IRS and Treasury guidelines

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The details of the provisions under the FATCA are described in the following proposed regulations and notices issued by IRS and the Treasury; the finalised FATCA rules, which were passed on 17 January 2013, are based on the aforementioned documents.

Notice 2010-60 (27 August 2010) : http://www.irs.gov/pub/irs-drop/n-10-60.pdf

Notice 2010-34 (8 April 2011) : http://www.irs.gov/pub/irs-drop/n-11-34.pdf

Notice 2010-53 (original 14 July 2011, revised 25 July 2011) : http://www.irs.gov/pub/irs-drop/n-11-53.pdf

Proposed FATCA regulations (8 February 2012): http://www.irs.gov/pub/newsroom/reg-121647-10.pdf

Notice 2012-42 (24 October 2012) : http://www.irs.gov/pub/irs-drop/A-12-42.pdf

Final FATCA Regulations (January 17, 2013): https://s3.amazonaws.com/public-inspection.federalregister.gov/2013-01025.pdf