IRS Extends FATCA Registration Information Collection

The Internal Revenue Service announced an extension of the information collection for Foreign Account Tax Compliance Act (FATCA) registration. The notice, published in Federal Register Volume 91, Number 167 on August 31 2026 (FR Doc No: 2026-17744), invites written comments to be received on or before October 30 2026.

The collection, identified by OMB Control Number 1545-2246, includes Forms 8966, 8966-C, 8809-I, 8508-I, and the FATCA Online Registration system (formerly Form 8957). It is linked to regulation project numbers TD 9610, TD 9657, IRS Notices 2013-43, 2014-33, 2023-11, 2024-78, Revenue Procedures 2014-38, 2014-47, 2017-21, and Announcement 2014-17. The forms support reporting by foreign financial institutions (FFIs) on U.S. account holders and related record-keeping requirements under IRC sections 1471-1474.

The agency estimates 5,561,180 respondents, with an estimated response time ranging from 7 minutes up to 8 hours, resulting in a total annual burden of 2,912,282 hours. The affected public is described as "business or other for-profit." The notice states there is no change to the previously approved information collection and classifies the action as an extension of a currently approved collection.

Comments may be directed to Andres Garcia at the IRS office in Washington, DC, or emailed with "OMB Control No. 1545-2246" in the subject line. Additional information, including draft tax forms, is available at https://www.irs.gov/draft-tax-forms, and inquiries may be directed to Kerry Dennis at (202) 317-5751.