N-2023-11: Foreign Financial Institution Temporary U.S. Taxpayer Identification Number Relief

Notice 2023-11 is intended to provide FATCA reporting relief to Model 1 FFIs who have been unable to obtain US TINs for their pre-existing accounts that are US reportable accounts; as part of the relief, the FFIs will also provide information that the IRS can analyze to determine why these TINs are missing. The publication has been coordinated with Treasury and the Service.

Notice 2023-11 will be in IRB 2023-3, dated January 17, 2023.

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