Notice 2016-08

Notice 2016-08 published in the Internal Revenue Bulletin (IRB) dated February 8, 2016 provides guidance concerning (1) the timing for FFIs’ submission of preexisting account certifications and periodic certifications, (2) reporting of accounts of nonparticipating FFIs by certain FFIs, and (3) reliance by withholding agents on electronically furnished Forms W-8 and W-9. Click here for the Notice.