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Form 8957, Foreign Account Tax Compliance Act (FATCA) Registration, is used by an FI or a Direct Reporting NFFE to register itself and its branches, if any, as a participating foreign financial institution (PFFI) (including a Reporting FI under a Model 2 IGA), a registered deemed-compliant foreign financial institution (RDCFFI), a Reporting Financial Institution under a Model 1 IGA, a sponsoring entity (Sponsoring Entity), a Direct Reporting NFFE, a trustee of a Trustee-Documented Trust, or a U.S. FI.

Form 8957, Foreign Account Tax Compliance Act (FATCA) Registration, is used by an FI or a Direct Reporting NFFE to register itself and its branches, if any, as a participating foreign financial institution (PFFI) (including a Reporting FI under a Model 2 IGA), a registered deemed-compliant foreign financial institution (RDCFFI), a Reporting Financial Institution under a Model 1 IGA, a sponsoring entity (Sponsoring Entity), a Direct Reporting NFFE, a trustee of a Trustee-Documented Trust, or a U.S. FI.

Publication 5216, FATCA Reports International Compliance Management Model (ICMM) Notification XML Schema User Guide, provides a general description of the FATCA Notification Schema that will be the basis for all electronic notifications from the Internal Revenue Service (IRS) to FATCA filers ¨C Foreign Financial Institutions (FFIs), direct reporting non-financial foreign entities (direct reporting NFFEs), sponsoring entities, trustees of trustee-documented trusts, non-GIIN filers1, and Host Country Tax Authorities (HCTAs) -- using the International Data Exchange Service (IDES).

Publication 5392, The Art Advisory Panel of the Commissioner of Internal Revenue Annual Summary Report - The IRS Commissioner¡¯s Art Advisory Panel (the Panel) provides advice and makes recommendations to the Art Appraisal Services unit in the Independent Office of Appeals for the Internal Revenue Service. Chartered under the Federal Advisory Committee Act, the Panel assists by providing value recommendations regarding the acceptability of tangible personal property appraisals taxpayers submit to support the fair market value claimed on the wide range of works of art involved in income, estate, and gift tax returns.

Form W-4P, Withholding Certificate for Pension or Annuity Payments, is for U.S. citizens, resident aliens, or their estates who are recipients of pensions, annuities (including commercial annuities), and certain other deferred compensation. Use Form W©\4P to tell payers the correct amount of federal income tax to withhold from your payment(s). You may also use Form W©\4P to choose (a) not to have any federal income tax withheld from the payment (except for eligible rollover distributions or for payments to U.S. citizens to be delivered outside the United States or its possessions), or (b) to have an additional amount of tax withheld.

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Topic no. 559, Net investment income tax

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