About Form 8966, FATCA Report

File Form 8966 to report information with respect to:

  • certain U.S. accounts, 
  • substantial U.S. owners of passive non-financial foreign entities (NFFEs),
  • specified U.S. persons that own certain debt or equity interests in owner-documented foreign financial institutions (ODFFIs), and
  • certain other accounts as applicable based on the filer’s chapter 4 status.

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