US Tax for Banks in Ireland – Tools & Links

🧭 Internal tools (USTaxBanks)

• QI Review Tool – checklist to prepare for the QI Periodic Review (incl. sampling template and workpaper structure)
• FATCA Data Validation (Excel) – structure and field checks aligned with Irish Revenue FATCA XML filing guidelines
• Customer Documentation Matrix (QI/CRS) – overview of acceptable forms (W-8BEN, W-8BEN-E, W-9, CRS self-certifications)
• W-8 / W-9 Form Reference (current IRS versions) – PDF download and quick reference for status and chapter codes
• 1042-S / 8966 Checklist – completeness checks before transmission to the IRS and, where applicable, alignment with FATCA reports via Revenue

Note: Internal tools are available for registered institutions or existing clients.

🇮🇪 FATCA / CRS Ireland – Revenue resources

Official sources from Revenue (Irish Tax and Customs) on FATCA, DAC2-CRS and AEOI:

• 🔗 FATCA / DAC2-CRS – overview
  High-level description of FATCA, CRS and DAC, types of reporting financial institutions and overall framework.
• 📘 Irish legislation and guidance on FATCA
  Implementation in Irish law (Section 891E TCA 1997, regulations) and links to detailed guidance notes.
• 📄 Tax and Duty Manual Part 38-03-22 – FATCA Guidance Notes (PDF)
  Core guidance for Irish Reporting Financial Institutions on FATCA implementation and due diligence.
• 📄 Tax and Duty Manual Part 38-03-25 – FATCA Filing Guidelines (PDF)
  Technical filing guidance for creating and submitting FATCA XML files via ROS.
• 📄 Tax and Duty Manual Part 38-03-24 – AEOI Guide for Account Holders (PDF)
  Explains AEOI, FATCA and CRS from the account-holder perspective (useful for client communication).
• 🧾 Information reported to Revenue under FATCA / DAC2-CRS
  Fields typically reported (name, address, TIN, jurisdiction, balances, income types, etc.).
• 🕒 When and how information is exchanged
  Deadlines for Irish FIs (e.g. annual filing by 30 June; exchange with partner jurisdictions thereafter).
• 🌍 CRS / DAC2 page (Revenue)
  Details on the Common Reporting Standard, DAC2 implementation and list of participating jurisdictions.
• 💻 ROS – Manage your reporting obligations
  Online service for registering, ceasing or re-registering AEOI reporting obligations (FATCA, DAC2-CRS) via ROS.

🇺🇸 QI – IRS resources

Core IRS sources for the Qualified Intermediary regime and related forms:

• 🔗 Qualified Intermediary (QI) System – IRS overview
  Entry point for QI registration, account access and basic programme description.
• 📜 QI Agreement – Revenue Procedure 2022-43 (PDF)
  Current QI Agreement text, including Periodic Review and certification requirements.
• 🧾 Notice 2022-23 (PDF)
  Updates, notably around QDD and publicly traded partnerships (PTP).
• 📘 QI FAQs (General, Renewal, Certification)
  IRS FAQ collection covering registration, renewal, certifications and practical issues.
• 🧮 Forms & reporting:
  
  • Form 1042-S – Foreign Person’s U.S. Source Income Subject to Withholding
  • Form 1042 – Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
  • Form 8966 – FATCA Report
  • Documentation: W-8BEN-E • W-8BEN • W-9

🌐 Additional sources

• OECD – Common Reporting Standard (CRS) and AEOI
• Revenue – Automatic Exchange of Information (AEOI) landing page
• Central Bank of Ireland – AML / CFT requirements & guidance

🔄 Timeliness note

All linked documents and deadlines are subject to change by Irish Revenue, the Irish legislator and the IRS.
Last checked: November 2025