United States: Updated FATCA user guide (IDES) - KPMG United States
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United States: Updated FATCA user guide (IDES)

United States: Updated FATCA user guide (IDES)

The IRS has released an updated version of the Foreign Account Tax Compliance Act (FATCA) International Data Exchange Service (IDES)—Publication 5190 (Rev. 04-2016).


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The updated version of Publication 5190 [PDF 5.0 MB] has an IRS website posting date of 12 September 2017 and reflects changes made since the last version of the user guide was published in August 2015, including:

  • Updates to the data packaging process for changes to cipher block chaining (CBC) cipher mode
  • Information that IDES no longer accepts data packets encrypted with the electronic code book (ECB) cipher mode, and that all users must transmit data packets with the CBC cipher mode
  • User tips that may be referenced during open testing periods
  • A new section on information and resources for assistive technology available in the “IDES gateway”

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