IRS foreign financial institution (FFI) list

The IRS FFI list is a list that contains the names of the financial institutions and other entities (e.g., direct reporting non-financial foreign entities and sponsoring entities) that have completed FATCA registration with the IRS and obtained a global intermediary identification number (GIIN). The FFI list is available online at FFI list search and download tool and is being published to facilitate the implementation of FATCA. Please refer to the FATCA regulations and other FATCA guidance for the rules concerning the need to identify and document account holders and payees, the need to withhold on withholdable payments (including transitional rules), and the need to report information to the IRS (or to a Model 1 jurisdiction) concerning certain accounts and payees, as well as the use of the IRS FFI list by withholding agents and financial institutions. See the IRS FATCA page, Regulations and other guidance, at FATCA – Regulations and other guidance.

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