SECTION 3. JURISDICTIONS OF
Internal Revenue Bulletin 2023-51 · 2026-10-03 edition · updated 2026-10-04 · United States
RESIDENCE WITH RESPECT TO WHICH THE DEPOSIT INTEREST REPORTING REQUIREMENT APPLIES
The following are the jurisdictions with which the United States has in effect
an income tax or other convention or bilateral agreement relating to the exchange of tax information within the meaning of section 6103(k)(4) pursuant to which the United States agrees to provide, as well as receive, information and under which the competent authority is the Secretary of the Treasury or the Secretary’s delegate:
| Jurisdiction | Rev. Proc. First Identifying Jurisdiction |
|---|---|
| Antigua & Barbuda | 2012-24 |
| Argentina | 2018-36 |
| Aruba | 2012-24 |
| Australia | 2012-24 |
| Austria | 2012-24 |
| Azerbaijan | 2012-24 |
| Bangladesh | 2012-24 |
| Barbados | 2012-24 |
| Belgium | 2012-24 |
| Bermuda | 2012-24 |
| Brazil | 2014-64 |
| British Virgin Islands | 2012-24 |
| Bulgaria | 2012-24 |
| Canada | 2012-24 |
| Cayman Islands | 2014-64 |
| Chile | 2021-32 |
| China | 2012-24 |
| Colombia | 2014-64 |
| Costa Rica | 2012-24 |
| Croatia | 2014-64 |
| Curaçao | 2014-64 |
| Cyprus | 2012-24 |
| Czech Republic | 2012-24 |
| Denmark | 2012-24 |
| Dominica | 2012-24 |
| Dominican Republic | 2012-24 |
| Ecuador | 2023-36 |
| Egypt | 2012-24 |
| Estonia | 2012-24 |
| Faroe Islands | 2017-46 |
| Finland | 2012-24 |
| France | 2012-24 |
| Georgia | 2019-23 |
December 18, 2023 1486 Bulletin No. 2023–51
| Jurisdiction | Rev. Proc. First Identifying Jurisdiction |
|---|---|
| Germany | 2012-24 |
| Gibraltar | 2012-24 |
| Greece | 2012-24 |
| Greenland | 2017-46 |
| Grenada | 2012-24 |
| Guernsey | 2012-24 |
| Guyana | 2012-24 |
| Honduras | 2012-24 |
| Hong Kong | 2014-64 |
| Hungary | 2012-24 |
| Iceland | 2012-24 |
| India | 2012-24 |
| Indonesia | 2012-24 |
| Ireland | 2012-24 |
| Isle of Man | 2012-24 |
| Israel | 2012-24 |
| Italy | 2012-24 |
| Jamaica | 2012-24 |
| Japan | 2012-24 |
| Jersey | 2012-24 |
| Kazakhstan | 2012-24 |
| Korea, Republic of | 2012-24 |
| Latvia | 2012-24 |
| Liechtenstein | 2012-24 |
| Lithuania | 2012-24 |
| Luxembourg | 2012-24 |
| Malta | 2012-24 |
| Marshall Islands | 2012-24 |
| Mauritius | 2014-64 |
| Mexico | 2012-64 |
| Moldova | 2018-36 |
| Monaco | 2012-24 |
| Morocco | 2012-24 |
| Netherlands | 2012-24 |
| Netherlands special municipalities: Bonaire, Sint Eustatius, and Saba |
2012-24 |
| New Zealand | 2012-24 |
| Norway | 2012-24 |
| Pakistan | 2012-24 |
| Panama | 2012-24 |
| Peru | 2012-24 |
| Philippines | 2012-24 |
| Poland | 2012-24 |
| Portugal | 2012-24 |
Bulletin No. 2023–51 1487 December 18, 2023
| Jurisdiction | Rev. Proc. First Identifying Jurisdiction |
|---|---|
| Romania | 2012-24 |
| Russian Federation | 2012-24 |
| Saint Lucia | 2016-56 |
| Singapore | 2020-15 |
| Sint Maarten | 2014-64 |
| Slovak Republic | 2012-24 |
| Slovenia | 2012-24 |
| South Africa | 2012-24 |
| Spain | 2012-24 |
| Sri Lanka | 2012-24 |
| Sweden | 2012-24 |
| Switzerland | 2012-24 |
| Thailand | 2012-24 |
| Trinidad and Tobago | 2012-24 |
| Tunisia | 2012-24 |
| Turkey | 2012-24 |
| Ukraine | 2012-24 |
| United Kingdom | 2012-24 |
| Venezuela | 2012-24 |
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