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TREAS/IRS RIN: 1545-BL73 Publication ID: Spring 2014 
Title: Revisions to Foreign Financial Institution Reporting and Withholding Regulations (Temporary) 
Abstract: These temporary regulations will provide technical amendments to final regulations issued under chapter 4 of Subtitle A (sections 1471 through 1474) of the Internal Revenue Code of 1986, commonly known as the Foreign Account Tax Compliance Act or FATCA. In Treasury Decision 9610 (78 FR 5874), the Treasury Department (Treasury) and the IRS issued final regulations under chapter 4 regarding reporting by foreign financial institutions (FFIs) with respect to U.S. accounts, and withholding on payments to FFIs and other foreign persons. The final regulations issued in TD 9610 affect persons making certain U.S.-related payments to FFIs and other foreign entities and payments by FFIs to other persons. The IRS and Treasury are issuing the temporary regulations containing technical corrections to TD 9610 to respond to post-publication comments that have been received relating to technical errors contained in the regulations and the IRS and Treasury's further analysis of the regulations. The IRS and Treasury will issue a notice of proposed rulemaking by cross-reference to temporary regulations for which the text of the temporary regulations contained in this document also serves as the text of the proposed regulations. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.1471-0    26 CFR 1.1471-1    26 CFR 1.1474-2    26 CFR 1.1471-3   
Legal Authority: 26 USC 1471    26 USC 1474   
Legal Deadline:  None
Action Date FR Cite
Interim Final Rule  12/00/2014 
Additional Information: REG-130967-13 Drafting attorney: Joseph S. Henderson (202) 622-3840 Reviewing attorney: John J. Sweeney (202) 927-0423 Treasury attorney: Unassigned CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Federal 
Federalism: No 
Included in the Regulatory Plan: No 
International Impacts: This regulatory action will be likely to have international trade and investment effects, or otherwise be of international interest.
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BL72 
Agency Contact:
Joseph S. Henderson
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6942
Fax:202 317-4982

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