added.
As sponsored subsidiary branches are added, the branch information will display in the table below the “add another”
button. The table is sorted by the country/jurisdiction of the sponsored subsidiary branch.

Figure 86 – Manage sponsored subsidiary branches – sponsored subsidiary branch entries

4. To return to the manage sponsored entities page, click the “back to manage sponsored entities” button
5.8.6.4

Delete a Sponsored Subsidiary Branch

1. Select the manage sponsored entities link under Your Information on the home page.
2. From the manage sponsored entities table, select the branches link next to the sponsored entity record to view the
sponsored subsidiary branch information.
3. From the manage sponsored subsidiary branches page, select the delete link next to sponsored subsidiary branch record
you wish to delete.
4. A warning message will display. Deleting a sponsored subsidiary branch will delete the GIIN and cause the sponsored
subsidiary branch to not to appear on the next published IRS FFI List.
• To go back without deleting the sponsored subsidiary branch:

Click the “cancel” button.

• To continue and delete the sponsored subsidiary branch:

Click the “OK” button.

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5.8.7

Certification History

A table of all submitted certifications is available from the account home page. Click on the Certification History link in
the Your Information section. This will display the summary information for each submitted certification, the FATCA ID
of the FI that submitted, whether it was a COPA or periodic certification, and certification results. You'll also see the date
it was submitted and the type of certification. The column for certification period only refers to periodic certifications. For
member FIs only, the link to view the certification will not appear unless you, and not your Lead FI, have submitted the
certification (i.e., cannot view a certification that was submitted by your lead FI). An FI will not have the link for
certification history if the registration is registration status under review, registration rejected/denied, agreement canceled
or agreement terminated.
Note: If a certification was submitted prior to a change FI type or transfer to an Expanded Affiliated Group with a
different FATCA ID, that certification will continue to display in the certification history table and will show the FATCA
ID that was used at the time of submission in the “Submitted by” column.

Figure 87 -- Certification History Member (FI)

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6 Chapter 6: Appendices/Miscellaneous

6.1

Appendix A – Get Help/Technical Support

Each page in the online registration system has a get help link. Select it to view the help page.

Figure 88 – Get Help – Where to Click

Figure 89 – Help page

The FATCA Online Registration System’s Help page includes a list of helpful links. Select a link to open a new window
and view the information.
Table 29 – Help page links and descriptions

Help Page Link
Registration User
Guide
Frequently Asked
Questions (FAQs) FATCA Registration
System
Dictionary for FATCA
Registration
FATCA Registration
Statuses
System Support*

Foreign
Account Tax
Compliance Act
(FATCA)

Description
Complete information for navigating through the registration system
Resource materials to assist users with the registration process and Frequently- Asked Questions (FAQs)

Dictionary of FATCA Registration System Acronyms.
A listing of all statuses, their descriptions definitions, and their next steps for each of the FATCA
Registration account statuses.
System support for the FATCA Online Registration System, including help with login problems, error
messages, and other technical system issues. Includes information on how to contact the Internal
Revenue Service with system questions
Published guidance, frequently asked questions, and other information about FATCA. Includes
information on how to submit non-system related questions

*When contacting the IRS for system support, include as much information as possible about the issue. (Ex: Include FATCA ID, date and time of
issue, in what part of the registration the issue occurred, error message displayed etc.)

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6.2

Appendix B – Glossary of Terms
Table 30 – Glossary of terms

Term
Branch

Definition
A branch is a unit, business, or office of an FI that is treated as a branch under the regulatory
regime of a jurisdiction, or is otherwise regulated under the laws of such jurisdiction as
separate from other offices, units, or branches of the FI.

Certification of Pre-existing Accounts A certification of preexisting accounts (COPA) is a one-time certification regarding an FIs
compliance with the identification and due diligence procedures for preexisting accounts.
Certification Period

The certification period is the period of time for which the FI must certify. This only applies
to a Periodic Certification.
The first certification period begins on the effective date of the FFI agreement and ends at the
close of the third full calendar year following the effective date of the FFI agreement. For
example, for an FI that has a FFI agreement with an effective date of July 1, 2014, the
certification period starts on July 1, 2014, and ends on December 31, 2017.
For entities that do not enter into an FFI agreement (e.g., Direct Reporting NFFE), the first
certification period begins on the date a GIIN is issued and ends at the close of the third full
calendar year following that date.
Each subsequent certification period is the three-calendar year period following the previous
certification period.

Common Parent Entity

Common parent entity means the common parent entity of an expanded affiliated group that
directly owns stock or other equity interests meeting the requirements of Treas. Reg. section
1.1471-5(i)(4) in at least one of the other members (without applying the constructive
ownership rules of section 318 of the Code). Generally, only a corporation shall be treated as
the common parent entity of an expanded affiliated group, unless the taxpayer elects to follow
the approach described in Treas. Reg. section 1.1471-5(i)(10).

Compliance FI

A Compliance FI means a PFFI, Reporting FI under a Model 1 or 2 IGA, or USFI that is a
member of an expanded affiliated group (EAG) that agrees to establish and maintain a
consolidated compliance program, perform a consolidated periodic review, and submit
required certifications on behalf of one or more member FIs that are part of its (EAG) (the
compliance group). A Compliance FI must meet the requirements to register as a lead FI, and
as part of that registration, it must identify each member FI that is included in its compliance
group.

Consolidated Compliance Group
(CCG)

A consolidated compliance group (CCG) is a set of member entities of the same type who are
associated together within a group (a CCG) and are represented by another entity responsible
to complete a certification on behalf of the member entities.

Consolidated Compliance Group
(CCG) Member

A consolidated compliance group (CCG) member is an entity within a CCG.

Direct Reporting NFFE

A direct reporting NFFE is a non-financial foreign entity (NFFE) that has elected to report its
substantial U.S. owners to the IRS pursuant to Treas. Reg. section 1.1472-1(c)(3).

Effective Date

The date the registration status is first set to approved status. If this date is prior to June 30,
2014, the effective date is set to June 30, 2014

Employer Identification Number
(EIN)

A number used by the IRS to identify a business entity. It is also known as a Federal Tax
Identification Number.

Exempt Beneficial Owner

An entity that is described in Treas. Reg. §1.1471-6 as: (1) a foreign government, a political
subdivision of a foreign government, or a wholly owned agency or instrumentality of any one
or more of the foregoing; (2) an international organization or a wholly owned agency or
instrumentality thereof; (3) a foreign central bank of issue; (4) a government of a U.S.
Territory; (5) a treaty-qualified retirement fund; (6) a broad participation retirement fund; (7)
a narrow participation retirement fund; (8) a fund formed pursuant to a plan similar to a
section 401(a) plan; (9) an investment vehicle used exclusively for retirement funds; (10) a
pension fund of an exempt beneficial owner; or (11) an entity wholly owned by exempt
beneficial owners. The term Exempt Beneficial Owner also includes any entity treated as an
exempt beneficial owner pursuant to a Model 1 or 2 IGA.

108

Expanded Affiliated
Group (EAG)

An expanded affiliated group (EAG) is generally defined in accordance with the principles of
section 1504(a) of the Code to mean one or more chains of members connected through
ownership by a common parent entity if the common parent entity directly owns stock or
other equity interests meeting the requirements of Treas. Reg. section 1.1471-5(i)(4) in at
least one of the other members (without applying the constructive ownership rules of section
318 of the Code).

FATCA ID

Each registering FI or direct reporting NFFE will be given a FATCA ID that will be used for
purposes of establishing and accessing its online FATCA account. For all FI types, other than
member, the FATCA ID is a randomly generated six-character alphanumeric string. These 6
characters are upper case letters excluding the letter O, or numbers, or a combination of both.
For members FIs, the FATCA ID will be comprised of 12 characters: the first 6 characters
will be the lead FIs FATCA ID, followed by a period, and the last 5 characters will be
alphanumeric and assigned sequentially to each member FI. The FATCA ID is not the same
as the GIIN.

Financial Institution (FI)

An institution that is a depository institution, custodial institution, investment entity, or
insurance company (or holding company of an insurance company) that issues cash value
insurance or annuity contracts.

Foreign Account Tax Compliance
Act (FATCA)

Legislation enacted in 2010 as part of the Hiring Incentives to Restore Employment (HIRE)
Act.

Foreign Financial Institution (FFI)

A Foreign financial institution (FFI) means a financial institution that is not located in the
United States and includes: (1) an FFI treated as a reporting FI under a Model 1 IGA,
including foreign branches of a USFI or Territory-organized FI, (2) an FFI treated as a
reporting FI under a Model 2 IGA and (3) a foreign branch of a USFI that has in effect a QI
Agreement.

Global Intermediary Identification
Number (GIIN)

A global intermediary identification number, assigned by the FATCA online registration
system, to an approved: FI, FI branch (excluding U.S branches), direct reporting NFFE,
sponsoring entity, sponsored entity or sponsored subsidiary branch. The GIIN may be used by
such entity to identify itself to withholding agents and tax administrations for FATCA
reporting. For further information on the make-up of the GIIN, see the FATCA Online
Registration System and FFI List GIIN Composition Information page.

Intergovernmental
Agreement (IGA)

An agreement or arrangement between the U.S. or the Treasury Department and a foreign
government or one or more agencies to implement FATCA.

Lead FI (lead)

A lead FI means a USFI, FFI, or a Compliance FI that will initiate the FATCA registration
process for each of its member FIs that is a PFFI, or RDCFFI and that is authorized to carry
out most aspects of its member FIs’ FATCA registrations. A lead FI is not required to act as a
lead FI for all member FIs within an (EAG). Thus, an (EAG) may include more than one lead
FI that will carry out FATCA registration for a group of its member FIs. A lead FI will be
provided the ability to manage the online FATCA account for its member FIs.

Member FI (Member)

A member FI is an FFI or direct reporting NFFE that is registering as a member of an (EAG)
that is not acting as a lead FI and that is registering as a PFFI, RDCFFI, or direct reporting
NFFE. For purposes of registration, a member FI may also include a USFI that is registering a
foreign branch that is treated as a reporting FI under Model 1 IGA or that intends to apply for
status as a QI. A member FI will need to obtain its FATCA ID from its lead FI. The FATCA
ID is used to identify the member FI for purposes of registration and is not the same number
as the GIIN.

Model 1 IGA

An agreement between the United States or the Treasury Department and a foreign
government or one or more foreign agencies to implement FATCA through reporting by
financial institutions to such foreign government or agency thereof, followed by automatic
exchange of the reported information with the IRS. For a list of jurisdictions treated as having
in effect an IGA, see FATCA Archive.

109

Model 2 IGA

An agreement or arrangement between the United States or the Treasury Department and a
foreign government or one or more foreign agencies to implement FATCA through reporting
by financial institutions directly to the IRS in accordance with the requirements of an FFI
Agreement, supplemented by the exchange of information between such foreign government
or agency thereof and the IRS. For a list of jurisdictions treated as having in effect an IGA,
see FATCA Archive.

Non-IGA Countries

Countries that do not have a FATCA Intergovernmental agreement in place with the U.S.

Nonreporting FI

An entity that is established in a jurisdiction that has in effect a Model 1 or 2 IGA and that is
treated as a nonreporting FI in Annex II of the applicable Model 1 or 2 IGA or that is
otherwise treated as a deemed-compliant FFI or an exempt beneficial owner under Treas. Reg.
§1.1471-5 or §1.1471-6.

Participating Financial Institution
(PFFI)

An FFI that: (1) is registering to agree to enter into an FFI Agreement, (2) is treated as a
reporting FI under a Model 2 IGA and that is certifying that it will comply with the terms of
an FFI Agreement, as modified by the terms of the applicable Model 2 IGA, or (3) is a foreign
branch of a USFI that has in effect a QI Agreement and that is also agreeing to the terms of an
FFI Agreement, unless such branch is treated as a reporting FI under a Model 1 IGA (see
RDCFFI definition). See Rev. Proc. 2014-38, 2014-29 I.R.B. 131 (as updated), for the FFI
Agreement.

Periodic Certification

A periodic certification is a certification required to be submitted by the July 1 following the
end of each certification period (i.e., every 3 years) regarding the entity’s compliance with
various FATCA requirements

Point of Contact (POC)

An individual authorized by the FI or direct reporting NFFE to receive FATCA-related
information regarding the FI or direct reporting NFFE, and to take other FATCA-related
actions on behalf of the FI or direct reporting NFFE.

Qualified Intermediary (QI)

A person described in Treas. Reg. §1.1441-1(e)(5)(ii) that has entered into a qualified
intermediary agreement (QI Agreement) with the IRS. See Rev. Proc. 2014-39, 2014-29
I.R.B. 151 (as updated), for the QI Agreement.

Registered Deemed Compliant
Collective Certification

A lead FI who is in a Registered Deemed Compliant classification submits a certification for
itself and its Registered Deemed Compliant members. This only applies to a Periodic
Certification.

Registered Deemed- Compliant FFI
(RDCFFI)

(1) an FFI that is registering to confirm that it meets the requirements to be treated as a local
FFI, nonreporting member FI of a PFFI group, qualified collective investment vehicle,
restricted fund, qualified credit card issuer, sponsored investment entity, or sponsored
controlled foreign corporation (see Treas. Reg. §1.1471-5(f)(1)(i) for more information about
these categories), (2) a reporting FI under a Model 1 IGA that is registering to obtain a GIIN,
or (3) an FFI that is treated as a Nonreporting FI under a Model 1 or 2 IGA and that is
registering pursuant to the applicable Model 1 or 2 IGA.

Related Entity

An entity that is related to another entity under an applicable Model 1 or 2 IGA. An entity is
related to another if either entity controls the other or the two entities are under common
control. Control includes direct or indirect ownership of more than 50 percent of the vote or
value in an entity.

Renewal Effective Date

The effective date of the new FFI agreement.

Reporting FI under a Model 1 or
Model 2 IGA

An FI that is treated as a reporting FI under the terms of a Model 1 or Model 2 IGA that is in
effect. The term reporting FI also includes a foreign branch of a USFI that is treated as a
reporting FI under the terms of a Model 1 IGA that is treated as in effect. A foreign branch of
a USFI treated as a reporting FI under the terms of a Model 2 IGA is not required to submit a
FATCA Registration form to obtain a GIIN unless it intends to apply for status as a QI.

110

Responsible Officer (RO) for
Question 10

The individual authorized under applicable local law to establish the statuses of the FIs or
direct reporting NFFE’s home office and branches as indicated in the registration. To have the
authority to "establish the statuses" for purposes of Question 10, an RO must have the
authority to act on behalf of the FI or direct reporting NFFE or to represent the FATCA
status(es) of the FI or direct reporting NFFE to the IRS as part of the registration process. The
RO for purposes of Question 10 must also have the authority under local law to designate
additional POCs. The RO identified in Question 10 will be a Point of Contact (POC) for the
FI or direct reporting NFFE. If an FI is a lead FI, the FIs RO will automatically be treated as a
POC for the FI and any member FI. See Question 10 for additional guidance on ROs.

Responsible Officer (RO) for Part 4

The individual with authority under local law to submit the information provided in the
registration on behalf of the FI or direct reporting NFFE. In the case of FIs, direct reporting
NFFEs, or FI branches not governed by a Model 1 IGA, this individual must also have
authority under local law to certify that the FI or direct reporting NFFE meets the
requirements applicable to the FIs or direct reporting NFFE’s status or statuses identified in
the registration. The individual must be able to certify, to the best of his or her knowledge,
that the information provided in the FIs or direct reporting NFFE’s registration is accurate and
complete. The RO identified in Part 4 of the FIs or direct reporting NFFE’s registration need
not be the same individual identified as the RO in Line 10 or Line 11b. See Part 4 for
additional guidance on ROs.

Single FI (Single)

A single FI means an FI that does not have any member FIs and that is registering for PFFI or
RDCFFI status for itself or one or more of its branches. A single FI may also include a USFI
that is registering a foreign branch treated as a reporting FI under a Model 1 IGA or that
intends to apply for status as a QI.

File Type	application/pdf
File Title	Publication 5118 (Rev. 9-2024)
Subject	Revised FATCA Online Registration User Guide
Author	SE:LB:ADCCI:DS
File Modified	2024-09-13
File Created	2024-08-07