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2025›Instructions for Form 8966

! agent reporting substantial U.S. owners of a

Instruction 8966 — Instructions for Form 8966, FATCA Report · 2026-10-03 edition · updated 2026-10-04 · United States

CAUTION passive NFFE, or specified U.S. persons owning

certain equity or debt interests in an ODFFI, you are required to file a separate Form 8966 to report information required in Part III for each such substantial U.S. owner or specified U.S. person. If you are a Direct Reporting NFFE or a Sponsoring Entity filing on behalf of a Sponsored Direct Reporting NFFE, you are required to file a separate Form 8966 to report each substantial U.S. owner.

Lines 1a through 5. Account holder or payee information. Complete lines 1a through 5 as follows to report information with respect to:

  • A U.S. account held by a specified U.S. person and maintained by a PFFI.

  • A passive NFFE with substantial U.S. owners or an ODFFI with certain equity or debt interests held by specified U.S. persons that:

  1. Is an account holder of a PFFI; or
  2. Receives a withholdable payment from a withholding agent, unless the withholding agent receives the certification from a PFFI or RDCFFI receiving the payment, as described in Withholding Agent Reporting

10 Instructions for Form 8966 (2025)

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▸Contents — Instruction 8966 — Instructions for Form 8966, FATCA Report
Instruction 8966 — Instructions for Form 8966, FATCA Report

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