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Federal housing law

0721 Publ 5147 (PDF)

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States
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Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5147.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Foreign Account Tax Compliance Act

FATCA

Foreign Financial Institution (FFI) List Search and Download Tool

User Guide July 2021

Contents

List of Figures ..................................................................................................................................................... 3

  1. Introduction .................................................................................................................................................. 4

Introduction .................................................................................................................................................. 4

FATCA Introduction .............................................................................................................................. 4 1.1.FINs and multiple GIINs ................................................................................................................................ 5

FINs and multiple GIINs ................................................................................................................................ 5

FFI List Search and Download Tool Overview .......................................................................................... 5 1.2.System Requirements/Launch the FFI List Search and Download Tool ............................................................... 7

FINs and multiple GIINs ................................................................................................................................ 5

  1. System Requirements/Launch the FFI List Search and Download Tool ............................................................... 7

System Requirements/Launch the FFI List Search and Download Tool ............................................................... 7

System Requirements ............................................................................................................................. 7 2.1.Minimum requirements .................................................................................................................................. 7

Minimum requirements .................................................................................................................................. 7

Session cookies enabled ................................................................................................................................. 7

Printing ........................................................................................................................................................ 7

Printing ........................................................................................................................................................ 7

Launch the FFI List Search and Download Tool ........................................................................................ 7 2.2.The FFI List Search and Download Tool .......................................................................................................... 9

  1. The FFI List Search and Download Tool .......................................................................................................... 9

The FFI List Search and Download Tool .......................................................................................................... 9

Introduction .......................................................................................................................................... 9 3.1. Download the Entire FFI List .................................................................................................................. 9

Introduction .......................................................................................................................................... 9

Download the Entire FFI List .................................................................................................................. 9 3.2.To download the current entire FFI list: ........................................................................................................... 9

To download the current entire FFI list: ........................................................................................................... 9

To save the downloaded file: ........................................................................................................................ 10

To download a prior month’s version of the FFI list: ....................................................................................... 10

To save the downloaded file: ........................................................................................................................ 11

To view the structural design of the XML file and to validate the XML document: ............................................. 12

To view the structural design of the XML file and to validate the XML document: ............................................. 12

Search the FFI List ............................................................................................................................... 12 3.3.To open the search tips: ............................................................................................................................... 13

To open the search tips: ............................................................................................................................... 13

To begin a search: ....................................................................................................................................... 13

To search based on entered criteria ................................................................................................................ 17

View search results ..................................................................................................................................... 18

Navigate search results ................................................................................................................................ 19

Download search results .............................................................................................................................. 19

Clear search criteria and results ..................................................................................................................... 19

Clear search criteria and results ..................................................................................................................... 19

Download a Partial FFI List (Search Results) .......................................................................................... 20 3.4.To download a partial FFI list (search results): ............................................................................................... 21

To download a partial FFI list (search results): ............................................................................................... 21

  1. Appendices ................................................................................................................................................ 22

1 Foreign Financial Institution (FFI) List Search and Download Tool: User Guide

Appendix A – FFI List Resources and Important Links ............................................................................ 22

Appendix A – FFI List Resources and Important Links ............................................................................ 22

Appendix B – List of Abbreviations and Acronyms ................................................................................. 23 4.2. Appendix C – List of Error Messages ..................................................................................................... 24

Appendix B – List of Abbreviations and Acronyms ................................................................................. 23

Appendix C – List of Error Messages ..................................................................................................... 24 4.3. Appendix D – GIIN Composition .......................................................................................................... 25

Appendix C – List of Error Messages ..................................................................................................... 24

Appendix D – GIIN Composition .......................................................................................................... 25 4.4.

2 Foreign Financial Institution (FFI) List Search and Download Tool: User Guide

Exceptions & meaning →

List of Figures

Figure 1 - Foreign Financial Institution (FFI) List Overview ................................................................................................. 4 Figure 2- Foreign Financial Institution (FFI) List Components ............................................................................................. 6 Figure 3- Foreign Account Tax Compliance Act (FATCA) Foreign Financial Institution (FFI) List Landing Page ............. 8 Figure 4 - Downloading the Current Entire Foreign Financial Institution (FFI) List ............................................................. 9 Figure 5 - Downloading a Prior Months’ Foreign Financial Institution (FFI) List ............................................................... 10 Figure 6 – Foreign Financial Institution (FFI) List Search and Download Tool Prior Months’ Page .................................. 11 Figure 7 - Foreign Financial Institution (FFI) List Search and Download Tool Search Page .............................................. 12 Figure 8 - Search Tips ........................................................................................................................................................... 13 Figure 9 - Search Criteria Fields ........................................................................................................................................... 13 Figure 10- Global Intermediary Identification Number (GIIN) Field ................................................................................... 14 Figure 11- Financial Institution Name Field ......................................................................................................................... 14 Figure 12 - Foreign Financial Institution (FFI) or Branch Field ........................................................................................... 14 Figure 13- Search Criteria Information ................................................................................................................................. 16 Figure 14 - Search Functionalities ........................................................................................................................................ 17 Figure 15 – Foreign Financial Institution (FFI) List Search and Download Tool Search Results ........................................ 18 Figure 16- Sort Functionality for Search Results .................................................................................................................. 19 Figure 17 - Navigation Functionality for Search Results ...................................................................................................... 19 Figure 18 - Search Results Download Links ........................................................................................................................ 19 Figure 19- Clear Button ........................................................................................................................................................ 19 Figure 20 - Download Foreign Financial Institution (FFI) List Search Results ................................................................... 20 Figure 21- Download Partial Foreign Financial Institution (FFI) List Options .................................................................... 21 Figure 22- Foreign Financial Institution (FFI) List of Abbreviations and Acronyms .......................................................... 23 Figure 23 – List of Error Messages ....................................................................................................................................... 24 Figure 24 –GIIN Composition .............................................................................................................................................. 26

3 Foreign Financial Institution (FFI) List Search and Download Tool: User Guide

Exceptions & meaning →

1. Introduction

1.1. FATCA Introduction

The Foreign Account Tax Compliance Act (FATCA) was enacted as part of the Hire Incentives to Restore Employment (HIRE) Act in 2010. FATCA was created to address non-reporting of income related to foreign financial accounts held by US taxpayers.

FATCA requires certain foreign financial institutions (FFIs) to report certain information about its U.S. accounts, accounts held by owner-documented FFIs (ODFFI), and certain aggregate information concerning accounts held by recalcitrant account holders and, for a transitional period, accounts held by nonparticipating FFIs. Generally, FFIs will commit to this reporting requirement by registering with the IRS and signing an agreement with the IRS. In most cases, FFIs that do not register with the IRS will be subject to 30% withholding on certain U.S. source payments. Chapter 4 of the FATCA regulations requires a withholding agent to deduct and withhold tax equal to 30 percent of a withholdable payment made to a passive non-financial foreign entity (NFFE) unless the passive NFFE certifies to the withholding agent that it does not have any substantial U.S. owners or provides certain identifying information with respect to its substantial U.S. owners. Payments to NFFEs that report their substantial U.S. owners directly to the IRS (direct reporting NFFEs) are excepted from withholding and reporting by the withholding agent.

An approved financial institution (FI) (other than a limited FFI or a limited branch), direct reporting NFFE, or sponsoring entity that registers with the IRS under FATCA will receive a global intermediary identification number (GIIN) and appear on the published FFI list. The FFI list appears on IRS.gov’s FATCA section where it can be searched and/or downloaded. The FFI List Search and Download Tool allows users to search entities on the list by GIIN, financial institution name, or country/jurisdiction of the FFI 1 or branch. First published in June 2014, the FFI list is updated and published monthly, with prior months’ lists available for download.

Figure 1 - Foreign Financial Institution (FFI) List Overview

1 For purposes of this guide only, the terms “FFI,” “financial institution,” or “FI” mean all entities that appear on the published FFI list (such as foreign financial institutions, direct reporting NFFEs, trustees of trustee-documented trusts, sponsoring entities, sponsored entities, and non-GIIN filers).

4 Foreign Financial Institution (FFI) List Search and Download Tool: User Guide

FINs and multiple GIINs

FATCA identification number (FIN) There are certain entities, such as U.S. withholding agents (USWA), territory financial institutions (TFI), third party preparers, and commercial software vendors that do not need to have a GIIN (non-GIIN filers). A non-GIIN filer must get a FATCA identification number (FIN) to enroll in the International Data Exchange Service (IDES) for FATCA reporting.

Publication of a FIN on the FFI list does not change the filer’s status for FATCA purposes, as it does not make the filer an FFI and does not serve any function related to withholding tax on payments under FATCA. A FIN will be accompanied by a generic name (e.g., “U.S. Withholding Agent 1”) on the FFI List.

More information on FINs can be found on the FATCA Identification Number (FIN) enrollment process page.

Publishing of Two or More GIINs for the Same Financial Institution An FFI could have two or more GIINs on the FFI list in each month. This may occur when an FI obtains one GIIN for its own reporting and another GIIN to report on behalf of another entity (such as a sponsoring entity reporting on behalf of a sponsored entity or a trustee reporting on behalf of a trustee-documented trust). This may also occur when an FI is in the process of transferring into an expanded affiliated group or changing its FI type; in such a case, please note the following:

  • If the FI’s FATCA account is in approved status, a new GIIN will be issued. The old GIIN will remain on the published FFI list for a short time to allow the GIIN holder enough time to distribute its new GIIN.

  • All approved branches will also be issued new GIINs. The old branch GIINs will also remain on the published FFI list for a short time.

More information on the transfer and change FI type process and definitions of terms used in this guide can be found in the FATCA Registration Online User Guide.

Exceptions & meaning →

1.2. FFI List Search and Download Tool Overview

The FATCA FFI List Search and Download Tool performs three main functions. It can:

  • Download the entire FFI list

  • Search the FFI list

  • Download a partial FFI list (search results)

5 Foreign Financial Institution (FFI) List Search and Download Tool: User Guide

The search tool can narrow down results by GIIN, financial institution name, and/or by country/jurisdiction of FFI or branch. We recommend you download the entire FFI list when you are searching for multiple FFIs and/or branches. 2 Once you download the list file, you can then search within it.

Figure 2 – Foreign Financial Institution (FFI) List Components is an overview of the FATCA FFI List Search and Download Tool’s three functions.

Download the Entire FFI List Search the FFI List Download a Partial FFI List

Download the current entire FFI list for
financial institutions and branches
in CSV and/or XML file formats.
Search the current entire FFI list for and view
the search results of all financial institutions
and branches that meet the search criteria.		 Download a partial FFI list (search
results) in CSV, XML, and/or PDF file
formats.

Figure 2- Foreign Financial Institution (FFI) List Components

All three functions include the following information:

  • Global intermediary identification number (GIIN)

  • Financial institution (FI) name

  • Country/jurisdiction of FFI or branch

2 The time it takes to download the FFI list (entire or partial) depends on your Internet connectivity.

6 Foreign Financial Institution (FFI) List Search and Download Tool: User Guide

Exceptions & meaning →

2. System Requirements/Launch the FFI List Search and Download Tool

2.1. System Requirements

Minimum requirements

The FATCA FFI List Search and Download Tool functionalities, for best results are designed to be accessed by the Microsoft Edge, Mozilla Firefox, and Google Chrome. Other browsers such as Microsoft Internet Explorer and Apple Safari may not render the optimum user experience or complete functionalities of the application. In addition, this is a public application and does not require a username or password.

Your Internet browser’s settings must have the JavaScript and session cookies functions enabled for the FFI List Search and Download Tool to have full functionality.

You will need access to file extraction for compressed files software to download the entire FFI list or a prior month’s list. You also need the ability to view CSV and/or XML file formats, as well as PDF formats for a partial list (search results).

Session cookies enabled

You must configure your Internet browser to allow session cookies and cascading style sheet (CSS) capabilities for the application to function properly. Session cookies exist temporarily in memory and are deleted when the Internet browser is closed.

Printing

Use your Internet browser’s print option to print search results directly from the FFI List Search and Download Tool. We recommend you download the FFI list (entire FFI list or partial FFI list) and print it using your own computer.

Exceptions & meaning →

2.2. Launch the FFI List Search and Download Tool

The FATCA FFI List Search and Download Tool can be accessed on the FATCA FFI list landing page (http://www.irs.gov/fatca-ffilist).

7 Foreign Financial Institution (FFI) List Search and Download Tool: User Guide

Figure 3- Foreign Account Tax Compliance Act (FATCA) Foreign Financial Institution (FFI) List Landing Page

From the FFI list landing page, click on the “search and download” button to access the FFI List Search and Download Tool. There are several helpful related links on the landing page. For more information on the related links, go to Appendix A - FFI List Resources and Important Links.

8 Foreign Financial Institution (FFI) List Search and Download Tool: User Guide

Exceptions & meaning →

3. The FFI List Search and Download Tool

3.1. Introduction

The current list of FFIs and branches is available on IRS.gov on the first day of each month. FFIs and branches must be in approved status both five business days prior to the last business day of the month (Monday through Friday, excluding U.S. holidays) and the last business day of the month, in order to appear on the current list of approved FFIs and branches.

Exceptions & meaning →

3.2. Download the Entire FFI List

You can download the entire FFI list containing all FFIs and branches in approved status. The entire FFI list is available in two downloadable formats: CSV and XML. The entire FFI list is not available in PDF format due to the size of the file, although a partial list (search results) is available in PDF format. The entire FFI list file size is displayed next to the file format.

Figure 4 - Downloading the Current Entire Foreign Financial Institution (FFI) List

To download the current entire FFI list:

  1. Locate the entire FFI list links on the FFI List Search and Download Tool.

  2. Click on one of the file formats links to download the file in the selected format.

To download the file in CSV format:

Click on the CSV or CSV ZIP link. The CSV ZIP link will download the FFI list in the CSV format in a zipped or compressed file. CSV files can be imported into many spreadsheets and database applications.

9 Foreign Financial Institution (FFI) List Search and Download Tool: User Guide

To download the file in XML format:

Click on the XML or XML ZIP link. The XML ZIP link will download the FFI list in XML format in a zipped or compressed file. XML files can be imported into certain database applications.

To save the downloaded file:

  1. Follow your Internet browser’s prompts for saving files to your computer.

  2. The Internet browser will prompt you with a default file name:

  • CSV: FFIListFull.csv

  • CSV ZIP: FFIListFullCsv.zip

  • XML: FFIListFull.xml

  • XML ZIP: FFIListFullXml.zip

You can save the file with a different name than the default file name and/or at a different location on your computer.

To download a prior month’s version of the FFI list:

Figure 5 - Downloading a Prior Months’ Foreign Financial Institution (FFI) List

  1. To download a prior month’s version of the entire FFI list: Click the archived prior months’ FFI lists link.

  2. Use the month and year labels to locate the desired prior month’s list.

10 Foreign Financial Institution (FFI) List Search and Download Tool: User Guide

  1. Click on one of the file formats links to download the file in the selected format.

Figure 6 – Foreign Financial Institution (FFI) List Search and Download Tool Prior Months’ Page

To download the file in CSV ZIP format:

Click on the CSV ZIP link. The CSV ZIP link will download the prior month’s FFI list in CSV format in a zipped or compressed file. CSV files can be imported into many spreadsheets and database applications.

To download the file in XML ZIP format:

Click on the XML ZIP link. The XML ZIP link will download the prior month’s FFI list in XML format in a zipped or compressed file. XML files can be imported into certain database applications.

To save the downloaded file:

  1. Follow your Internet browser’s prompts for saving files to your computer.

  2. The Internet browser will prompt you with a default file name:

  • CSV ZIP: csvYYYYMMDD.zip

  • XML ZIP: xmlYYYYMMDD.zip

11 Foreign Financial Institution (FFI) List Search and Download Tool: User Guide

You can save the file with a different name than the default file name and/or at a different location on your computer.

To view the structural design of the XML file and to validate the XML document:

  1. Click on the FFI list XML Schema link.

For more information about the FFI list schema and test files and to view sample downloaded FFI lists visit the FFI list schema and test files page.

Exceptions & meaning →

3.3. Search the FFI List

You can search the entire FFI list to locate specific FFIs and/or branches. You can search the FFI list using three criteria: GIIN, financial institution name, and/or country/jurisdiction of the FFI or branch.

Search tips are available to give you information on how to get better FFI list search results.

Figure 7 - Foreign Financial Institution (FFI) List Search and Download Tool Search Page

12 Foreign Financial Institution (FFI) List Search and Download Tool: User Guide

To open the search tips:

  1. Click on search tips link and a pop-up window will open with the search tips.

  2. Click the “close” button to go back to the search and download page.

Figure 8 - Search Tips

To begin a search:

Figure 9 - Search Criteria Fields

13 Foreign Financial Institution (FFI) List Search and Download Tool: User Guide

Using FFI criteria, enter text in at least one search field. Entering text in multiple search fields will make the search results more specific.

To view the definition of a search criteria field, click on the dashed, underlined title of the field to display the title’s definition in the pop- up window. The definition for each field is noted in Figure 13 – Search Criteria Information .

To search by GIIN:

Figure 10- Global Intermediary Identification Number (GIIN) Field

Enter at least six sequential characters of the FFI or branch GIIN.

To search by financial institution name:

Enter at least one character of the financial institution’s name.

  • Enter the financial institution name followed by “- Branch” in the financial institution name field to search for

a branch. Example: “Financial Institution 1 - Branch.” Note: This feature will display beginning with the December 1, 2015, FFI list.

  • To search all branches, type the word “Branch” in the financial institution name field.

To search by country/jurisdiction of FFI or branch:

Figure 12 - Foreign Financial Institution (FFI) or Branch Field

Select at least one country/jurisdiction from the alphabetical list.

14 Foreign Financial Institution (FFI) List Search and Download Tool: User Guide

More information on the search criteria is shown below in Figure 13 – Search Criteria Information .

Search Criteria Title Title Definition Additional Information

FFIor Branch
GIIN		 GIIN is theabbreviation for
Global Intermediary
Identification Number.It
contains numbersand letters.		 At least six sequential characters are required for a
search by GIIN.
The GIIN field will accept lowercase and
uppercase letters (a through z, A through Z)
and numbers (0 through 9). Characters should
not contain any special characters or the letter
“O.”
The period(.)separators are embedded in the field,
so there is no need to type periods. The GIIN field
is 19 characters, including three period separators.
Financial Institution Name The name a financial institution
uses in its legal documents. For
branches, the tool follows the
name of the financial
institution with " - Branch”
A search by financial institution name requires
at least one character. No more than 150
characters are allowedforthe_financial_
institution name field.
The FI field will accept lowercase and uppercase
letters (a through z, A through Z), numbers (0
through 9), blank space, ampersand (&), hyphen (-),
forward slash (/), period (.), comma (,), apostrophe
(‘), pound sign (#), percent sign (%), parentheses
(()), brackets ([]), and curly brackets ({}).
Searches are NOT case sensitive.
The FFI list will contain the financial institution
name or the financial institution name followed by "
- Branch” for branches. The financial institution
name will display on thelistin the exact way it was
input during registration.3

3 The FI names on the FFI list are from the data entered by the FI on its registration form or FATCA Online Registration System. The FI can edit this field on the FATCA Online Registration System at any time. If this field is changed by the FI, the updated name will appear on a future published list.

15 Foreign Financial Institution (FFI) List Search and Download Tool: User Guide

16 Foreign Financial Institution (FFI) List Search and Download Tool: User Guide

To search based on entered criteria :

Figure 14 - Search Functionalities

  1. Click the “search” button. 4 Depending on your search criteria, the following results will display in a table below the search criteria selected:

    • FFI or branch GIIN: The results will contain all FFI or branch GIINs that include the string of characters entered in this field.

    • Financial institution name: The results will contain any financial institution name that includes the characters entered in this field.

    • Country/jurisdiction of FFI or branch: The results will contain all the FFIs and branches that selected these countries/jurisdictions as their residence for tax purposes (usually the FFI or branch’s place of incorporation or principal management).

  2. Click the “clear” button to clear the search criteria and begin a new search

4 If you enter search criteria into the financial institution name field and press the enter button (on your keyboard) before clicking “search,” you will receive an error message.

17 Foreign Financial Institution (FFI) List Search and Download Tool: User Guide

View search results

Figure 15 – Foreign Financial Institution (FFI) List Search and Download Tool Search Results

Search results based on the criteria entered are displayed below the FFI List Search and Download Tool. Search results are limited to 30,000 records. If your search returns more than 30,000 records, you will receive an error message reading “There are more than 30,000 results to display based on the information you have entered.” You also will receive a “No Results Found” error message when no records match your search criteria. In both cases, you will need to refine the search and try again.

The total number of FFIs and branches that match the search criteria is displayed above the search results.

18 Foreign Financial Institution (FFI) List Search and Download Tool: User Guide

Branches are listed as the “financial institution name” followed by the word “- Branch” in the “financial institution name” column.

For more information on the error messages, go to Appendix C – List of Error Messages.

Figure 16- Sort Functionality for Search Results

The default sort order of the search results is by GIIN. 5 Click on the arrows next to the headers to sort the search results by GIIN, financial institution name, or country/jurisdiction of FFI or branch in ascending or descending order.

Navigate search results

Figure 17 - Navigation Functionality for Search Results

  • Click the “previous” button to go to the previous page of results.

  • Click the page number drop down arrow and select the desired page number to jump to another page of results.

  • Click the “next” button to go to the next page of results.

Download search results

Figure 18 - Search Results Download Links

Click on CSV, XML, and PDF links to download the search results.

Chapter 3.4 – Download a Partial FFI List (Search Results) has more information on how to download search results.

Clear search criteria and results

Figure 19- Clear Button

Click the “clear” button to clear the search criteria and results and begin a new search.

5 When sorting by GIIN, the system sorts in ascending order on the first 12 characters (vvvvvv.vvvvv), with numeric sorting before alpha characters

  • If the first 12 characters do not match, then the system sorts on all 19 characters in ascending order (no second or third level sort).

  • If the first 12 characters match, then the secondary sort is on category code in the following order: SS (Sponsored Subsidiary), SP (Sponsoring

Entity), SL (Single), SF (Sponsored Fund), SD (Sponsored Direct Reporting NFFE), SB (Sponsored Subsidiary Branch), ME (Member), LE (Lead), and BR (Branch).

  • If the FFI Type matches, then the system sorts on country/jurisdiction in alphabetical order (A through Z).

19 Foreign Financial Institution (FFI) List Search and Download Tool: User Guide

Exceptions & meaning →

3.4. Download a Partial FFI List (Search Results)

Options to download search results are displayed at the top right of the search results table. The links allow you to download the search results in CSV, XML, or PDF format.

Figure 20 - Download Foreign Financial Institution (FFI) List Search Results

20 Foreign Financial Institution (FFI) List Search and Download Tool: User Guide

To download a partial FFI list (search results):

Figure 21- Download Partial Foreign Financial Institution (FFI) List Options

  1. Locate the download links at the top right of the search results.

  2. Click one of the file formats links to download the file in the selected format.

To download the search results in CSV format:

Click the CSV link. CSV files can be imported into many spreadsheets and database applications.

To download the search results in XML format:

Click the XML link. XML files can be imported into certain database applications.

To download the search results in PDF format:

Click the PDF link. PDF reader software will open PDF files.

To save the downloaded file :

  1. Follow your Internet browser’s prompts for saving files to your computer.

  2. The Internet browser will prompt you with a default file name.

  • CSV: FFIListPartial.csv

  • XML: FFIListPartial.xml

  • PDF: FFIListPartial.pdf

You can save the file with a different name than the default file name and/or at a different location on your computer.

21 Foreign Financial Institution (FFI) List Search and Download Tool: User Guide

Exceptions & meaning →

4. Appendices

4.1. Appendix A – FFI List Resources and Important Links

The FFI list search and download tool landing page (http://www.irs.gov/fatca-ffilist) has a brief description and overview of the FFI list tool. The page also provides several helpful FATCA-related links.

The about the FATCA FFI list search and download tool page (http://www.irs.gov/Businesses/Corporations/FFI-List- Resources-Page) has a detailed description and overview of the FFI list tool, as well as its search and download capabilities. The page also provides several helpful FATCA-related links.

The FFI list schema and test files page (http://www.irs.gov/Businesses/International-Businesses/IRS-FFI-List-Schema-and- Test-Files) allows you to download an FFI list schema and/or test file in XML format and an FFI list test file in CSV format.

22 Foreign Financial Institution (FFI) List Search and Download Tool: User Guide

Exceptions & meaning →

4.2. Appendix B – List of Abbreviations and Acronyms 6

The below table, Figure 22 – Foreign Financial Institution (FFI) List of Abbreviations and Acronyms, provides a list of abbreviations and acronyms frequently used in the FFI list Search and Download Tool.

Acronym Definition

CSV Comma Separated Value
FATCA Foreign Account Tax Compliance Act
FI Financial Institution
FIN FATCA Identification Number
FFI Foreign Financial Institution
PDF Portable Document Format
XML
 Extensible Markup Language

6 To view a glossary of FATCA-related terms, go to the FATCA Registration Online User Guide.

23 Foreign Financial Institution (FFI) List Search and Download Tool: User Guide

Exceptions & meaning →

4.3. Appendix C – List of Error Messages

The below table, Figure 23 – List of Error Messages, contains a list of the error messages you may see while using the FFI List Search and Download Tool.

24

Description of Error Message Text
Error Message

No Results Found There are no results based on the information you have entered. Refine your search and try again. Go to
Search Tips for help in refining and improving your search results.
Too Many Results There are more than 30,000 results to display based on the information you have entered. The tool is
limited to 30,000 results. Please refine your search and try again. Go to Search Tips for help in refining
and improving your search results.
The entire FFI list is downloadable:

CSV (X.X MB)

CSV ZIP (X.X MB)

XML (X.X MB)

XML ZIP (X.X MB)
System Error A system error has occurred. Please try your search again
Invalid Financial
Institution Name		 You have entered the financial institution name incorrectly. Financial institution names are limited to
150 characters. Valid characters are letters (a-z, A-Z) and numbers (0-9). Valid special characters are
blank space, ampersand (&), hyphen (-), forward slash (/), period (.), comma (,), apostrophe (‘), pound
sign (#), percent sign (%), parentheses ( () ), brackets ([]), and curly brackets ({}).
Invalid GIIN
Format		 You have entered the GIIN incorrectly. You must enter a minimum of six
sequential characters of the GIIN. Valid characters are letters(a-z, A-Z) and
numbers(0-9). Do not use any special characters or the letter O.
No Search Criteria You must enter information into at least one field to search. Go to Search Tips
for tips to refine and improve your search results.

Foreign Financial Institution (FFI) List Search and Download Tool: User Guide

Exceptions & meaning →

4.4. Appendix D – GIIN Composition

GIIN is an abbreviation of Global Intermediary Identification Number. The FATCA Registration System approves foreign financial institutions (FFI), financial institution (FI) branches, direct reporting non-financial foreign entities (NFFE), sponsoring entities, sponsored entities, and sponsored subsidiary branches. Institutions and entities assigned a GIIN can use it to identify themselves to withholding agents and tax administrators for FATCA reporting purposes.

The GIIN, formatted as XXXXXX.XXXXX.XX.XXX, is a 19-character identification number made up of several identifiers. These characters will never contain the letter “O”.

The below table, Figure 24 – Global Intermediary Identification Number (GIIN) Composition, provides guidance on what makes up a GIIN and what each set of characters means to a particular FI. Test files that contain GIIN examples are available on the FFI list schema and test files page.

Character
Position Length Description of Rules
Representation

1-6 XXXXXX
FATCA ID		 6 Numbers and uppercase letters only
Lead FI, single FI, or sponsoring entity - same as the FATCA ID
Member FI- first 6 characters of the FATCA ID
FI branch - first 6 characters of the branch’s associated FI’s FATCA ID
Sponsored entity or sponsored subsidiary branch - the sponsoring entity’s
FATCA ID
**7 ** Separator 1 1 Period -
8-12 XXXXX
Type		 5 Numbers and uppercase letters only
Lead FI- 00000
Single FI- 99999
Sponsoring entity - 00000
Member FI- same as the last 5 characters of the member’s FATCA ID
FI branch - same as the branch’s associated FI
Sponsored entity - same as the last 5 characters of the sponsored entity’s ID
Sponsored subsidiary branch - same as the branch’s associated sponsored entity
**13 ** Separator 2 1 Period -
14-15 XX
Category Code		 2 Uppercase letters only
Abbreviation for an FI type, sponsored entity classification or branch type:
LE - a lead FI
SL - a single FI
ME - a member FI
BR - an FI branch
SP - a sponsoring entity
SF - a sponsored entity that is a sponsored fund

25 Foreign Financial Institution (FFI) List Search and Download Tool: User Guide

Character
Position Length Description of Rules
Representation

SD - a sponsored entity that is a sponsored direct reporting NFFE
SS - a sponsored entity that is a sponsored subsidiary
SB - a sponsored subsidiary’s branch
16 Separator 3 1 Period -
17-19 XXX
Country/Jurisdiction		 3 Numbers only
ISO 3166-1 numeric standard country code of the GIIN holder.Note: 999 -
country code “Other”

26 Foreign Financial Institution (FFI) List Search and Download Tool: User Guide

Exceptions & meaning →

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