2025›Instructions for Form 8966
! electronically with the IRS, then the amended
Instruction 8966 — Instructions for Form 8966, FATCA Report · 2026-10-03 edition · updated 2026-10-04 · United States
CAUTION Form 8966 and accompanying voided Form 8966
must be filed electronically with the IRS. If the Form 8966 that you are amending was filed in paper format with the IRS, then the amended Form 8966 and accompanying voided Form 8966 must be filed in paper format with the IRS. Failure to follow this rule will result in your amended Form 8966 not being processed by the IRS.
8 Instructions for Form 8966 (2025)
Voided report. If you are filing an amended report, also file a copy of the Form 8966 as originally filed with the IRS, updated by checking the “Voided report” box.
No accounts to report. A Direct Reporting NFFE or a Sponsoring Entity reporting on behalf of a Sponsored Direct Reporting NFFE that has no substantial U.S. owners to report during the calendar year should check this box and complete Part I only. This box is optional for filers other than Direct Reporting NFFEs and Sponsoring Entities filing on behalf of a Sponsored Direct Reporting NFFE.
Get a plain-English answer with a citation back to this text.
Ask AI about this code