Federal housing law
0820 Publ 5216 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5216.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
Publication 5216 (Rev. 8-2020) Catalog Number 67683B Department of the Treasury Internal Revenue Service www.irs.gov
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Table of Contents¶
WHAT’S NEW .............................................................................................................................................................. 5
- Introduction ...................................................................................................................................................... 2
1.1. Purpose of This Document .................................................................................................................................... 2
1.2. FATCA Notification Overview ................................................................................................................................ 2
1.3. Notification Schema Files Covered in this Document ........................................................................................... 3
1.4. Schema Element Descriptions ............................................................................................................................... 4
1.5. How to Use this Guide ........................................................................................................................................... 4
1.6. Restrictions on Text in FATCA String Characters ................................................................................................... 5
1.7. Compatibility with FATCA Notification Schema V2.2 ............................................................................................ 5
1.8. Comments ............................................................................................................................................................. 5
- FATCAFileErrorNotification ............................................................................................................................... 6
2.1. FATCANotificationHeaderGrp ..................................................................................................................................................... 7
2.1.1. FATCANotificationCreateTs ................................................................................................................................... 8
2.1.2. FATCANotificationRefId ........................................................................................................................................ 8
2.1.3. FATCANotificationCd ............................................................................................................................................. 8
2.1.4. FATCAEntitySenderId .......................................................................................................................................... 10
2.1.5. FATCAEntityReceiverId ........................................................................................................................................ 10
2.1.6. CopiedToFATCAEntityId ...................................................................................................................................... 11
2.1.7. ContactInformationTxt ........................................................................................................................................ 11
2.2. OriginalFileMetadataGrp .................................................................................................................................... 12
2.2.1. IDESTransmissionId ............................................................................................................................................. 13
2.2.2. IDESSendingTs ..................................................................................................................................................... 13
2.2.3. SenderFileId ........................................................................................................................................................ 14
2.2.4. UncompressedFileSizeKBQty .............................................................................................................................. 14
2.3. NotificationContentTxt ....................................................................................................................................... 14
2.4. ActionRequestedGrp ........................................................................................................................................... 15
2.4.1. ActionRequestedTxt ............................................................................................................................................ 15
2.4.2. ActionRequestedDueDateTxt .............................................................................................................................. 16
2.5. HCTATreatyStampTxT ......................................................................................................................................... 16
- FATCAValidFileNotification ............................................................................................................................. 17
3.1. FATCANotificationHeaderGrp ............................................................................................................................. 18
3.2. OriginalFileMetadataGrp .................................................................................................................................... 20
3.3. OriginalFileMessageSpecGrp .............................................................................................................................. 21
3.3.1. MessageRefId ...................................................................................................................................................... 22
3.3.2. CorrMessageRefId ............................................................................................................................................... 22
3.3.3. SendingCompanyGIIN ......................................................................................................................................... 22
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3.3.4. TransmittingCountryCd ....................................................................................................................................... 23
3.3.5. ReceivingCountryCd ............................................................................................................................................ 23
3.3.6. MessageTypeCd .................................................................................................................................................. 23
3.3.7. ReportingPeriodDt .............................................................................................................................................. 23
3.4. NotificationContentTxt ....................................................................................................................................... 24
3.5. OriginalFileProcessingDataGrp ........................................................................................................................... 24
3.5.1. FileTypeCd ........................................................................................................................................................... 24
3.5.2. FinancialInstitutionCnt ........................................................................................................................................ 24
3.5.3. RecordCnt ............................................................................................................................................................ 26
3.5.4. DupAccountReportRecordCnt and Non DupAccountReportRecordCnt ............................................................. 26
3.5.5. PooledReportRecordCnt ..................................................................................................................................... 26
3.6. HCTATreatyStampTxt .......................................................................................................................................... 26
3.7. FATCARecordErrorGrp ........................................................................................................................................ 26
3.7.1. FATCARecordInfoHeaderTxt ...................................................................................................................................................... 28
3.7.2. FATCARecordErrorFIGrp ............................................................................................................................................................. 28
3.7.2.1. SponsorGIIN ...................................................................................................................................................................................... 29
3.7.2.2. SponsorNm ........................................................................................................................................................................................ 29
3.7.2.3. ReportingFIGIIN .............................................................................................................................................................................. 29
3.7.2.4. ReportingFINm ................................................................................................................................................................................. 30
3.7.2.5. FATCARecordErrorDetailGrp ..................................................................................................................................................... 30
3.7.2.5.1. FATCAReportTypeCd..................................................................................................................................................................... 30
3.7.2.5.2. DocTypeIndicCd ............................................................................................................................................................................... 30
3.7.2.5.3. DocRefId .............................................................................................................................................................................................. 31
3.7.2.5.4. CorrMessageRefId ........................................................................................................................................................................... 31
3.7.2.5.5. CorrDocRefId .................................................................................................................................................................................... 33
3.7.2.5.6. RecordLevelErrorCd ...................................................................................................................................................................... 33
3.7.2.5.7. FieldErrorGrp ................................................................................................................................................................................... 33
3.7.2.5.7.1. FieldPartNum .......................................................................................................................................................................... 34
3.7.2.5.7.2. FieldLineNum .......................................................................................................................................................................... 34
3.7.2.5.7.3. FieldNm ..................................................................................................................................................................................... 35
3.7.2.5.7.4. FieldErrorCd ............................................................................................................................................................................ 35
3.7.2.5.7.5. FieldErrorTxt........................................................................................................................................................................... 36
3.7.2.5.8. ActionRequestedGrp ...................................................................................................................................................................... 36
3.7.3. PotentialEffectTxt ........................................................................................................................................................................... 36
Appendix A: Glossary ........................................................................................................................................................... 37
Appendix B: Example: Incorrect AES Key Size Notification (NKS) ....................................................................................... 38
Appendix C: Example – Valid File Notification (NVF) without Record Level Errors ............................................................. 39
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Appendix D: Example – Valid File Notification (NVF) with Record Level Error .................................................................... 40
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WHAT’S NEW¶
This section summarizes updates since the last publication of the XML Schema Guide (March 2018):
Section Description
Numerous Sections Updated to reference version 2.5 schema.
Updated Datatype and Size/Pattern to reflect change to 5Section 3.7.2.5.6 character maximum string instead of enumeration code. Updated Description to remove specified list of error codes.
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1. Introduction¶
1.1. Purpose of This Document¶
The purpose of this document is to provide a general description of the FATCA Notification Schema V2.5 that will be the basis for all electronic notifications from the Internal Revenue Service (IRS) to FATCA filers – Foreign Financial Institutions (FFIs), direct reporting non-financial foreign entities (direct reporting NFFEs), sponsoring entities, trustees of trustee-documented trusts, non-GIIN filers 1, and Host Country Tax Authorities (HCTAs) -- using the International Data Exchange Service (IDES). Throughout this user guide, the term “FFI” is used to refer to FFIs, sponsoring entities, trustees of trustee-documented trusts, and non-GIIN filers. FATCA XML files based on the FATCA Notification Schema V2.5 will only be generated by the IRS; FFIs, direct reporting NFFEs, and HCTAs can use this guide to interpret notifications received from the IRS, and to program their systems to receive and manage these files. [Note: HCTAs receiving reciprocal data from the IRS are free to use the FATCA Notification Schema to format their notifications. However, this guide only addresses the use of the notification schema from the IRS’s perspective.]
1.2. FATCA Notification Overview¶
A FATCA Notification is a message from the IRS to a sender of a FATCA Report file concerning the outcome of processing the file as received by the IRS. A FATCA Notification is contained in a “transmission” file archive through IDES to an international partner, either an FFI, direct reporting NFFE, or HCTA, in response to the transmission and processing of a FATCA Report from that partner.
Transmissions containing notifications are prepared using the same process and components used to prepare the FATCA Report transmission. When the IRS sends a notification, IDES will send an email to the FFI, direct reporting NFFE, or HCTA that a file is ready for download. The email correspondence will reference the “TransmissionID” of the original transmission from the FFI, direct reporting NFFE, or HCTA and the recipient must access IDES to download the notification package. The FATCA IDES User Guide, Publication 5190, provides detailed instructions on how to download notifications.
There are two types of notifications that the IRS will send in response to FATCA Report transmissions:
File Error Notification – If there is an error encountered in attempting to access file contents, the notification email provides a summary of the transmission, the error code, and the instructions to correct the error and resubmit the file.
Valid File Notification – This notification confirms that your file was received and processed successfully and will document any record-level errors identified within the file.
File-level error conditions prevent the IRS from accessing and prpocessing the XML data within the FATCA Report submission, and will trigger FATCA File Error Notifications. File level errors include the following:
Failed download, due to a file transfer interruption or other fault condition preventing file access on IDES;
Decryption failure involving the encrypted payload file;
Decryption failure involving the sender’s encrypted AES key;
Failed decompression of decrypted payload files;
Invalid digital signature;
Invalid sender digital certificate;
Detection of one or more virus or non-virus security threats at any stage of processing of received
1 A non-GIIN filer is an entity that is required to file Form 8966 but is not required to get a GIIN. A non-GIIN filer, such as a withholding agent, territory financial institution, third party preparer, or commercial software vendor, will be issued a FATCA Identification Number (FIN) to enroll in IDES and submit FATCA reports.
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transmission from IDES in which a file’s state is changed (initial download, unzipping the transmission archive, decryption of AES key and payload files, payload decompression);
Detection of restricted characters or character combinations (https://www.irs.gov/businesses/corporations/fatca-xml-schema-best-practices-for-form-8966) ;
FATCA Report payload file that cannot be validated against the FATCA XML Schema;
MessageRefId value consisting solely of one or more blank characters;
DocRefId value consisting solely of one or more blank characters;
- Duplicate MessageRefId value (MessageRefId value received on a prior valid file).
Error Notifications will provide the FATCA Filer a 3-character code for the type of error; pre-defined text describing the error, recovery actions, and due dates; and a hyperlink the sender can use to find additional information and resources to resolve the error.
A Valid File Notification informs the filer of the following:
The specified FATCA Report file has been received;
No file errors were found;
Individual account, pooled, and nil reports contained with the specified file have been processed;
The number of total account, pooled, and nil reports received, and the number of FFIs including reports (as Reporting FIs) in the file;
Error codes and descriptions of record-level errors detected in the file, including data elements and error descriptions for field-level errors.
Additional information around interpretation of FATCA notification contents can be found on the FATCA Report Notifications website at http://www.irs.gov/Businesses/Corporations/IRS-FATCA-Report-Notifications.
1.3. Notification Schema Files Covered in this Document¶
The FATCA Error and Valid File Notification types each have their own schema structure and data elements, which are described in this guide. All schema files used for FATCA data exchange are available at http://www.irs.gov/Businesses/Corporations/FATCA-XML-Schemas-and-Business-Rules-for-Form-8966.
The FATCA Notification Schema consists of three schema (.xsd) files:
BASE-FATCA-NOTIFICATION-2.5 – Base schema for common data elements and data types related to FATCA notifications. Referenced by all main notifications schemas.
FATCA-FILE-ERROR-NOTIFICATION-2.5 (3 KB) – Main schema describing file level error notifications.
FATCA -VALID-FILE-NOTIFICATION-2.5 (8 KB) – Main schema for the valid file notifications.
The structure and data elements for FATCA Filer Error and Valid File Notification schemas are discussed in this document.
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1.4. Schema Element Descriptions¶
Each schema element is presented in terms of the characteristics in Table 1 below.
| Table 1: Element Description | |
|---|---|
| Characteristic | Description |
| Element | • The name of the schema element. Elements not described in the guide are not supported. |
| Size | • The minimum and/ element value. |
| Cardinality | • The number of times an element occurs in an XML file. • If cardinality is not defined, then one and only one instance should be included (minOccurs=1 and maxOccurs=1). • Where a data element is not used, then the associated attribute(s) are not used. |
| Data type | • The data type for a data element value, such as numeric, string, Boolean, date, time, etc. • XML supports custom data types and inheritance. |
| Requirement |
• The requirement field for each data element and its attribute indicates whether the element must be included in the XML document. Required: The data element is required for schema validation and must be included in the Notification. Optional: The data element is not always needed in the Notification. Refer to the user guide to determine when it should be included. |
| Description | • This contains the business definition for the element. |
1.5. How to Use this Guide¶
The notification schema files define how valid FATCA Notification XML files will be structured. This guide contains additional information on how the IRS will use the notification schema to generate FATCA notifications. This guide explains how the IRS will augment valid XML notification files to convey error and valid file processing outcomes.
Each data element described in the FATCA XML Schema supports metadata, notifications and the FATCA Report (Form 8966). The schema definition files provide the framework for discussion of data elements presented within the guide. The FATCA XML schema definition files or .xsd files may be downloaded from the IDES site on IRS.gov.
The diagrams included in this document illustrate the message structure and hierarchy relationship of notification schema elements. These diagrams were developed using XMLSpy®, but the schema and sample files can be viewed with other XML tools, such as XML Notepad. The table in Figure 1 describes the XMLSpy® legend to interpret the diagrams in the text. If you are using a different XML tool, the icons and images may vary.
Other organizations, such as HCTAs, receiving data from the IRS through IDES using the FATCA XML Schema are free to use the FATCA Notification Schema to format their notifications to the IRS. However, the perspective within this guide is restricted to IRS usage of this notification schema when responding to FATCA XML files received through IDES.
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Figure 1: Schema Legend
| Schema Icon | Description |
|---|---|
| Box with full-line is arequiredreport element. | |
| Box with dotted line is anoptionalreport element. | |
| The child elements must appear in the sequence mentioned. | |
| Only one of the possible child elements may be present. |
Element descriptions are annotated with graphics generated using XML Spy ® which is provided by Altova (www.altova.com). A tutorial for XMLSpy can be found here.
1.6. Restrictions on Text in FATCA String Characters¶
The UTF-8 encoding standard must be used in all FATCA XML reports. In addition, there are important restrictions on the use of certain characters and character combinations in FATCA Report files to which filers should adhere to in order to avoid a File-Level Error.
1.7. Compatibility with FATCA Notification Schema V2.2¶
The changes from FATCA Notification Schema V2.2 to 2.5 include:
New enumeration code "NIL_REPORT" for FATCAReportTypeCdType;
New enumeration codes (8013-8018) for nil report record level errors in RecordLevelErrorCdType; and
Updated enumerations in ISO3166Alpha2CountryCodeType according to CountryCode_Type in isofatcatypes_v1.1.xsd in FATCA XML 2.0.
In addition, the “version” attribute on the “FATCAFileErrorNotification” schema element is now set to “2.5”.
1.8. Comments¶
We appreciate your comments on the quality and usefulness of this publication. If you find any errors or have suggestions, please indicate the chapter, section and page. Send your comments to the following email address: lbi.fatca.ides@irs.gov.
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2. FATCAFileErrorNotification¶
This section discusses the data elements of FATCA-FILE-ERROR-NOTIFICATION-2.5.xsd schema file, which will be used to transmit error notifications when the conditions outlined in Section 1.2 above are detected by the IRS on FATCA Report files received through IDES. The structure of a FATCA error notification is shown in Figure 2 below.
Figure 2: FATCAFileErrorNotification Type Layout
An example FATCA File Error Notification in XML format for the “NDC” (failed decryption) case is shown in Appendix B.
“FATCAFileErrorNotification” Attribute: The “FATCAFileErrorNotification” element is currently the only element in the FATCA-FILE-ERROR-NOTIFICATION-2.5.xsd schema with an attribute. The Attribute name is “version”, the type is “string”, and the value is fixed at “2.5”.
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Each of the sub-elements for the FATCAFileErrorNotification data elements are discussed in more detail in the following sections, per the table below.
| Ref | Element | Datatype | Cardinality | Requirement |
|---|---|---|---|---|
| 2.1 | FATCANotificationHeaderGrp | Complex Type | 1 | Required |
| 2.2 | OriginalFileMetadataGrp | Complex Type | 1 | Required |
| 2.3 | NotificationContentTxt | String | 1 | Required |
| 2.4 | ActionRequestedGrp | Complex Type | 1 | Required |
| 2.5 | HCTATreatyStampTxt | String | 0..1 | Optional |
2.1. FATCANotificationHeaderGrp¶
The FATCANotificationHeaderGrp is a required complex data element which contains information about the sender, receiver, and identity of the notification, time and date of notification creation, and the type of error triggering the notification. The FATCANotificationHeaderGrp type and sub-elements are depicted in Figure 3 below.
Figure 3: FATCANotificationHeaderGrp Type Layout
The sub-elements of FATCANotificationHeaderGrp are described below.
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2.1.1. FATCANotificationCreateTs¶
The “FATCANotificationCreateTs” data element provides the date and time at which the FATCA error notification was created by the IRS.
| Size/Pattern | • String type • ISO-8601 format • Typically 22 characters (fractional seconds are not used) |
|---|---|
| Datatype | TimestampWithMillisecondsType |
| Requirement | Required |
| Description: | • FATCA Notification Create Timestamp. • Element identifies the timestamp for the notification payload that is created by the IRS. The element will be automatically populated by the IRS. • TheISO-8601 compatibleformat is YYYY-MM-DD’T’hh:mm:ss, with time zone indicator. Fractions of seconds are not used. • Example:2016-03-15T09:45:30Z+04. |
2.1.2. FATCANotificationRefId¶
The “FATCANotificationRefId” sub-element contains the unique reference number created by the IRS for the error notification. The notification identity in this sub-element must be used by the sending FFI, NFFE, and/or HCTA in communications with the IRS about this notification.
| Size/Pattern | String type Maximum length 200 characters |
|---|---|
| Datatype | String |
| Requirement | Required |
| Description: | • Free text field to capture the IRS’s unique identification number for each generated notification. The identifier allows both the IRS and receiving entity to identify the specific message. |
2.1.3. FATCANotificationCd¶
The “FATCANotificationCd” sub-element will be a 3 character string on the form “Nxx”, where “xx” will depend on the type of error triggering the notification. The notification codes and related error conditions are outlined in Table 2 below.
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Table 2: FATCA Error Notification Codes and Triggers
| Code | Notifications | Error Conditions Triggering Notifications |
|---|---|---|
| NDW | Failed Download Notification |
• Failed download, due to a file transfer interruption or other fault condition preventing file access on IDES |
| NDC | Failed Decryption Notification |
• Decryption failure involving the encrypted payload file • Decryption failure involving the sender’s encrypted AES key file other than incorrect size |
| NDP | Failed Decompression Notification |
• Failed decompression of decrypted payload files |
| NSC | Failed Signature Check Notification |
• Invalid digital signature • Invalid sender digital certificate |
| NKS | Incorrect AES Key Size Notification |
• Decryption failure due to the sender’s encrypted AES key having an incorrect size • Intended to alert filer of possible use of EBC versus CBC ciphering for AES encryption |
| NTD | Failed Threat Detection Notification |
• Detection of restricted characters, including apostrophe ('), double dash (--), and hash key (#) • Detection of one or more non-virus security threats at any stage of processing of received transmission from IDES in which a file’s state is changed (initial download, unzipping the transmission archive, decryption of AES key and payload files, payload decompression) |
| NVS | Failed Virus Scan Notification |
• Detection of one or more viruses at any stage of processing of received transmission from IDES in which a file’s state is changed (initial download, unzipping the transmission archive, decryption of AES key and payload files, payload decompression) |
| NSV | Failed Schema Check Notification |
• FATCA Report payload file cannot be validated against the FATCA XML Schema |
| NMR | Invalid MessageRefId Notification |
• MessageRefId value consisting solely of one or more blank characters |
| NDM | Duplicate MessageRefId Notification |
• Duplicate MessageRefId value (MessageRefId value received on a prior valid file). |
| NTP | Test data has been submitted into production |
• Records with DocTypeIndic values for test data were present in the file submitted to the IRS live filing environment |
| NPT | Production data has been submitted into test |
• Records with DocTypeIndic values for production data were present in the file submitted to an IRS test environment |
| NCF | Certificate Failure | • Invalid certificate |
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|---|---|---|
| NDF | Failed Decoding | • File could not be decoded because file type and decoding type were inconsistent |
| NIF | Invalid File Format | • File format type and actual file contents were inconsistent |
The aspects of the “FATCANotificationCd” sub-element are given below:
| Size/Pattern | 3 characters |
|---|---|
| Datatype | FATCANotificationCdType |
| Requirement | Required |
| Description: | • Three character code indicates the type of error encountered in file processing (see Table 2). |
2.1.4. FATCAEntitySenderId¶
The “FATCAEntitySenderId” sub-element identifies the IRS as the sender of the notification by providing the IRS HCTA GIIN, which will be 000000.00000.TA.840. FFIs, direct reporting NFFEs, and HCTAs should not be receiving notifications from any other sender (though HCTAs are free to use the notification schema to send notifications to the IRS for reciprocal reporting issues).
| Size/Pattern | String containing 19 characters in GIIN format |
|---|---|
| Datatype | FATCAEntityIdType |
| Requirement | Required |
| Description: | Element contains the IRS HCTA Global Intermediary Identifying Number (GIIN). Value will be 000000.00000.TA.840. |
2.1.5. FATCAEntityReceiverId¶
The “FATCAEntityReceiverId” is the GIIN of the HCTA, FFI, or direct reporting NFFE receiving the notification. If a non-GIIN filer is receiving the notification, the “FATCAEntityReceiverID” will be the FIN of the non-GIIN filer. This field will be in the FATCA GIIN or FIN format.
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| Size/Pattern | String containing 19 characters in GIIN format |
|---|---|
| Datatype | FATCAEntityIdType |
| Requirement | Required |
| Description: | • Element contains the receiver FATCA entity identification in the GIIN- or FIN format with punctuation (period or decimal) and will match a valid GIIN or FIN in the Registration database. • If the direct recipient is an HCTA, HCTA GIIN is used (example: 000000.00000.TA.101). |
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2.1.6. CopiedToFATCAEntityId¶
The “CopiedToFATCAEntityId” contains the HCTA GIIN for an HCTA receiving a copy of a notification. In 2016 certain HCTAs may receive copies of notifications from the IRS to FFIs in their jurisdiction under terms of Competent Authority Agreements between the US and the jurisdiction country.
| Size/Pattern | String containing 19 characters in GIIN format |
|---|---|
| Datatype | FATCAEntityIdType |
| Requirement | Optional |
| Description: | Element contains the unique entity identifier for the HCTA or FFI that receives a copy of the notification. The identifier is in the GIIN-format withpunctuation (period or decimal) and must match a valid GIIN in the Registration database. If the direct recipient is the HCTA, use the IRS issued HCTA GIIN. Example: 000000.00000.TA.101. If the direct recipient is a FFI, use the IRS issued FFI GIIN Example: 12A34B.00000.LE.102. |
2.1.7. ContactInformationTxt¶
The “ContactInformationTxt” sub-element provides the contact information for the recipient to use in
| aching to the IRS | about a received error notification. |
|---|---|
| Size/Pattern | Maximum length of 200 characters |
| Datatype | StringMax200Type |
| Requirement | Optional |
| Description: | • Contains a URL to an irs.gov site with additional resources to assist in resolving errors creating notifications • Always included in FATCA error notifications from the IRS. |
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2.2. OriginalFileMetadataGrp¶
The OriginalFileMetadataGrp is a required complex data element which contains information about the original transmission from IDES that contained the FATCA Report file. This data includes the IDES ID for the original transmission as sent by the FFI, direct reporting NFFE, or HCTA and as received by the IRS, the date and time the transmission was sent to the IRS, the sender of the original transmission, and the size of the decrypted, uncompressed FATCA Report payload file. The OriginalFileMetadataGrp type and subelements are depicted in Figure 4 below.
Figure 4: OriginalFileMetadatGrp Type Layout
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The sub-elements of OriginalFileMetadataGrp are described in the subsections below.
2.2.1. IDESTransmissionId¶
The “IDESTransmissionId” sub-element provides the IDES ID assigned to the original transmission by IDES
| hen it was initially | received from the sender FFI, direct reporting NFFE, or HCTA. |
|---|---|
| Size/Pattern | 32 character-length string in IDES ID format |
| Datatype | String32Type |
| Requirement | Required |
| Description: | • Free text field to reference the original FFI, direct reporting NFFE, or HCTA sender unique transmission identification number automatically generated by IDES. • Including this identifier will help the sender correlate the notification to the original transmission and payload (FATCA Report file). |
2.2.2. IDESSendingTs¶
The “IDESSendingTs” sub-element provides the date and time the original transmission was initially delivered to the IRS by IDES.
| Size/Pattern | • String type • ISO-8601 format • Typically 22 characters (fractional seconds are not used) |
|---|---|
| Datatype | TimestampWithMillisecondsType |
| Requirement | Required |
| Description: | FATCA Notification Create Timestamp Element identifies the timestamp for the notification payload that is created by the IRS. The element will be automatically populated by the IRS. • TheISO-8601 compatibleformat is YYYY-MM-DD’T’hh:mm:ss, with time zone indicator. Fractions of seconds are not used. Example:2016-03-15T09:45:30Z+04 |
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2.2.3. SenderFileId¶
The “SenderFileId” sub-element provides the file identifier (MessageRefId) assigned to the notification transmission by the IRS. This data can be used by the notification recipient in communications with the IRS concerning the notification.
| Size/Pattern | Maximum length of 200 characters |
|---|---|
| Datatype | StringMax200Type |
| Requirement | Required |
| Description: | • Free text field containing the IRS-assigned unique file identifier number or filename for the notification payload file. • The value can be a unique file name or an identification number. |
2.2.4. UncompressedFileSizeKBQty¶
The “UncompressedFileSizeKBQty” provides the size of the payload file, after decryption and decompression, in which the IRS identified the error condition triggering the error notification. This data will be provided to the FFI, direct reporting NFFE, or HCTA, if available. Note that the IRS will not be able to provide this information for error conditions which prevent the IRS from decompressing the payload file (for example, decryption, digital signature, or file download failures).
| Size/Pattern | N/A |
|---|---|
| Datatype | Integer |
| Requirement | Optional |
| Description | • Provides the uncompressed payload file size in kilobytes (KB). • Not applicable if errors preventing the IRS from decompressing the payload file take place. |
2.3. NotificationContentTxt¶
The “NotificationContentTxt” is a required sub-element of the main FATCAFileErrorNotification element which provides information about the nature of the error encountered while the IRS was processing the FATCA Report file received from the FFI, direct reporting NFFE, or HCTA. The relationship between NotificationContextTxt and FATCAFileErrorNotification elements is depicted in Figure 2. This is a required sub element for this error notification schema, and there are no lower level sub-elements.
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| Size/Pattern | Maximum length of 4000 characters |
|---|---|
| Datatype | StringMax4000Type |
| Requirement | Required |
| Description: | • Element is a free text field to explain the file error notification. |
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2.4. ActionRequestedGrp¶
The “ActionRequestedGrp” is a required sub-element of the main FATCAFileErrorNotification element which provides information about how the FFI, direct reporting NFFE, or HCTA should respond to the error notification, and when a response is expected. There are two required sub elements for this data element. The ActionRequestedGrp and its sub-elements are depicted in Figure 5.
Figure 5: ActionRequestedGrp Type Layout
The sub-elements of ActionRequestedGrp are described below.
2.4.1. ActionRequestedTxt¶
The “ActionRequestedTxt” sub-element provides information to the FFI, direct reporting NFFE, and/or HCTA on how to resolve the error condition that was detected by the IRS on the transmission. This text message will be targeted to the specific error condition reflected in the error notification.
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| Size/Pattern | Maximum length of 4000 characters |
|---|---|
| Datatype | StringMax 4000Type |
| Requirement | Required |
| Description: | • Text field to explain the process or actions required to clear the error notification. • Specific details will depend on the type of error notification. • The text message will also reiterate the contact information in the “ContactInformationTxt” data element (see Section 2.1.7). |
2.4.2. ActionRequestedDueDateTxt¶
The “ActionRequestedDueDateTxt” sub-element provides the due date for the FFI, direct reporting NFFE, and/or HCTA to resolve the error condition that was detected by the IRS on the transmission.
| Size/Pattern | Maximum length of 200 characters |
|---|---|
| Datatype | StringMax200Type |
| Requirement | Required |
| Description: | • Due date for the action requested to clear the error notification. Note that the due date may not be a specific date. Instead, it could have a text value such as “Your organization’s due date for filing Form 8966.” • Typically the due date will be that relevant filing date for FATCA Reports (Forms 8966) per IRS regulations and instructions. |
2.5. HCTATreatyStampTxT¶
The “HCTATreatyStampTxT” sub-element is optional and will only be applied to notifications transmitted in response to FATCA Report files received from an HCTA under a tax treaty, tax information exchange agreement (TIEA) or other bilateral agreement for the exchange of information. The treaty stamp is clearly applicable and required for information received or sent from a HCTA. The treaty stamp is a required statement, and is necessary to ensure that the data exchanged with a foreign government, including data regarding an original FATCA Report file received from an HCTA, is properly protected and that the use or disclosure of such data is in accordance with the applicable tax treaty, TIEA, or other bilateral agreement relating to the exchange of tax information with the United States.
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| Size/Pattern | Maximum length of 4000 characters |
|---|---|
| Datatype | String |
| Requirement | Optional |
| Description | • The “HCTATreatyStampTxT” element contains a required statement necessary to ensure that data furnished to the IRS under the provisions of an income tax treaty, TIEA, or other bilateral agreement relating to the exchange of information (for example, IGA) with a foreign government is kept confidential, and that the use and disclosure of such data must be governed by the provisions of that treaty, TIEA, or other agreement. • Example:“This information is furnished under the provisions of an income tax treaty, tax information exchange agreement (TIEA), or other agreement for the exchange of information with a foreign government, and its use and disclosure must be governed by the provisions of that treaty, TIEA, or other agreement.” |
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3. FATCAValidFileNotification¶
This section discusses the data elements of FATCA-VALID-FILE-NOTIFICATION -2.5.xsd schema file, which will be used to transmit notifications when FATCA Report files received by the IRS have passed all file processing checks. The structure of a FATCA valid file notification is shown in Figure 6.
Figure 6: FATCAValidFileNotification Type Layout
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“FATCAValidFileNotification” Attribute: The “FATCAValidFileNotification” element is currently the only element in the FATCA-VALID-FILE-NOTIFICATION-2.5.xsd schema with an attribute. The Attribute name is “version”, the type is “string”, and the value is fixed at “2.5”.
Each of the sub-elements for the FATCAValidFileNotification data elements are discussed in more detail in the following sections, per the table below.
| Ref | Element | Datatype | Cardinality | Requirement |
|---|---|---|---|---|
| 3.1 | FATCANotificationHeaderGrp | Complex Type | 1 | Required |
| 3.2 | OriginalFileMetadataGrp | Complex Type | 1 | Required |
| 3.3 | OriginalFileMessageSpecGrp | Complex Type | 0..1 | Optional |
| 3.4 | ActionRequestedGrp | Complex Type | 1 | Required |
| 3.5 | NotificationContentTxt | String | 1 | Required |
| 3.6 | OriginalFileProcessingData | Complex Type | 0..1 | Optional |
| 3.7 | FATCARecordErrorDetailGrp | Complex Type | 0..1 | Optional |
| 3.7 | HCTATreatyStampTxt | String | 0..1 | Optional |
Many of the sub-elements of the FATCAValidFileNotification element have considerable overlap with their counterparts in the FATCAFileErrorNotification element documented in Section 2. The following FATCAValidFileNotification subsections will build out the differences with the FATCAFileErrorNotification and make reference to the corresponding subsections of Section 2 where needed.
An example Valid File Notification in XML format for the “NVF” case is shown in Appendix C.
3.1. FATCANotificationHeaderGrp¶
The valid file schema “FATCANotificationHeaderGrp” data element is similar in purpose and structure to its counterpart in the error notification schema. All seven sub-elements for the FATCANotificationHeaderGrp are documented in Sections 2.1.1 through 2.1.7. The only difference with the sub-elements here versus the discussion for the FATCAFileErrorNotification occurrences is that the “FATCANotificationCd” sub-element takes on only one value “NVF” for valid file notifications:
The FATCANotificationHeaderGrp is depicted in Figure 7.
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Figure 7: FATCANotificationHeaderGrp Type Layout
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3.2. OriginalFileMetadataGrp¶
The valid file schema “OriginalFileMetadataGrp” data element is similar in purpose and structure to its counterpart in the error notification schema. All four sub-elements for the OriginalFileMetadataGrp are documented in Sections 2.2.1 through 2.2.4. The OriginalFileMetadataGrp is depicted in Figure 8.
Figure 8: FATCANotificationHeaderGrp Type Layout
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3.3. OriginalFileMessageSpecGrp¶
The “OriginalFileMessageSpecGrp” sub-element provides the FFI, direct reporting NFFE, or HCTA sender of the original FATCA Report file with information from the message header data element (“MessageSpec”, see IRS Publication 5124) from the FATCA Report file generating the valid notification. The OriginalFileMessageSpecGrp is depicted in Figure 9 below.
Figure 9: OriginalFileMessageSpecGrp Type Layout
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The seven sub-elements in the OriginalFileMessageSpecGrp are described in the following subsections.
3.3.1. MessageRefId¶
The “MessageRefId” sub-element provides the MessageRefId for the processed file that the FFI, direct reporting NFFE, or HCTA sender assigned to the original FATCA Report file. This will allow the recipient to correlate the valid file notification to the original FATCA Report file.
| Size/Pattern | Maximum length of 200 characters |
|---|---|
| Datatype | String |
| Requirement | Required |
| Description: | • Free text field to capture the identifying number of the FATCA Report file created by the originating FFI/ • This identifier will help both the IRS and file originator to identify the specific transmission. • Refer to the originally defined MessageRefId in stffatcatypes_v2.0 XSD of FACTA XML 2.0. |
3.3.2. CorrMessageRefId¶
The “CorrMessageRefId” sub-element provides the CorrMessageRefId for the processed file that the FFI, direct reporting NFFE, or HCTA sender assigned to the original FATCA Report file, where applicable. This will allow the recipient to correlate the valid file notification to the original FATCA Report file.
| Size/Pattern | Maximum length of 200 characters |
|---|---|
| Datatype | String |
| Requirement | Optional |
| Description: | • Element contains the MessageRefId for a transmission (report) that is being corrected when the original file itself is a revised file. • This identifier will help both the IRS and file originator to identify the specific transmission. • Refer to the originally defined CorrMessageRefId in stffatcatypes_v2.0 XSD of FACTA XML 2.0. |
3.3.3. SendingCompanyGIIN¶
The “SendingCompanyGIIN” sub-element provides the GIIN of the FFI or direct reporting NFFE, or FIN of the non-GIIN filer, submitting the reports in the processed FATCA Report file.
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| Size/Pattern | 19-digit GIIN format |
|---|---|
| Datatype | String |
| Requirement | Optional |
| Description: | • Element contains the sender entity GIIN or FIN for the original transmission. • Refer to the originally definedSendingCompanyINin stffatcatypes_v2.0XSD of FACTA XML 2.0. |
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3.3.4. TransmittingCountryCd¶
The “TransmittingCountryCd” sub-element provides the country code of the FFI or direct reporting NFFE submitting the reports in reports from the processed FATCA Report file.
| Size/Pattern | 2-digit alphabetic country code specified in the ISO 3166-1 Alpha 2 standard. Examples: GB (Great Britain) or DE (Germany) |
|---|---|
| Datatype | String |
| Requirement | Required |
| Description: | • Element contains thejurisdiction of the senderentity for the original transmission. • Originally defined asTransmittingCountryin stffatcatypes_v2.0 XSD of FACTA XML 2.0. |
3.3.5. ReceivingCountryCd¶
The “ReceivingCountryCd” sub-element provides the country code of the recipient of the processed FATCA Report file. This should be “US” in all valid file notifications from the IRS in 2016.
| Size/Pattern | 2-digit alphabetic country code specified in the ISO 3166-1 Alpha 2 standard. Example: US (United States) |
|---|---|
| Datatype | String |
| Requirement | Required |
| Description: | • Element identifies the jurisdiction of thereceiving entity (“US” for IRS in 2017). • Originally defined asReceivingCountryin stffatcatypes_v2.0XSD of FACTA XML 2.0. |
3.3.6. MessageTypeCd¶
The “MessageTypeCd” sub-element provides contents of the “MessageType” field from the processed
| ATCA Report file. | Its value will always be “FATCA” in 2016. |
|---|---|
| Size/Pattern | 5 character (currently, the only allowable entry is “FATCA”) |
| Datatype | String |
| Requirement | Required |
| Description: | • Element specifies the type of report transmitted from “MessageType” in the original FATCA Report file. • Will always be “FATCA” for 2017. • Originally defined asMessageTypein stffatcatypes_v2.0 XSD of FATCA XML 2.0 Message type defines the type of reporting. |
3.3.7. ReportingPeriodDt¶
The “ReportingPeriodDt” sub-element provides period covered by the FATCA account, pooled, or nil reports enclosed in the processed FATCA Report file. This element is shown “date” format as “YYYY-MM-DD”, and is taken from the “ReportingPeriod” data element in the processed FATCA Report file. This data element should read “2016-12-31” for 2017.
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| Size/Pattern | YYYY-MM-DD format |
|---|---|
| Datatype | xsd:date |
| Requirement | Required |
| Description: | • Element identifies the reporting year of the transmitted message • Originally defined as ReportingPeriod in stffatcatypes_v2.0 XSD of FATCA XML 2.0. |
3.4. NotificationContentTxt¶
The “NotificationContentTxt” sub-element is documented in Section 2.3 above.
3.5. OriginalFileProcessingDataGrp¶
The “OriginalFileProcessingDataGrp” sub-element provides the FATCA Filer with information derived by the IRS from data elements from the FATCA Report file generating the valid notification. The OriginalFileProcessingDataGrp is depicted in Figure 10. The six sub-elements in the OriginalFileProcessingDataGrp are described in the following subsections.
3.5.1. FileTypeCd¶
The “FileTypeCd” sub-element is generated by the IRS to indicate the type of file to the originator of the FATCA Report file. The type of files include: new file; a revision of a previous file (corrected or amended file); a duplicate of a previous file; or an unknown file type. This is an enumerated data element, with only four valid values shown in the table below.
| Size/Pattern | Enumeration codes |
|---|---|
| Datatype | String |
| Requirement | Required |
| Description: | • Element identities the type of FATCA report filed. • The valid type codes to be sent by the IRS are: NEW: New File REV: Revised File DUP: Duplicate File UNK: Unknown File Type |
3.5.2. FinancialInstitutionCnt¶
The “FinancialInstitutionCnt” sub-element is generated by the IRS as the total number of FFIs reporting account or pooled reports in the FATCA Report file generating the valid file notification.
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| Size/Pattern | N/A |
|---|---|
| Datatype | Integer |
| Requirement | Optional |
| Description: | • Indicates the number of financial institutions reporting in the file, as calculated by the IRS. • May not always be provided (for example, will not be provided for “DUP” files). |
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Figure 10: OriginalFileProcessingDataGrp Type Layout
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3.5.3. RecordCnt¶
The “RecordCnt” sub-element is generated by the IRS as the total number of account and pooled reports in the FATCA Report file generating the valid file notification.
| Size/Pattern | N/A |
|---|---|
| Datatype | Integer |
| Requirement | Optional |
| Description: | • Indicates the total number of account and pooled report records in the file, as calculated by the IRS. • May not always be provided (for example for example, will not be provided for “DUP” files). |
3.5.4. DupAccountReportRecordCnt and Non DupAccountReportRecordCnt¶
The “DupAccountReportRecordCnt” and “NonDupAccountReportRecordCnt” sub-elements are generated by the IRS as the total number of duplicated and non-duplicated account report records, respectively, in the FATCA Report file generating the valid file notification.
| Size/Pattern | N/A |
|---|---|
| Datatype | Integer |
| Requirement | Optional |
| Description: | • Combined total indicates the total number of account report records in the file, as calculated by the IRS. • May not always be provided (for example, will not be provided for “DUP” files). |
3.5.5. PooledReportRecordCnt¶
The “PooledReportRecordCnt” sub-element is generated by the IRS as the total number of pooled reports in the FATCA Report file generating the valid file notification.
| Size/Pattern | N/A |
|---|---|
| Datatype | Integer |
| Requirement | Optional |
| Description: | |
| • Indicates the total number of pooled report records in the file, as calculated by the IRS. • May not always be provided (for example, will not be provided for “DUP” files). |
3.6. HCTATreatyStampTxt¶
The “HCTATreatyStampTxt” sub-element is documented in Section 2.5.
3.7. FATCARecordErrorGrp¶
The “FATCARecordErrorGrp” data elements provide full information on any record-level errors present in the file. These are optional elements and only included if there are record errors to be reported to the
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FATCA Filer, with one FATCARecordErrorGrp provided per file, as needed. There are 3 sub-elements The FATCARecordErrorGrp is depicted in Figure 11.
Figure 11: FATCARecordErrorGrp Type Layout
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3.7.1. FATCARecordInfoHeaderTxt¶
The “FATCARecordHeaderTxt” data element advises the filer that errors were detected and provides error details organized by FI.
| Size/Pattern | 4000 characters |
|---|---|
| Datatype | StringMax4000Type |
| Requirement | Required |
| Description: | • Provides a message advising the filer of record errors, and that record error descriptions will be organized by FI. • Example: “Record level error details from the file submitted are provided and are organized by financial institution.” |
3.7.2. FATCARecordErrorFIGrp¶
The “FATCARecordErrorFIGrp” data element, illustrated in Figure 12, provides a description of record errors and the names and GIINs of the Sponsor and Reporting FIs linked to the identified errors; these FIs are reporting the accounts and may be responsible for error resolution. There are five sub-elements described below.
Figure 12: FATCARecordErrorFIGrp Type Layout
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3.7.2.1. SponsorGIIN¶
The “SponsorGIIN” sub-element provides the Sponsor GIIN, if available, for the record in error. This is an optional data element, and will not be provided if there is a field-level error involving the Sponsor GIIN.
| Size/Pattern | 19 character GIIN format |
|---|---|
| Datatype | FATCAEntityIdType |
| Requirement | Optional |
| Description: | • Provides the Sponsor GIIN in valid GIIN format. • Will be taken from the FATCA/ element from the record in question. • Will not be provided if there is a field-level error involving the Sponsor GIIN (such as invalid format). |
3.7.2.2. SponsorNm¶
The “SponsorNm” sub-element provides the name of the Sponsor, if available, for the record in error. This is an optional data element, and will not be provided if there is a field-level error involving the Sponsor
me.
| Size/Pattern | 200 characters |
|---|---|
| Datatype | StringMax200Type |
| Requirement | Optional |
| Description: | • Provides the Sponsor name. • Will be taken from the FATCA/ element from the record in question. • Will not be provided if there is a field-level error involving the Sponsor name. |
3.7.2.3. ReportingFIGIIN¶
The “ReportingFIGIIN” sub-element provides the Reporting FI GIIN or EIN for the record in error. This is an optional data element, and will not be provided if there is a field-level error involving the Reporting FI GIIN or
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N.
| Size/Pattern | 19 character GIIN format (for GIIN) or 9-numeric characters (for EIN) |
|---|---|
| Datatype | FATCAEntityIdType |
| Requirement | Optional |
| Description: | • Provides theReporting FIGIIN or EIN in valid format • Will be taken from the FATCA/ record in question. • Will not be provided if there is a field-level error involving the Reporting FIGIIN or EIN (for example, invalid format). |
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3.7.2.4. ReportingFINm¶
The “ReportingFINm” sub-element provides the name of the Reporting FI, if available, for the record in error. This is an optional data element, and will not be provided if there is a field-level error involving the Reporting FI name.
3.7.2.5. FATCARecordErrorDetailGrp¶
The “FATCARecordErrorDetailGrp” sub-element provides basic descriptive and identifying information on the record in which errors were detected, the type of record level error detected, details on any field level errors within the record that require correction, and corrective action needed to address the errors identified. There are 8 sub-elements The FATCARecordErrorDetailGrp is depicted in Figure 13. The eight subelements in the FATCARecordErrorDetailGrp are described in the following subsections.
3.7.2.5.1. FATCAReportTypeCd¶
The “FATCAReportTypeCode” sub-element is generated by the IRS to indicate the type of record, account report, pooled, or nil report, in the FATCA Report file in which the IRS has detected a record error. This is an enumerated data element, with only three valid values shown in the table.
3.7.2.5.2. DocTypeIndicCd¶
The “DocTypeIndicCd” sub-element is generated by the IRS to provide the DocTypeIndic value from the erroneous record (whether the record is NEW, CORRECTED, AMENDED, or VOID filing or test data). This data element has type “FatcaDocTypeIndicType” and is an enumerated data element with eight values.
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3.7.2.5.3. DocRefId¶
The “DocRefId” sub-element is generated by the IRS to provide the DocRefId value from the erroneous record being presorted on.
| Size/Pattern | 200 character string maximum |
|---|---|
| Datatype | StringMax200Type |
| Requirement | Required |
| Description: | • Element identities the erroneous FATCA record within a file. • Naming conventions for DocRefId values are recommended. |
3.7.2.5.4. CorrMessageRefId¶
The “CorrMessageRefId” sub-element is an optional element containing the MessageRefId of the original, corrected, or amended file, in which the erroneous record was identified, that is being replaced. This is an optional element and will be included if and only if the record was submitted as part of a corrected or
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mended file.
| Size/Pattern | 200 character string maximum |
|---|---|
| Datatype | StringMax200Type |
| Requirement | Optional |
| Description: | • Element identities the original, corrected, or amended file containing the erroneous FATCA record that is being replaced. |
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Figure 13: FATCARecordErrorDetailGrp Type Layout
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3.7.2.5.5. CorrDocRefId¶
The “CorrDocRefId” sub-element is an optional element identifying the DocRefId of the original record intended to be replaced by the erroneous record within the corrected or amended file. This is an optional
| ement and will be | included if and only if the record was submitted as part of a corrected or ame |
|---|---|
| Size/Pattern | 200 character string maximum |
| Datatype | StringMax200Type |
| Requirement | Optional |
| Description: | • Element identities the erroneous FATCA record within a file. • Content must exactly match the character string of the DocRefId impacted by this record. |
3.7.2.5.6. RecordLevelErrorCd¶
The “RecordLevelErrorCd” sub-element provides information on the type of record level error identified.
| Size/Pattern | 5 character string maximum |
|---|---|
| Datatype | StringMax5Type |
| Requirement | Required |
| Description: | • Element provides the code for the record level error identified • The current Record Level Error Codes to be sent by the IRS are identified in IRS Publication 5189, ICMM Notifications User Guide. |
3.7.2.5.7. FieldErrorGrp¶
The “FieldErrorGrp” sub-element is an optional complex element which provides specific information on the type and location of Field-Level Errors detected within a record. This data element is included only for record-level errors involving Field-Level Errors with data. The Record-Level Errors which will be triggered by Field-Level Errors are those for original account, pooled and nil reports with errors:
8001 Pooled Reporting Error 8007 Account Reporting Error 8013 Nil Reporting Error
FieldErrorGrp elements will only be included in the “FATCARecordErrorDetailGrp” element for these three record-level errors. The sub-elements within each FieldErrorGrp are listed in the table below and described in the following sections.
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| Ref | Element | Datatype | Cardinality | Requirement |
|---|---|---|---|---|
| 3.7.2.5.7.1 | FieldPartNum | Integer | 0..1 | Optional |
| 3.7.2.5.7.2 | FieldLineNum | Integer | 0..1 | Optional |
| 3.7.2.5.7.3 | FieldNm | StringMax200Type | 1 | Required |
| 3.7.2.5.7.4 | FieldErrorCd | StringMax200Type | 0..1 | Optional |
| 3.7.2.5.7.5 | FieldErrorTxt | StringMax4000Type | 1 | Required |
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3.7.2.5.7.1. FieldPartNum¶
The “FieldPartNum” sub-element is an optional element which provides the part number of the Form 8966 in which the Field-Level Error was detected. This element only has meaning in the context of Field-Level Errors identified on paper Forms 8966, and will not be included in any of the Valid File Notifications to be sent by ICMM during 2016 (which are in response to electronically filed FATCA Reports in XML form).
| Size/Pattern | N/A |
|---|---|
| Datatype | Integer |
| Requirement | Optional |
| Description: | • Will provide the Form 8966 Part number (1 through 5) • Intended for electronic error notifications in response to paper filings (not provided in 2016). • Has no direct application to Field-Level Errors in the XML version of Form 8966 (FATCA reports in XML). |
3.7.2.5.7.2. FieldLineNum¶
The “FieldLineNum” sub-element is an optional element which provides the line number, within the part of the Form 8966 provided in “FieldPartNum”, in which the Field-Level Error was detected. This element only has meaning in the context of Field-Level Errors identified on paper Forms 8966, and will not be included in any of the Valid File Notifications to be sent by ICMM during 2016 (which are in response to electronically filed FATCA Reports in XML form).
| Size/Pattern | N/A |
|---|---|
| Datatype | Integer |
| Requirement | Optional |
| Description: | • Will provide the Form 8966 line number (1 through 10 maximum for Part 1). • Intended for electronic error notifications in response to paper filings (not provided in 2016). • Has no direct application to Field-Level Errors in the XML version of Form 8966 (FATCA reports in XML). |
3.7.2.5.7.3. FieldNm¶
The “FieldNm” sub-element is a required element which provides the name of the FATCA XML data element or paper Form 8966 entry which is in error. For Field-Level Errors in records from FATCA XML files, the FieldNm value will be the complete path to the data element requiring correction, in the following form:
“/element1/sub-element1.1/ sub-element1.1.1/…/finalsubelement”
This element must be included for Field-Level Errors identified on XML FATCA Reports.
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| Publicatio | |
|---|---|
| Size/Pattern | 200 characters maximum |
| Datatype | StringMax200Type |
| Requirement | Required |
| Description: | • Provides the name or label of the Form 8966 or FATCA XML file in which the error was detected. • For field-level errors found in electronic records the path for the data element will be provided (provided in 2016 Valid File Notifications). |
3.7.2.5.7.4. FieldErrorCd¶
The “FieldErrorCd” subelement is an optional data element containing a four-digit code for the type of field error detected in the record. This code is currently not being included on Valid File Notifications.
| Size/Pattern | 4 numeric characters |
|---|---|
| Datatype | StringMax200Type |
| Requirement | Optional (not used in Valid File Notifications for FATCA Report XML files) |
| Description: | • Provides a 4-digit error code for the specific field-level error detected. • This will NOT be provided in XML valid file notifications transmitted in 2016. |
3.7.2.5.7.5. FieldErrorTxt¶
The “FieldErrorTxt” subelement is a required data element containing a text description of the field error detected in the record. (Note: specific error messages included in the “FieldErrorTxt” sub-element are provided in Publication 5189.)
| Size/Pattern | 4000 characters |
|---|---|
| Datatype | StringMax4000Type |
| Requirement | Required |
| Description: | • Provides a descriptive message and possibly resolution actions concerning the Field-Level Error reported in this group. • This will be provided in XML Valid File Notifications transmitted in 2016. |
3.7.2.5.8. ActionRequestedGrp¶
The “ActionRequestedGrp” sub-element is a required data element containing a high level text description of the resolution action requested from the filer. This data element is also provided in File Error Notification and is documented in Section 2.4.
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3.7.3. PotentialEffectTxt¶
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The “PotentialEffectTxt” data element informs the FATCA Filer of the potential implications of not correcting the errors documented in the notification.
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| Size/Pattern | 4000 characters |
|---|---|
| Datatype | StringMax4000Type |
| Requirement | Required |
| Description: | • Provides a message advising the filer of the potential consequences of not resolving the errors documented in the notification. |
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Appendix A: Glossary¶
| Terms | Description |
|---|---|
| **Record ** | A record is a subset of a file that is specific to an account, pooled, or nil report.A single account report or pool report is equivalent to one paper Form 8966. A recordmay contain only one account report or pooled report. |
| **Report ** | A group of records assembled into a single XML instance. A FATCA report may contain zero, one, or many records from one of more FATCA Filers. |
| **File ** | Records sent to the receiving tax jurisdiction. A file may contain one FATCA report that may consist of zero, one, or many reports. |
| **Transmission ** | A set or group of files moved through IDES. All transmissions will share a similar structure consisting of multiple files with specific purposes. These files will be zipped into an uncompressed archive using common tools available with common user operating systems (Windows, MacOS, and Linux/ and their filename conventions sent to IDES are described below: 1. Encrypted FATCA Report (from FFI/ (from IRS): filename has the form_[SenderGIIN]Payload, where SenderGIIN_is the IRS-issued GIIN of the sender in full GIIN format. 2. Encrypted AES Key: AES key used to encrypt payload in [SenderGIIN]Payload:filename has the form [ReceiverGIIN]Key, where_ReceiverGIIN_is the GIIN of the recipient whose public key was used to encrypt the HCTA key. 3. Sender Metadata: contains the unencrypted metadata used by IDES to identify the sender and route to the recipient; the filename has the form[SenderGIIN]Metadata.xml, where_SenderGIIN_is the GIIN of the sender in full GIIN format. |
| **Payload ** | The electronic files that are packaged / encrypted / compressed in the format required by IDES and are transmitted to the receiving party by IDES. |
| **Sender Metadata ** | Sender metadata is the information provided to identify the Sender and to ensure that the recipient can correctly process FATCA Reports or Notifications. |
| **Notification ** | A Notification is a message sent from the United States Internal Revenue Service (IRS) to an FFI, direct reporting non-financial foreign entity (NFFE), or Host Country Tax Authority (HCTA) in response to the transmission of a FATCA Report from that partner. |
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Appendix B: Example: Incorrect AES Key Size Notification (NKS)¶
<n1:FATCAFileErrorNotification xmlns="urn:fatca:fatcanotificationbase" xmlns:n1="urn:fatca:fatcafileerrornotification" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" version="2.5">
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Appendix C: Example – Valid File Notification (NVF) without Record Level Errors¶
The following is an example of the xml text for a “Valid File” Notification with record-level errors. The “FATCARecordErrorGrp” data element and related sub-elements identifying record-level and field-level errors are indicated in the boxed area below. These elements will not be included in the valid file notification for a file that contains no record-level errors. That is, the “FATCARecordErrorGrp” data element is only included in a Valid File Notification if there are record-level errors present in the file.
-<ns2:FATCAValidFileNotification version="2.5" xmlns:ns4= "urn:fatca:fatcafileerrornotification" xmlns:ns3= "urn:fatca:fatcapaperrecorderrornotification" xmlns:ns2= "urn:fatca:fatcavalidfilenotification" xmlns="urn:fatca:fatcanotificationbase"
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Appendix D: Example – Valid File Notification (NVF) with Record Level Error¶
-<ns2:FATCAValidFileNotification xmlns= "urn:fatca:fatcanotificationbase" xmlns:ns2= "urn:fatca:fatcavalidfilenotification" xmlns:ns3= "urn:fatca:fatcapaperrecorderrornotification" xmlns:ns4= "urn:fatca:fatcafileerrornotification" version= "2.5"
- < OriginalFileMetadataGrp>
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