- Internacional
- septiembre 30, 2014
FATCA Supplement to the 2014 General Instructions
For Certain Information Returns Reporting on Forms 1099
FATCA filing requirements of certain foreign financial institutions (FFIs). If you are required to report an account that is a U.S. account under chapter 4 of the Code (chapter 4), you may be eligible to elect to report the account on Form(s) 1099 instead
of on Form 8966, “FATCA Report.”
