IRS Updates FAQ 23 on the FATCA - FAQs General Page

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FATCA News & Information December 5, 2025
Useful Links: IRS.gov FATCA Home News Essentials Key FATCA Provisions News Releases IRS - The Basics IRS Guidance Media Contacts e-News Subscriptions IRS Resources Contact My Local Office Filing Options Forms & Instructions Frequently Asked Questions News Taxpayer Advocate Where to File	Issue Number:  2025-09 IRS Updates FAQ 23 on the FATCA - FAQs General Page The IRS updated FAQ 23 (Q23) on the FATCA - FAQs General webpage, under the section, General Compliance, extending penalty relief for the 2025 and 2026 calendar years in situations where a withholding agent withholds and reports on Forms 1042 and 1042-S by September 15 of the applicable year. The penalty relief will be applicable to dividend equivalent payments made with respect to a derivative referencing a partnership. Back to top Thank you for subscribing to FATCA News & Information, an IRS e-mail service. For more information on federal taxes please visit IRS.gov. This message was distributed automatically from the FATCA News & Information mailing list. Please Do Not Reply To This Message.

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