United States: Updated list of jurisdictions not issuing foreign TINs

U.S. Treasury and IRS provide an exception from the foreign taxpayer identification number (TIN) requirement

U.S. Treasury and IRS provide an exception from the foreign TIN requirement

The U.S. Treasury Department and IRS provide an exception from the foreign taxpayer identification number (TIN) requirement for accounts held by residents in jurisdictions that do not issue foreign TINs. 

As noted in an IRS release, withholding agents will not be required to obtain a foreign TIN for an account held by a resident of a jurisdiction that appears on this list.

The IRS intends to update this list to add jurisdictions that do not issue foreign TINs. Also, the list will be updated if a jurisdiction included on the list begins to issue foreign TINs to its residents or requests to be excluded.

Jurisdiction

Intergovernmental Agreement (IGA)

Australia

Model 1

Bermuda

Model 2

British Virgin Islands

Model 1

Cayman Islands

Model 1

Japan

Model 2

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