RP-2021-32, countries with information exchange agreements

Internal Revenue Service (IRS) sent this bulletin at 09/28/2021 11:06 AM EDT

IRS GuideWire

Sept. 28, 2021

News Essentials

IRS Resources

Compliance & Enforcement

Contact My Local Office

Filing Options

Forms & Instructions

Frequently Asked Questions

News

Taxpayer Advocate

Where to File

Issue Number: RP-2021-32

Inside This Issue

Revenue Procedure 2021-32 adds one country, Chile, to the current published list of countries with which the United States has in force an information exchange agreement, such that interest paid to residents of such countries must be reported by payors to the extent required under Treas. Reg. §§ 1.6049-4(b)(5) and 1.6049-8(a). It also adds the Dominican Republic and Singapore to the current published list of countries with which Treasury and the IRS have determined it is appropriate to have an automatic exchange relationship with respect to the information collected under Treas. Reg. §§1.6049-4(b)(5) and 1.6049-8(a).

Thank you for subscribing to IRS GuideWire, an IRS e-mail service. If you are a Tax Professional and have a specific concern about your tax situation, call the IRS Practitioner Priority Service 1-866-860-4259.

This message was distributed automatically from the IRS GuideWire mailing list. Please Do Not Reply To This Message.

Update your subscriptions, modify your password or email address, or stop subscriptions at any time on your Subscriber Preferences Page. You will need to use your email address to log in. If you have questions or problems with the subscription service, please contact subscriberhelp.govdelivery.com.

This service is provided to you at no charge by the Internal Revenue Service (IRS).