We offer our Citi Treasury and Trade Solutions ("TTS") clients the information below to assist with the submission of IRS Tax Forms and consent for accounts opened prior to January 1, 2015 and for annual due diligence. Tax form submission for new accounts will be addressed as part of your account opening process.
For any FATCA related questions please email FATCACustomerServ.Inquiries@citi.com. We cannot provide specific tax advice, but our team is ready to help you through this process.
Countries marked with an * require the same version of the consent letter. Legal Entities with accounts in these countries only have to submit ONE consent letter accounts in these countries.
Unless otherwise noted, tax forms and consent letters should be emailed to the same address noted below.
For TTS parent clients - to request a copy of your Client Footprint email FATCACustomerServ.Inquiries@citi.com
(1) A number of countries have requirements for client consent that goes beyond a request for tax documentation for pre-existing accounts. These consents are required either due to intergovernmental agreements with the U.S. or due to local law and they are necessary to allow for the use of tax forms to classify existing accounts, and report and/or withhold tax on interest paid to non-compliant client's, if applicable.
The list of countries above indicates whether or not the country requires a consent letter along with a U.S. tax form under FATCA. Where indicated above, if clients have a legal entity in the country they sign and return the provided consent letter along with their tax form.
(2) Citi is providing parent entities with a global Client Footprint containing FATCA details for their legal entities. Due to data privacy restrictions, certain countries do not allow accounts in their country to be included in the global Client Footprint. FATCA legal entity detail in these countries can be requested using the email in the list above.
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