Part II—Account Holder or Payee Information

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

See the chart at Specific Instructions and Special instructions for filers not specifically listed in chart , earlier, before you begin this part to determine whether you are required to complete Part II.

Direct Reporting NFFEs and Sponsored Direct Re- porting NFFEs. If you are a Direct Reporting NFFE or a Sponsoring Entity filing Form 8966 on behalf of a Sponsored Direct Reporting NFFE, do not complete Part II. Identifying information about the Direct Reporting NFFE or Sponsored Direct Reporting NFFE should be provided in Part I of the Form 8966.

Jointly held accounts. If you are reporting a

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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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