New IRS Guidance on the TIN and Date of Birth Requirement

12 Pages Posted: 28 Nov 2018

Date Written: December 04, 2017

Abstract

The article examines the guidance and procedures in Notice 2017-46 and answers questions concerning the revised documentation, validation, and reporting requirements and their impact on financial institutions.

Keywords: IRS, U.S. TIN, Date of Birth, Chapter 3, Foreign TIN, W-8, Form 1042-S, Model 1 FFI, FATCA, written statements, validity, Reporting Model 1 FFIs

JEL Classification: K74

Suggested Citation

Marsan, Dean, New IRS Guidance on the TIN and Date of Birth Requirement (December 04, 2017). Tax Notes, Vol. 157, No. 10, 2017. Available at SSRN: https://ssrn.com/abstract=3285957

Dean Marsan (Contact Author)

FATCA Consultant--Florida ( email )

FL
United States
917.669.9422 (Phone)

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