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IRS.gov Website
Instructions for Form 8966
taxmap/instr2/i8966-003.htm#en_us_publink10005181

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When, How, and Where to File(p2)

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When to file. (p2)
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Form 8966 is required to be filed for the 2014 calendar year on or before March 31, 2015. A Reporting Model 2 FFI must file Form 8966 on the same filing dates that apply to a PFFI, unless a different reporting date is specified in an applicable Model 2 IGA.
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Extension of time to file. (p2)
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An automatic 90-day extension of time to file Form 8966 may be requested. For reporting with respect to calendar year 2014 only, an automatic 90-day extension of time to file Form 8966 will be provided to all filers (including those filing electronically), without the need to file any form or take any action. After calendar year 2014, to extend the Form 8966 filing deadline, an application for extension of time to file will be required. The form name and number of this application will be provided by the IRS at a later date. No extension of time to file is permitted for Forms 8966 filed by a Reporting Model 2 FFI to report a non-consenting U.S. account or a non-consenting nonparticipating FFI. A Reporting Model 2 FFI should refer to the applicable Model 2 IGA for the due dates for those filings.
Under certain hardship conditions, the IRS may grant an additional 90-day extension to file Form 8966. See Regulations section 1.1471-4(d)(3)(vii). The IRS intends to provide additional future guidance regarding the procedures for extensions based on hardship, including where to send such requests.
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Electronic filing requirement. (p3)
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How to file electronically.(p3)
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Those filing electronically should refer to Publication 5124, Foreign Account Tax Compliance Act (FATCA) XML v1.1 User Guide, for instructions on how to populate the fields for the electronic Form 8966. Information on how to submit the Form 8966 electronically to the IRS will be provided in future guidance.
If you are required to file electronically but fail to do so, and you do not have an approved waiver on record, penalties under sections 6721 through 6724 may apply.
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Where to file paper Form 8966.(p3)
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If you have received a waiver of the Form 8966 electronic filing requirement from the IRS or are not otherwise required to file Form 8966 electronically, you may send paper Form 8966 to the following address:


Internal Revenue Service
FATCA, Stop 6052 AUSC
3651 South IH 35
Austin, Texas 78741


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More information and updates to Form 8966.(p3)
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For information about FATCA, including updates to Form 8966 and its instructions, go to www.irs.gov/fatca.