Form 8966 Reporting: FATCA Filers, IDES and the 31 March Deadline
Form 8966 reporting is the annual FATCA return that institutions dealing directly with the Internal Revenue Service file on their U.S. accounts, on the U.S. owners of passive foreign entities and on pools of recalcitrant account holders. The current IRS edition is the 2025 Form 8966, FATCA Report, with its 2025 instructions, and the form…