Regulations revising and further clarifying the final FATCA regulations under chapter 4 have been submitted to the Office of the Federal Register for publication.

Regulations to coordinate the FATCA regulations under chapter 4 with the withholding and information reporting rules under chapters 3 and 61, and section 3406 have also been submitted to the Office of the Federal Register for publication.

DISCLAIMER:  This guidance has been submitted to the Office of the Federal Register (OFR) for publication and is currently pending placement on public display at the OFR and publication in the Federal Register.  The version of the regulations released today may vary slightly from the published document if minor editorial changes are made during the OFR review process.  The document published in the Federal Register will be the official document.