Enable Java Script

Either your browser does not support JavaScript, or you have JavaScript disabled.
You must have a JavaScript-enabled browser to use this site.

Microsoft Internet Explorer

To turn on JavaScript in Internet Explorer, follow these steps:

  1. On the Tools menu, click Internet Options, and then click the Security tab.
  2. Click the Web content zone that you are using (for example, click Local Intranet),
    and then click Custom Level button.
  3. Locate Active scripting under Scripting settings. Click to select the Enable radio button.
  4. Click OK button on Security Settings and Internet Options windows to save your changes.

To download Internet Explorer 7, click here.

Firefox

To turn on JavaScript in Firefox, follow these steps:

  1. On the Tools menu, click Options.., and then click the Content tab.
  2. Click to select the Enable JavaScript check box.
  3. Click OK button to save the setting.

To download Firefox 2, click here.

Safari

To turn on JavaScript in Safari, follow these steps:

  1. Open Safari
  2. On the Safari menu, click on Preferences.
  3. Click the Security icon.
  4. Click on Enable JavaScript next to the Web Content section if it is not checked
  5. Close the Preferences window
  6. Close and restart Safari.

Opera 9.xx series

To turn on JavaScript in Opera 9.xx series, follow these steps:

  1. Open Opera.
  2. On the Tools menu, click Preferences.
  3. Click Content in the Preferences list.
  4. Check the box next to Enable JavaScript.
  5. Click the JavaScript Options button to open the JavaScript Options box.
  6. Check the boxes that you want to allow.
  7. Click OK.
  8. Click OK.

Google Chrome(v0.4.154.23)

To turn on JavaScript in Google Chrome(v0.4.154.23), follow these steps:

  1. First close any open Chrome windows.
  2. Right click on a blank area of your Desktop.
  3. Select New.
  4. Create a new Shortcut with the following in the "Type the location of the item:" text box:
    • For Windows Vista:
      %userprofile%\Local\Google\Chrome\Application\chrome.exe -enable-javascript
    • For Windows XP:
      "%userprofile%\Local Settings\Application Data\Google\chrome.exe" -enable-javascript
      Note: You'll have to enclose the file path for Windows XP in quotes due to there being spaces in it.

 

 

 

 

Foreign Account Tax Compliance Act (FATCA)

Understand how FATCA helps identify U.S. tax residents and citizens holding accounts outside the United States, and ensures their compliance with U.S. tax obligations.

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What is FATCA?

The Foreign Account Tax Compliance Act (FATCA) was enacted as part of the Hiring Incentives to Restore Employment (HIRE) Act focusing on U.S. tax residents and citizens holding accounts outside the United States.

Its central purpose is to identify U.S. taxpayers who hold financial assets in non-U.S. financial institutions and other offshore accounts, to ensure compliance with their U.S. tax obligations.

How does FATCA work?

FATCA creates a tax information reporting and withholding regime for payments made to certain foreign financial institutions (FFIs) and other foreign persons. U.S. Withholding Agents (USWAs) and participating FFIs are required to document account holders and payees, and withhold on certain undocumented or non-compliant accounts or payees.

Failure to comply with FATCA or provide required documentation will result in the imposition of a 30% withholding tax on U.S. source income payments made to applicable payees and counter-parties.

If you have any additional questions, please contact your tax advisor or visit the IRS FATCA website.

​​​DIS-244*-DIS​

 

 

 

 

 

 

 

 

In This Section

FATCA Glossary of Terms

​Enhance your understanding of the Foreign Account Tax Compliance Act (FATCA) with this list of commonly used terms and definitions. 

FATCA Forms & Instructions

​Get fast access to tax forms – like W-9, W-1042 and more – used to communicate between withholding agents, payees and the IRS regarding FATCA compliance.

FATCA FAQs

​Get your questions about FATCA answered, like what it is, whether it affects you, what forms you may be required to fill out, and how M&T is addressing compliance.​​