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good afternoon this is Sean Golding with Golding and golden here to discuss what is a FATCA letter and why do bank customers received a factor letter FATCA is the foreign account Tax Compliance Act for foreign financial institutions and some other institutions they have massive reporting requirements the goal is for them to report u.s. account holders to the IRS so that the IRS is updated with account holder information itamp;#39;s supposed to be reciprocal between the US and the foreign country they entered into the FATCA agreement with was about a hundred and fourteen them I believe 113 whether the IRS or the US government is really following up the way they said they would is up for debate but the foreign jurisdictions seem to really be reported from an individual perspective it typically involves reporting a form 8938 on your tax return now one of the common question is who is subject to FATCA well FATCA is it for a u.s. person so that would be a US citizen by birth or naturalizat
