Agency Information Collection Activities; Comment Request on Foreign Account Tax Compliance Act (FATCA) Registration

Issuing agencies

Abstract

In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

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<title>Federal Register, Volume 91 Issue 167 (Monday, August 31, 2026)</title>
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[Federal Register Volume 91, Number 167 (Monday, August 31, 2026)]
[Notices]
[Pages 55982-55983]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-17744]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Agency Information Collection Activities; Comment Request on 
Foreign Account Tax Compliance Act (FATCA) Registration

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of information collection; request for comments.

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SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the 
IRS is inviting comments on the information collection request outlined 
in this notice.

DATES: Written comments should be received on or before October 30, 
2026 to be assured of consideration.

ADDRESSES: Direct all written comments to Andres Garcia, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 
20224, or by email to <a href="/cdn-cgi/l/email-protection#057577642b666a6868606b7176456c77762b626a73"><span class="__cf_email__" data-cfemail="b7c7c5d699d4d8dadad2d9c3c4f7dec5c499d0d8c1">[email&#160;protected]</span></a>. Include ``OMB Control No. 
1545-2246'' in the subject line of the message.

FOR FURTHER INFORMATION CONTACT: View the latest drafts of the tax 
forms related to the information collection listed in this notice at 
<a href="https://www.irs.gov/draft-tax-forms">https://www.irs.gov/draft-tax-forms</a>. Requests for additional 
information or copies of this collection should be directed to Kerry 
Dennis, (202) 317-5751.

SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork 
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the 
general public and Federal agencies with an opportunity to comment on 
proposed, revised, and continuing collections of information. This 
helps the IRS assess the impact and minimize the burden of its 
information collection requirements. Comments submitted in response to 
this notice will be summarized and/or included in the request for OMB 
approval. All comments will become a matter of public record, and 
viewable on relevant websites. For this reason, please do not include 
in your comments information of a confidential nature, such as 
sensitive personal information. Comments are invited on: (a) Whether 
the collection of information is necessary for the proper performance 
of the functions of the agency, including whether the information shall 
have practical utility; (b) the accuracy of the agency's estimate of 
the burden of the collection of information; (c) ways to enhance the 
quality, utility, and clarity of the information to be collected; (d) 
ways to minimize the burden of the collection of information on 
respondents, including through the use of automated collection 
techniques or other forms of information technology; and (e) estimates 
of capital or start-up costs and costs of operation, maintenance, and 
purchase of services to provide information.
    Title: Foreign Account Tax Compliance Act (FATCA) registration.
    OMB Control Number: 1545-2246.
    Form Numbers: 8966, 8966-C, 8809-I, 8508-I, and FATCA Online 
Registration (formerly Form 8957).
    Regulation Project Numbers: TD 9610, TD 9657, IRS Notice 2013-43, 
IRS Notice 2014-33, IRS Notice 2023-11, IRS Notice 2024-78, Revenue 
Procedure (Rev Proc) 2014-38, Rev Proc 2014-47, Rev Proc 2017-21, and 
Announcement 2014-17.
    Abstract: Internal Revenue Code (IRC) section 1471-1474 is part of 
the Foreign Account Tax Compliance Act (FATCA) legislative framework to 
obtain reporting from foreign financial institutions on the accounts 
held in their institutions by US persons. The IRS developed forms and 
regulations under these authorities of IRC. TD 9610 and TD 9657 include 
the regulations related to the reporting on the forms and the 
associated recordkeeping requirements.
    The FATCA Online Registration System (formerly Form 8957) 
information is to be used by a foreign financial institution to apply 
for status as a foreign financial institution (FFI) as defined in IRC 
1471(b)(2). Form 8966, FATCA Report, is used by a responsible officer 
of a foreign institution to report information with respect to U.S. 
accounts or persons based on their IRC chapter 4 status. Form 8966-C is 
used to authenticate the paper-filed Forms 8966 and to ensure the 
ability to identify discrepancies between the number of forms received 
versus those claimed to have been sent by the filer. Taxpayers use Form 
8508-I to request a waiver from filing Form 8966 electronically. Form 
8809-I is used to request an initial or additional extension of time to 
file 8966 for the current year. IRS Notice 2023-11 and IRS Notice 2024-
78 allow FFIs to obtain temporary relief from reporting missing

[[Page 55983]]

required U.S. taxpayer identification numbers for certain preexisting 
accounts, when they comply with the procedures described within each 
notice. Publication 5124 provides directions on how Model 1 
Intergovernmental Agreements report information directly to the IRS.
    Current Actions: There is no change to the previously approved 
information collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 5,561,180.
    Estimated Time per Response: 7 minutes up to 8 hours.
    Estimated Total Annual Burden Hours: 2,912,282.

    Dated: August 27, 2026.
Kerry Dennis,
Tax Analyst.
[FR Doc. 2026-17744 Filed 8-28-26; 8:45 am]
BILLING CODE 4831-GV-P


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