United States: Responsible officer certifications due by 15 December 2020

United States: Responsible officer certifications due

The IRS today issued a reminder that for the period ending 31 December 2019, responsible officer certifications are due no later than 15 December 2020.


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As noted in the IRS transmittal message, if an entity does not submit its responsible officer certifications by the due date of 15 December 2020, the entity will not be in compliance with its obligations under FATCA. The consequences of being non-compliant may include the revocation of the entity’s FATCA status and, ultimately, the entity’s global intermediary identification number (GIIN) being removed from the foreign financial institution list.

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