This blog was last updated on March 11, 2019
The IRS has published Frequently Asked Questions regarding the FFI agreement renewal. The deadline for the renewal is July 31, 2017, and the obligation to renew applies to Participating FFIs not covered by an IGA, Reporting FFIs under a Model 2 IGA, and Registered Deemed-Compliant FFIs that are Reporting FFIs under a Model 1 IGA operating branches outside of Model 1 jurisdictions. The FAQs address a number of scenarios that FFIs may encounter in the registration and renewal process and provide details and instructions that are not covered within the registration publications.