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2025›Instructions for Form 8966

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

CAUTION

Do not enter the GIIN of the Sponsoring Entity or trustee of a Trustee-Documented Trust on line 9. That information is reported on line 4.

Line 10. If the entity shown on line 6 has been issued a U.S. TIN, enter the TIN on line 10. If you entered the entity's GIIN on line 9, do not complete line 10. If the entity shown on line 6 is a Territory Financial Institution that has not been issued a TIN by the IRS, report the EIN assigned to the entity by the relevant U.S. territory. If the entity shown on line 6 does not have either a GIIN or a TIN, leave line 10 blank.

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

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