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IRS.gov Website
Instructions for Form 8966
For use in Preparing 2014 Returns
General InstructionsWhat's NewPurpose of FormWho Must FileSpecial Rules for Certain Form 8966 FilersWhen, How, and Where to FileDefinitionsAccounts and Withholdable Payments Required To Be ReportedTransitional Account Information Reporting Rules for 2014 and 2015Withholding Agent ReportingTransitional Reporting for Amounts Paid During 2014Specific InstructionsBefore You BeginPart I – Identification of FilerPart II – Account Holder or Payee InformationPart III – Identifying Information of U.S. Owners That Are Specified U.S. PersonsPart IV – Financial InformationPFFI FilersDirect Reporting NFFEs and Sponsored Direct Reporting NFFEsPart V – Pooled Reporting TypePaperwork Reduction Act Notice.