IRS Publishes Draft User Guide for International Data Exchange Services

The IRS issued draft Publication 5190 titled "International Data Exchange Services (IDES) User Guide". The guide provides screen shots and explanations intended to assist users who have enrolled in IDES (including financial institutions, direct reporting NFFEs, U.S. withholding agents and global tax authorities) to convey FATCA-related information through the IDES system.

See: FATCA Specialty Page (available to Cabinet subscribers only).