IRS finalizes Form 8957, FATCA registration for 2017 | KPMG | US
Share with your friends

United States: IRS finalizes Form 8957, FATCA registration and instructions

IRS finalizes Form 8957, FATCA registration

The IRS this week posted final versions of the FATCA registration form and the related instructions.


Related content

Form 8957, Foreign Account Tax Compliance Act (FATCA) Registration (Rev. June 2017) reflects a posting date of 14 June 2017, and the Instructions for Form 8957 (Rev. June 2017) were posted 12 June 2017. These items reflect the following changes:

  • Removal of limited FFI and limited branch statuses: The transitional period for limited FFI and limited branch statuses has expired. 
  • Renewal of QI, WP, and WT agreements: Beginning with 2017 renewals, QIs, WPs, and WTs will no longer renew their agreements using Form 8957. Instead, QIs, WPs, and WTs will renew their agreements using the QI/WP/WT Application and Account Management System.


Read Form 8957 (Rev. 2017) [PDF 109 KB] and the Form 8957 instructions (Rev. June 2017) [PDF 170 KB]

© 2018 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Request for proposal