https://www.taxtmi.com/circulars?id=68768 RFIs must report the U.S. TIN for all U.S. reportable accounts; if a TIN has not been obtained RFIs may populate the TIN field with specified FAQ 6 placeholder codes in defined scenarios, and if none apply they should use nine times A or zero. Entries using these codes will generate an IRS error notification and provide a corrective period to supply the TIN; absent provision of the TIN within that period the U.S. will evaluate facts and circumstances to determine significant non compliance. RFIs should apply this guidance and amend Form 61B for 2020 where applicable. en-us Mon, 31 Jan 2022 00:00:00 +0530 Fri, 22 Aug 2025 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68768 RFIs must report the U.S. TIN for all U.S. reportable accounts; if a TIN has not been obtained RFIs may populate the TIN field with specified FAQ 6 placeholder codes in defined scenarios, and if none apply they should use nine times A or zero. Entries using these codes will generate an IRS error notification and provide a corrective period to supply the TIN; absent provision of the TIN within that period the U.S. will evaluate facts and circumstances to determine significant non compliance. RFIs should apply this guidance and amend Form 61B for 2020 where applicable. Circulars Income Tax Mon, 31 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68768