Notice 2024-78, page 1111.
Internal Revenue Bulletin 2024-46 · 2026-10-03 edition · updated 2026-10-04 · United States
This notice extends the transitional FATCA reporting relief in Notice 2023-11 (with two additional requirements) and is intended to enable the IRS to continue to collect and analyze information relating to characteristics of accounts maintained by Model 1 Foreign Financial Institutions (FFIs) missing required U.S. TINs. This information will be used to develop any permanent relief for reporting Model 1 FFIs who continue to report with missing U.S. TINs for certain accounts.
Get a plain-English answer with a citation back to this text.
Ask AI about this code