When, How, and Where To File

When to file. Form 8966 is required to be filed on or before March 31 of the year following the end of the calendar year for which the form is required to be filed. A Reporting Model 2 FFI must file Form 8966 on the same filing dates that apply to a PFFI, unless a different reporting date is specified in an applicable Model 2 IGA.

Note. If the due date falls on a weekend or on a U.S. legal holiday, the due date will be the next business day.

Extension of time to file. An automatic 90-day extension of time to file Form 8966 may be requested. To request an automatic 90-day extension of time to file Forms 8966, file Form 8809-I. See the Instructions for Form 8809-I for where to file that form. You should request an extension as soon as you are aware that an extension is necessary, but no later than the due date for filing Forms 8966. No extension of time to file is permitted for Forms 8966 filed by a Reporting Model 2 FFI to report a non-consenting U.S. account. A Reporting Model 2 FFI should refer to the applicable Model 2 IGA for the due dates for those filings.

Under certain hardship conditions, the IRS may grant an additional 90-day extension to file Form 8966. See Regulations section 1.1471-4(d)(3)(vii). To request an additional 90-day extension of time to file Form 8966, file a second Form 8809-I before the end of the initial extended due date. See the Instructions for Form 8809-I for more information on the requirements for requesting an additional extension for filing Form 8966.

Each branch requesting an automatic or additional extension must file a separate Form 8809-I.

Electronic filing requirement. An entity that is a financial institution is required to file Form 8966 electronically, irrespective of the number of Forms 8966 filed. All other filers are strongly encouraged to electronically file Forms 8966. To request a waiver from the required filing of Forms 8966 electronically, submit Form 8508-I. Waiver requests should be filed at least 45 days before the due date of the returns. See the instructions for Form 8508-I for where to file and additional information.

How to file electronically. Those filing electronically should refer to Pub. 5124 for instructions on how to populate the fields for the electronic Form 8966. These instructions can generally be used to supplement Pub. 5124. Information on how to submit the Form 8966 electronically to the IRS is provided in Pub. 5190 and Pub. 5188. If you are required to file electronically but fail to do so, and you do not have an approved waiver on record, penalties under sections 6721 through 6724 may apply.

Where to file paper Form 8966. If you have received a waiver of the Form 8966 electronic filing requirement from the IRS or are not otherwise required to file Form 8966 electronically, you may send all paper Forms 8966, along with Form 8966-C, Cover Sheet for Form 8966 Paper Submissions, to the following address.

Internal Revenue Service FATCA, Stop 6052 AUSC 3651 South IH 35 Austin, Texas 78741

More information and updates to Form 8966. For information about FATCA, including updates to Form 8966 and its instructions, as well as answers to Frequently Asked Questions, go to IRS.gov/FATCA .