FATCA: FAQs on extensions of time to file Form 8966

FATCA: FAQs on extensions of time to file Form 8966

The IRS today updated a list of “frequently asked questions” (FAQs) concerning the FATCA regime and specifically concerning Form 8966, Foreign Account Tax Compliance Act (FATCA) Report.


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The new FAQs address the following areas and have a notation “Added: 06-9-2015”—

  • How to request an additional extension of time to file Forms 8966 for tax year 2014? In general, separate requests must be submitted for each filer. The FAQ explains that for 2014 only, an additional 90-day extension of time is automatically approved for eligible filers.
  • How to submit a request to waive the requirement to file Forms 8966 electronically for tax year 2014? The deadline for submitted this request is August 13, 2015, but additional time may be granted if a separate request for extension for each filer is submitted by June 29, 2015.

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