Federal housing law
Instruction 8966 — Instructions for Form 8966, FATCA Report
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 1 chapter · 23 sections
- Jurisdiction
- United States
Contents
▸2025
Overview▸Instructions for Form 8966
Overview- Future Developments
- Reminders
▸General Instructions
- ! payments to U.S. non-exempt recipients must
▸! or RDCFFI that is not required to file Form 8966
- ! electronically with the IRS, then the corrected
▸! electronically with the IRS, then the amended
▸! jointly held account in Part II, you must report each
▸! agent reporting substantial U.S. owners of a
- !