! payments to U.S. non-exempt recipients must

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

CAUTION report these payments on the appropriate Form

1099 to the extent required under chapter 61. You do not need to file Form 8966 to report these payments.

An FFI other than a PFFI, Reporting Model 2 FFI,

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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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