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IRS.gov Website
Instructions for Form 8966
taxmap/instr2/i8966-001.htm#en_us_publink10005177

taxmap/instr2/i8966-001.htm#TXMP48f5ff8f
Purpose of Form(p1)

rule
Form 8966 is required to be filed by filers listed under Who Must File, later, to report information with respect to certain U.S. accounts, substantial U.S. owners of passive NFFEs, U.S. accounts held by owner-documented FFIs, and certain other accounts as applicable based on the filer’s chapter 4 status. For calendar years 2015 and 2016, Form 8966 is also filed by PFFIs, Registered deemed-compliant (RDC) FFIs, and Reporting Model 2 FFIs to report certain amounts paid to their account holders that are nonparticipating FFIs. Unless otherwise indicated, Reporting Model 2 FFIs should submit Form 8966 to report on its accounts consistent with instructions for PFFIs.
taxmap/instr2/i8966-001.htm#TXMP010fd304
Note.(p1).
A separate Form 8966 must be filed for each substantial U.S. owner of a passive NFFE and each specified U.S. person owning certain equity or debt interests in an owner-documented FFI, and for each group of accounts for which pooled reporting is permitted as described in Part V.