An FI or direct reporting NFFE needs to have their registration approved to be included on the monthly published FFI list if their registration is in approved status both five business days prior to the last business day of the month and on the last business day of the month. This means that the registration must be finalized and approved by these specific dates to ensure inclusion in the monthly published list.
Sources:
Notice 2016-42
Publication 5262 (10/2022)
Rev. Proc. 2017-16
Notice 2013-43
Instructions for Form 8966 (2023)
Publication 5190 (2/2022)
