N-2024-78: Extension of Temporary Relief for Foreign Financial Institutions to Report U.S. Taxpayer Identification Numbers

Notice 2024-78 extends the temporary relief provided in Notice 2023-11, subject to the procedures and requirements of this notice, for certain foreign financial institutions (FFIs) required to report U.S. taxpayer identification numbers (U.S. TINs) for certain preexisting accounts. The extension of the temporary relief granted by Notice 2023-11 is intended to enable the Internal Revenue Service (IRS) to continue to collect and analyze additional information for accounts without U.S. TINs.

Notice 2024-78 will be published in Internal Revenue Bulletin 2024-46, on November 12, 2024.

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