Reporting Account Holder US TINs for 2020

November 9, 2020 – Australia – Starting from 2020 reporting year, Australia Reporting financial instituitions are required to provide a tax resident country code for account holders that are entities.

Starting from 2020 reporting year, a U.S. TIN must be provided for each account holder reported: individuals, entities, and substantial owners. If the account holder’s US TIN is not known, 9As must be indicated in the account holder TIN element.

For a non-US entity, 9A’s must be indicated in the account holder TIN element. Also, for non-US entities, the US TINs of the substantial owners that are US specified persons are required to be reported.

For more information, please click here.



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