A Global Intermediary Identification Number (GIIN) is an identification number assigned by the FATCA (Foreign Account Tax Compliance Act) online registration system. It is used to identify financial institutions (FIs), direct reporting non-financial foreign entities (NFFEs), sponsoring entities, sponsored entities, and sponsored subsidiary branches for FATCA reporting purposes. The GIIN is a 19-character alphanumeric identifier formatted as XXXXXX.XXXXX.XX.XXX, and it does not contain the letter "O".
Entities that receive a GIIN include:
The GIIN is used by these entities to identify themselves to withholding agents and tax administrations for FATCA reporting. It is displayed on the IRS FFI list once approved and remains valid until there is a change in circumstances that makes the information on the documentation incorrect.
Sources:
Publication 5188 (7/2020)
§ 1.1471-1. Scope of chapter 4 and definitions.
Instructions for Form 8957 (06/2018)
Publication 5118 (07/2021)
§ 1.1471-3. Identification of payee.
Publication 5190 (2/2022)
