What should you do if the FATCA filing requirement box is checked on your Form 1099? What should you do if it isn’t? Here’s what you need to know.
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2 Under FATCA, FFIs already can opt out of the Form 8966 requirement by subjecting themselves to the same Form 1099 requirements as U.S. banks. 3 Some critics of FATCA, of which there are many, will think the TIGTA report doesn’t go far enough in criticizing the fundamental ...