In Announcement 2013-14, the Internal Revenue Service (IRS) corrected final regulations (T.D.9610) regarding information reporting by foreign financial institutions (FFIs) with respect to U.S. accounts and withholding on payments to FFIs and other foreign entities.
The correcting amendments which are outlined in the announcement were scheduled for publication in 30 September 2013 in the Internal Revenue Bulletin 2013-14. The amendments were previously published in an unnumbered Federal Register notice (179ITM, 9/10/13).
