Foreign Account Tax Compliance Act Guidance

The Foreign Account Tax Compliance Act (“FATCA”) is a new U.S. tax law whose objective is to reduce or eliminate U.S. tax evasion by U.S. taxpayers who maintain financial accounts outside the United States or invest offshore through non-U.S. entities. This new law impacts all non-U.S. organizations, including sovereign governments, any integral part thereof, their agencies or instrumentalities, and any wholly-owned entities. We have prepared this site to introduce you to FATCA and help you furnish the appropriate U.S. tax documentation, even if you have not previously needed to furnish any tax certification to Citi.

See below for simplified instructions or guidance for filling out request tax forms.

	Simplified Instructions for Foreign Governments
	Simplified Instructions for Completing a Form W-8BEN-E
	Common Errors to Avoid in Completing Form W-8BEN-E