NIF US reportáveis FATCA
 
Publicado em 23/11/2018
 
Arquivos rejeitados pelo EUA devido a NIF incompleto.
 

A equipe e-financeira solicita uma especial atenção no preenchimento dos declarados com contas reportáveis “US”. TODOS devem constar o grupo NIF, se a Instituição estiver na situação da orientação abaixo, deve seguir a orientação de colocar o campo e preencher com i NIF genérico AAAAAAAAA. 
O IRS – USA encaminhou vários arquivos de 2017 que terão que ser retificados pelas Instituições Financeiras e reransmitidos para eles. Isto gera retrabalho para todos.
Sigam todas as orientações em relação a este assunto que estão previstas no Manual de Prrenchimento.
Qualquer dúvida entrem no faleconosco e nos encaminhem e-mail.
 
Orientação para U.S TIN:

Conforme aviso emitido pelo IRS (Notice 2017-46 – Revised Guidance Related to Obtaining and Reporting Taxpayer Identification Numbers and Dates of Birth by Financial Institutions):
“O Treasury Departament e o IRS entendem que algumas Instituições Financeiras Estrangeiras (FFI) do Modelo 1 necessitam de tempo adicional para completar práticas e procedimentos para obter e declarar o Número de Identificação Fiscal dos EUA (U.S. TIN), com relação a contas preexistentes que sejam contas declaráveis. Portanto, com relação a declaração de contas preexistentes que sejam contas declaráveis aos EUA, para os anos-calendário de 2017, 2018 e 2019, a Autoridade Competente dos EUA não determinará que existe descumprimento significativo com as obrigações relativas a um IGA Modelo 1 aplicável relacionado a uma FFI somente por causa da incapacidade de obter e declarar cada U.S. TIN, desde que a FFI do Modelo 1:
(1) obtenha e declare a data de nascimento de cada titular e pessoa controladora cujo U.S. TIN não seja declarado;
 
(2) solicite anualmente para cada titular qualquer U.S TIN faltante; e (3) antes de declarar informações relativas ao ano-calendário 2017 para a jurisdição parceira, pesquise nos dados eletronicamente pesquisáveis mantidos pela FFI do Modelo 1 qualquer U.S. TIN obrigatório faltante.” 

Dessa forma, as entidades declarantes que se encontrem na situação acima descrita, respeitando-se as condições mencionadas (1, 2 e 3), devem preencher o campo <NIF>.<NumeroNIF> com uma cadeia de nove letras “A” (ou seja “AAAAAAAAA”), tendo em vista a obrigatoriedade do grupo NIF com ao menos uma ocorrência “US”, nos termos da REGRA_VALIDA_NIF_US.

 
 
DETALHES SOBRE O NIF AMERICANO:
 
United States – Information on Tax Identification Numbers
 
Section I – TIN Description
 
U.S. taxpayer identification numbers include a Social Security Number (SSN), which is issued to
individuals, and an Employer Identification Number (EIN), which is issued to individuals or entities.
In addition, an Individual Taxpayer Identification Number (ITIN) is issued to individuals who are
required to have a U.S. taxpayer identification number but who do not have and are not eligible to
obtain an SSN.

A taxpayer must provide the taxpayer identification number (SSN, EIN or ITIN) on all tax returns and
other documents sent to the IRS. A taxpayer must also provide its identification number to other
persons who use the identification number on any returns or documents that are sent to the IRS.
An SSN is issued to individuals by the Social Security Administration. Further information regarding
the SSN may be found at: http://www.ssa.gov   
An EIN is issued by the IRS to sole proprietors, partnerships, corporations (including limited liability
corporations), and other entities for tax filing and reporting purposes. Application for an EIN may be
made by either: (1) submitting IRS Form SS-4, Application for Employer Identification Number
(http://www.irs.gov/pub/irs-pdf/fss4.pdf) online;
 
or (2)
 
mailing or faxing the Form SS-4 as described in the form instructions. International applicants may call telephone number (267) 941-1099 (not a toll-free number). For more information about EINs, see IRS Publication 1635, Understanding Your 

EIN (http://www.irs.gov/pub/irs-pdf/p1635.pdf).

An ITIN is a tax processing number issued by the IRS to individuals who are required to have a U.S.
taxpayer identification number but who do not have and are not eligible to obtain an SSN from the
Social Security Administration. ITINs are issued regardless of immigration status because both
resident and nonresident aliens may have a U.S. filing or reporting requirement under the Code.
Individuals must have a filing requirement and file a valid federal income tax return to receive an
ITIN, unless they meet an exception. Application for an ITIN may be made on IRS Form W-7,
Application for IRS Individual Taxpayer Identification Number
(http://www.irs.gov/pub/irspdf/fw7.pdf).
 
Section II – TIN Structure
 
An SSN is in the following format: xxx-xx-xxxx. The first three digits have geographical significance,
the next two digits have no real significance and are issued sequentially, and the last four digits are
random.
An EIN is in the following format: xx-xxxxxxx.
An ITIN is a nine-digit number that always begins with the number 9 and is in the following format:
9xx-xx-xxxx.
 
Section III –Where to find TINs?
 
The U.S. Taxpayer Identification Number may be found on a number of documents, including tax
returns and forms filed with the IRS, and in the case of an SSN, on a social security card issued by the
Social Security Administration. In the United States, TINs are generally considered confidential,
private identity information. When provided to the IRS, TINs are protected from disclosure under
section 6103 of the Code; and, in some cases, section 6105 of the Code in conjunction with
confidentiality provisions of the relevant tax treaty, tax information exchange agreement, or other
bilateral agreement for the exchange of information, when the information is provided to the IRS by a foreign government under such treaty or agreement..
 
Section IV – TIN information on the domestic website
 
http://www.irs.gov/Individuals/International-Taxpayers/Taxpayer-Identification-Numbers-TIN
 
Section V – Contact point for further information
 
Regarding the SSN, contact the Social Security Administration as provided in its website:

http://www.ssa.gov/agency/contact/.

Regarding the EIN and ITIN, please see the following:
The U.S. competent authority is not generally involved in the provision of TINs.
Taxpayers with specific individual or business account questions should contact the International
Taxpayer Service Call Center by phone or fax. The International Call Center is operational Monday
through Friday, from 6:00 a.m. to 11:00 p.m. (Eastern Time):

Tel: 267-941-1000 (not toll-free)
Fax: 267-941-1055

Depending on the nature of their inquiry, foreign governments with questions about the United States’
TINs may consult the IRS website, contact the IRS’ International Visitors Program online via the
website, http://www.irs.gov/Businesses/International-Businesses/Internal-Revenue-Service-International-Visitors’-Program-(IVP),
or for matters involving questions of residency or mutual assistance, contact the Treaty Assistance
and Interpretation Team (TAIT), whose contact information is listed under “Residency,” above.