Text or WhatsApp (808) 600-9260

FATCA agreement lookup

Choose a jurisdiction to see how the U.S. Treasury table lists its FATCA intergovernmental agreement: the model and the status.

How it works

The tool reads the Treasury table that lists jurisdictions with a FATCA agreement or understanding. Pick a name and the tool prints the row exactly as the table records it.

An intergovernmental agreement, or IGA, is an arrangement between the United States and another government about reporting on financial accounts. Model 1 and Model 2 describe how the information is routed.

Worked example

Selecting Switzerland returns: Switzerland: Model 2, status Model 2 In Force.

Use the tool

Questions and answers

Where does the data come from?

The data comes from the Treasury table of FATCA agreements and understandings by jurisdiction, copied as published.

Does the tool say whether a person must report?

No. It shows the agreement status of a jurisdiction. Reporting duties of a person depend on U.S. tax law and the applicable IRS forms.

Related glossary terms

  • FATCA: FATCA requires certain U.S. taxpayers to report foreign assets and financial institutions to report accounts to the IRS. Form 8938 may apply at thresholds.

Related articles and guides

Talk to Richard

Sources and data notes
  1. U.S. Department of the Treasury, Foreign Account Tax Compliance Act: agreements and understandings by jurisdiction. https://home.treasury.gov/policy-issues/tax-policy/foreign-account-tax-compliance-act. Retrieved . Table copied into the tool as published.

Dates in this block record when each source was read for this page.