The US IRS has posted an update to the instructions for Form 8966, FATCA Report, for 2014. The IRS states that the update “supplements the Instructions for Form 8966 to correct and clarify certain references to the reporting requirements of participating [foreign financial institutions] for the 2014 year, including to reflect a correcting amendment to section 1.1471-4(d)(7)(iv)(B) of the temporary chapter 4 regulations (TD 9657).”
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