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 resources
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
- Belize and U.S. tax treaty and FATCA lists: Belize appears on neither the IRS treaty list nor the Treasury FATCA table. A treaty and a FATCA agreement are different instruments for U.S. citizens.
- Malta income tax treaty and FATCA status: The IRS treaty list includes Malta, and Treasury lists an in-force Model 1 agreement. The IRS shows treaty existence only, and Treasury shows model and status.
- Cook Islands and U.S. tax agreements: The Cook Islands appear on neither the IRS treaty list nor the Treasury FATCA table.
Related pages
Sources and data notes
- 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.