The RO (Responsible Officer) may not be receiving FATCA (Foreign Account Tax Compliance Act) notification emails regarding the account status and updates for several reasons:
- Incorrect Email Address: The RO should verify that the email address entered in Question 10 of the FATCA Registration is correct. An incorrect email address would prevent the RO from receiving any notifications.
- Spam or Junk Mail Folder: The RO should ensure that emails from fatca-donot-reply@irs.gov are not being sent to the Spam or Junk Mail folder. Adding this email address to the RO’s email contact list can help prevent this issue.
- Email System Blocking: The RO’s email system might be blocking emails from IDES (International Data Exchange Service) as spam. The RO should check if their email system has deleted or sent these emails to the spam inbox.
- IDES User Profile Settings: The RO should ensure that their IDES User Profile is configured to allow IDES to send emails, including alerts regarding notifications. There is a setting in the IDES User Profile that can be set to either send or not send email notifications. If the RO wants to receive email notifications, this setting should be configured to send email notifications.
By addressing these potential issues, the RO can ensure that they receive the necessary FATCA notification emails regarding account status and updates.
Sources:
§ 1471. Withholdable payments to foreign financial institutions
§ 1472. Withholdable payments to other foreign entities
