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Attorney(KOREA, U.S.A., IL.)   LEE, JAE WOOK'S OFFICE →   →
Attorney LEE, JAE WOOK'S OFFICE   [ LICENSED TO PRACTICE IN KOREA, U.S.A., ILLINOIS ]
[개인과 기업을 위한 모든 법률문제를 서비스합니다.]
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↓   FATCA
↓   FATCA


↓  FATCA IDES Technical FAQs
http://www.irs.gov/Businesses/Corporations/FATCA-IDES-Technical-FAQs
General Questions
A1. What is the International Data Exchange Services (IDES) system?
A2. What is the International Compliance Management Model (ICMM) system?
A3. What is the difference between an IDES Alert and an ICMM Notification?
A4. What is the frequency of IRS request for information on recalcitrant accounts?
A5. What is IRS expectation for HCTA response to request for information on recalcitrant accounts?
A6. What are IRS standards for HCTA data validation on recalcitrant accounts through the FATCA XML schema?
A7. How can HCTA and FFI obtain information as to system development progress and status?
A8. What types of technical support will be present during integration testing? How will the HCTAs, direct reporting NFFEs, and FFIs report issues with integration testing back to the IRS?
A9. What is the protocol for HCTAs to contact the IRS with technical issues or questions regarding IDES?
A10. What is the protocol for HCTAs to contact the IRS with issues or questions regarding reporting requirements?
A11. When can I enroll to use IDES?
A12. Does an HCTA need to get a GIIN?
A13. Will an API or standalone application be available to assist with data preparation?
A14. I am a Sponsoring Entity located in a Model 1 IGA jurisdiction.  I am responsible for reporting on behalf of entities in Model 2 and non-IGA jurisdictions.  When I attempt to enroll in IDES the system rejects my enrollment as coming from a Model 1 IGA jurisdiction.  How can I use IDES as required to submit FATCA Reports?
A15. What are the differences between the FATCA XML Schema v1.0 and Form 8966 for “rounding off to the whole currency amount”?
System Availability and Design
B1. When will the IDES system be accessible for HCTA, direct reporting NFFE, and/or FFI use?
B2. What methods of file transfer are available for the IDES system?
B3. Is the IDES system IPv6 compatible?
B4. What information will be contained in the IDES Alerts?
B5. What information will be contained in the ICMM Notifications?
B6. How does an entity enroll for a testing window?
B7. When will the IDES system be accessible for testing purposes?
B8. I have not received an expected email about IDES enrollment. Are there any known issues related to this?
|B9. How do I enroll for testing?
B10. What is the URL for accessing the test environment?
Data Format and Structure
C1. What format should data be provided for the FATCA Report?
C2. Is there a naming convention for files pertaining to IRS request for information on recalcitrant accounts?
C3. When will sample XML files related to FATCA submissions be available?
C4. What is the format for sending metadata for file transfers to IDES (e.g., indicate a specific sender / receiver)?
C5. Is the XML data based on UTF-8 character encoding?
C6. Is there a "not to exceed limit" on the size of the transmitted data file?
C7. Within the XML schema, is the SendingCompanyIN data element used to determine the origin of the file?
C8. How will the DocTypeIndics reserved for testing purposes will be used in production and test environments?
C9. How will the IRS handle updates to the XML schema? Will the system still be able to accept older versions of the schema or will prior years' files need to be updated to the current schema version?
C10. If an individual has only received certain payment types, should the other payment types be listed with a zero amount or should they be omitted from the report for that individual?
C11. What is the procedure for FFIs, direct reporting NFFEs, and HCTAs to verify test data prior to the launch of IDES?
C12. Can an HCTA create its own standard numbering format for the MessageRefID in the FATCA XML Schema for its financial institutions to use?
C13. What is the difference between corrected, amended and void files?
C14. When submitting a file with amended or corrected entries, what should be included in the MessageRefId field?
C15. How can HCTAs and filers ensure that the DocRefID they are using is unique across all reporting FIs?
C16. Are there any characters that are not allowed due to XML syntax rules and should be avoided in submitted XML documents?
C17. Are there any characters that pose a security threat and should be avoided in submitted XML documents?
C18. Can the restricted characters be included in escaped portions of the file (i.e. comments)?
C19. Which users are permitted to submit pooled reports?  What is the procedure for submission of these reports?
C20. Which users are required to submit a Nil report?  What is the procedure for submission of these reports?
C21. We're receiving a Notification that there are restricted characters in our file but when we check the FATCA XML Schema (Form 8966) we don't find any.  What is wrong?
Data Transmission
D1. What are the procedures for sending files to IDES and/or ICMM systems?
D2. What are the procedures for sending metadata for files to IDES?
D3. Will requests from the IRS for information on nonconsenting U.S. accounts and nonconsenting nonparticipating FFIs  be transmitted via email?
D4. Will IDES be used for transmitting the ICMM notifications?
D5. How will reciprocal data from the IRS be sent to an HCTA and in what format?
D6. How will the HCTA notify IDES of outages of their systems that will be receiving data?
D7. What is the procedure for sending corrected and/or amended data to receiving HCTA? Will the resubmission need to include only the corrected / amended entries or will the entire report need to be resubmitted?
D8. What required data validation should be done on the FATCA Report data prior to being submitted to IDES?
D9. I uploaded a FATCA Report to IDES 3 days ago.  I received an Alert from IDES via e-mail that my file was successfully uploaded, but I have not received a Notification back from the IRS about the status of my FATCA Report. What could be wrong?
D10. What if I have mistakenly submitted my FATCA Report production files to the FATCA Report test environment?
D11. We're receiving an alert that there are too many files in package (RC026). What is wrong?
D12. Can we get individual confirmation that our files were received and approved by the IRS?
D13. I uploaded a FATCA Report to IDES 3 days ago and have not received a notification about the status of my FATCA Report. Does the XML format cause a problem?
Data Encryption and Security
E1. What type of data encryption should be used prior to XML data transmission?
E2. What encryption standard will be implemented on the transmission path?
E3. How will passwords and public keys be controlled for data transmission to IRS?
E4. Who is responsible for data transmission security via encryption?
E5. What type of data encryption is used for reciprocal data sent to a HCTA?
E6. What are the requirements for digital certificates?
E7. Can the AES 256 key be re-used for subsequent data transmissions or does the key have to be different each time?
E8. Can the IRS provide additional detail regarding proper preparation of data for submission to IDES?
E9. Who needs to obtain a digital certificate?
E10. Can a digital certificate be shared by multiple organizations?
E11. If an FFI is submitting on behalf of other FFIs (i.e. a parent company submitting for its subsidiaries), does each entity need a certificate, or only the entity submitting the file?
E12. How does an organization obtain an SSL certificate if it does not have a Fully Qualified Domain Name (FQDN)?
E13. Is the use of ides-gateway.com or ides-support.com an acceptable FQDN for obtaining a digital certificate for IDES?
E14. If an entity has multiple domain names (e.g. different in each country, fund domain name vs. company domain name, etc.), is there any guidance on which domain name should be used for obtaining the certificate?
E15. I read in a recent cybersecurity blog that there is a concern the encryption standards being used for FATCA data are no longer current.  Is this correct?
E16. Are there any recommended software packages that will be able to encrypt the .zip file containing the signed XML file, using AES 256 bit encryption with a randomly generated AES 256 bit key?
E17. During testing, we have experienced issues with decrypting the notification file. Are there any lessons learned or best practices that you can share?
IDES Use for Entities Not Required to Obtain a GIIN
F1. How do I submit the FATCA XML Schema if I am a U.S. Withholding Agent (USWA), Territory Financial Institution (TFI), third party preparer, or other entity that is not required to have a GIIN?
F2. How do I complete the FATCA XML Schema if I am a U.S. Withholding Agent (USWA) or Territory Financial Institution (TFI)?
F3. How do I complete the FATCA XML Schema if I am a third party preparer or other entity that is not required to have a GIIN?
F4. Does IDES validate that a third party is authorized to submit on behalf of an FI?
F5. When a third party prepares the package, do they use their own digital signature or the digital signature of the entity for whom they are preparing the package?
F6. If a third party submits a package on behalf of an FI, who would receive alerts and be able to download notifications related to the payload?
F7. I am a third-party tax preparer. The tax authorities in my country have indicated they have elected Model 1 Option 2 for FATCA Reporting. How may I enroll to use IDES to transmit FATCA reporting information?
F8. I am a third-party tax preparer located in a Model 1 IGA jurisdiction.  I am responsible for reporting on behalf of clients in Model 2 IGA and non-IGA jurisdictions. I obtained a FIN but IDES will not accept my enrollment.  How can I enroll in IDES?
FATCA IDES Technical Support
Pre and Post Transmission Related Questions
Additional Support
General Questions
A1. What is the International Data Exchange Services (IDES) system?
System that allows IRS to exchange tax payer information with foreign tax authorities.  An overview of data transmission to the IDES system is currently available on the IRS website at FATCA International Data Exchange Resources and Support Information (IDES).
Updated:  02-20-2015
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A2. What is the International Compliance Management Model (ICMM) system?
System that allows IRS to send/receive, process, store, and manage FATCA data received from various sources to support needed compliance activities.
Updated:  02-20-2015
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A3. What is the difference between an IDES Alert and an ICMM Notification?
IDES issues email alerts via unsecured, plain-text email and they contain information about the transmission processing within the IDES system. An ICMM Notification is a “transmission” file archive that contains encrypted documents that are sent from the United States Internal Revenue Service (IRS) to a Foreign Financial Institution (FFI), direct reporting non-financial foreign entity (NFFE), or Host Country Tax Authority (HCTA) in response to the transmission of a FATCA Report submitted on the Intergovernmental FATCA XML Schema or the paper Form 8966.
Added:  05-08-2015
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http://taxnlaw.co.kr/ - SiteLink #1 : http://www.irs.gov/Businesses/Corporations/FATCA-IDES-Technical-FAQs


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