FATCA recalcitrant account holder guidance
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FATCA recalcitrant account holder guidance
Form Number: IR1085 / Form Code: IR1085
About this resource
This guide is for reporting New Zealand financial institutions applying FATCA due diligence and reporting rules to recalcitrant accounts.
How to use it
Identify accounts that meet the applicable definition, continue reasonable information collection and complete required reporting. Check current FATCA requirements and any later transitional rules.
Related forms and guides
- FATCA guidance for collective investment vehicles (IR1084)
- Automatic exchange of information (IR1033)
- CRS due diligence and reporting obligations (IR1049)
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