PwC formatted versions of NRA withholding (IRC Chapter 3) and FATCA (IRC Chapter 4) regulations

August 2014
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PwC formatted versions of NRA withholding (IRC Chapter 3) and FATCA (IRC Chapter 4) regulations

At a glance

PwC has prepared a formatted version of the NRA withholding (IRC Chapter 3) regulations and updated a formatted version of the FATCA (IRC Chapter 4) regulations.

PwC formatted version of temporary & final FATCA regulations

At a glance

PwC has prepared a formatted version of the NRA withholding (IRC Chapter 3) regulations to complement its formatted version of the FATCA (IRC Chapter 4) regulations.

The regulations

The US Department of the Treasury and Internal Revenue Service (IRS) released on March 6, 2014 temporary and final regulations for FATCA as well as changes to coordinate the FATCA regulations with Chapters 3 and 61 and Section 3406 of the Internal Revenue Code (IRC). Additional updates were issued on July 1, 2014.

PwC has updated a formatted version of the FATCA regulations and published a new volume of the formatted regulations for withholding of tax on nonresident aliens and foreign corporations.

  • The updated volume for FATCA includes the preamble, regulations for §§1.1471 - 1.1474 and the Internal Revenue Code for §§1471 - 1474 (IRC Chapter 4).

  • The new volume for withholding of tax on nonresident aliens and foreign corporations includes the preamble, regulations for §§1.1441 - 1.1446 and §§1.1461 - 1.1464 and the Internal Revenue Code for sections §§1441 - 1446 and §§1461 - 1464 (IRC Chapter 4).

  • Changes published in the Federal Register on March 6 and July 1 are incorporated into both volumes.

The current editions are available for download by following the links above.

To discuss FATCA or other information reporting issues, please contact a member of PwC's Global Information Reporting network.

The PwC formatted regulations were prepared as a courtesy and should not be regarded as an authoritative reference to the FATCA regulations or the publications cited above. The document is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

PwC is not responsible for any errors or omissions, or for the results obtained from the use of the document. All information in the document is provided "as is", with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied.