Foreign Account Tax Compliance Act User Guide

Publication 5124 (4-2017) Catalog Number ... - IRS tax forms

FATCA XML Schema v2.0 User Guide 7 1 Introduction 1.1 About FATCA The Foreign Account Tax Compliance Act (FATCA) was enacted as part of the Hire Incentives to Restore Employment (HIRE) Act in 2010. FATCA was created to address non-reporting of income related to foreign financial accounts held by US taxpayers.

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