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Treasury Regulations · 26 CFR Part 1

Information Reporting by Foreign Financial Institutions (§§ 1.1471-0 to 1.1474-7)

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.1471-0 Outline of regulation provisions for sections 1471 through 1474.
  2. § 1.1471-1 Scope of chapter 4 and definitions.
  3. § 1.1471-2 Requirement to deduct and withhold tax on withholdable payments to certain FFIs.
  4. § 1.1471-3 Identification of payee.
  5. § 1.1471-4 FFI agreement.
  6. § 1.1471-5 Definitions applicable to section 1471.
  7. § 1.1471-6 Payments beneficially owned by exempt beneficial owners.
  8. § 1.1472-1 Withholding on NFFEs.
  9. § 1.1473-1 Section 1473 definitions.
  10. § 1.1474-1 Liability for withheld tax and withholding agent reporting.
  11. § 1.1474-2 Adjustments for overwithholding or underwithholding of tax.
  12. § 1.1474-3 Withheld tax as credit to beneficial owner of income.
  13. § 1.1474-4 Tax paid only once.
  14. § 1.1474-5 Refunds or credits.
  15. § 1.1474-6 Coordination of chapter 4 with other withholding provisions.
  16. § 1.1474-7 Confidentiality of information.