New IRS Guidance on the TIN and Date of Birth Requirement
12 Pages Posted: 28 Nov 2018
Date Written: December 04, 2017
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: Suggested Citation