SECTION 1. PURPOSE

This revenue procedure provides a list of the jurisdictions with which the United States has in effect a relevant information exchange agreement such that the report­ ing requirement of §§ 1.6049-4(b)(5) and 1.6049-8(a) of the Income Tax Regula­ tions may apply with respect to certain deposit interest paid to residents of such jurisdictions.

This revenue procedure also provides a list of the jurisdictions with which the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) have determined that it is appropriate to have an automatic exchange

relationship with respect to the informa­ tion collected under §§ 1.6049-4(b)(5) and 1.6049-8(a).

These lists are updated and restated ver­ sions of those set forth in Rev. Proc. 202336, I.R.B. 2023-51 1485. Armenia and Uru­ guay have been added in Section 3 of this revenue procedure to the list of jurisdictions with which the United States has in effect a relevant information exchange agreement. Costa Rica and Thailand have been added in Section 4 of this revenue procedure to the list of jurisdictions with which the Treasury Department and the IRS have determined that it is appropriate to have an automatic exchange relationship.