IRS FATCA TIN Codes for Y2022 Reporting
The U.S. Internal Revenue Service (IRS) updated the tax identification number (TIN) codes to be used in Y2022 FATCA reporting when certain Model 1 Foreign Financial Institutions (FFIs) have been unable to obtain a U.S. TIN for their pre-existing accounts that are reportable accounts. IRS TIN Reprieve For information regarding IRS Notice 2023-11 and the requirements for when an FFI may use the TIN codes, please see my recent blog post: FATCA: IRS Gives FFIs US TIN Reprieve. Tr