IRS informs Responsible Officers of Certifications due by July 1, 2026, and reminds users of the FATCA Registration System sign-in options

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Issue Number:  2026-02

Inside This Issue

1. Responsible Officer Certifications are due by July 1, 2026, for the FATCA Certifications period ending December 31, 2025
2. Reminder: FATCA Registration System sign-in options

For the certification period ending December 31, 2025, FATCA Responsible Officer ("RO") certifications are due no later than July 1, 2026.

If an entity that is required to certify does not submit its certifications by the due date, the entity will not be in compliance with its obligations under FATCA. The consequences of being non-compliant may include the revocation of an entity's FATCA status and, ultimately, the entity's GIIN being removed from the Foreign Financial Institution ("FFI") list.

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The FATCA Registration System requires all users to sign in using either Login.gov or ID.me, the IRS' credential service providers. The update added a higher level of security and complies with National Institute of Standards and Technology (NIST) digital identity guidelines.

New and existing users must have a Login.gov or ID.me profile to access the FATCA Registration System. You will not be able to access the FATCA Registration System without a Login.gov or ID.me profile. If you already have an existing Login.gov or ID.me profile, you can use the same profile to sign-in to the FATCA Registration System if the email matches that of the responsible officer or point of contact on the FATCA Registration. If you need assistance with retrieving your account credentials, such as resetting your password, you will need to follow the steps to reset your password with either Login.gov or ID.me prior to accessing the FATCA Registration System. 

Login.gov is an authentication service created, maintained, and secured by the U.S. government. For questions and assistance regarding Login.gov, please visit Help | Login.gov.

ID.me is an authentication service created, maintained, and secured by a technology provider. For questions and assistance regarding ID.me, please visit Verifying for the Internal Service - ID.me Help Site.  

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