Edition and three distinct filing responses
This fifteen-page list was first issued on 24 March 2020 and updated on 21 September 2020, 19 July 2022, 8 October 2024 and 4 April 2025. If the original return is rejected, no records were accepted: rectify and resubmit all original records, including those without errors, as Return with New Data. Do not use Amended or Correction. If accepted with IRAS record errors, use Amended FATCA return (FATCA4). Correction (FATCA2) is reserved for US IRS errors. Partner errors normally require Correction, except codes 8021, 8023 and 8024: these records were not processed by IRS, and the introduction directs Return with New Data.
Threats, schema and MessageRefID
NTD and NVS require scanning and removing threats, then changing MessageRefID, changing the filename and updating the timestamp before resubmission. NSV requires validation against the prevailing FATCA XML schema. NMR recommends GIIN + creation time YYYYMMDDHHMMSS + daily sequence 00–99. Sponsoring entity or trustee GIIN may be used for sponsored closely held vehicles or TDTs. The rendered page also prints a Reporting Year + sender tax reference + creation date + two-digit sequence formula without explaining its relationship to the first. Do not concatenate both; consult the current supplementary XML guidance. NDM requires a unique MessageRefID; NTP requires production codes FATCA1–4. NPT does not apply to IRAS reporting.
File codes 9801–9807
9801 requires MessageType FATCA. 9802 requires the online reporting year to match ReportingPeriod. 9803 requires submission type to match DocTypeIndic: New Data contains FATCA1 only. 9804 prohibits mixing TDT and ordinary FI accounts. 9805 requires GIIN to match the registered value; check More → AEOI → View/Update FI AEOI Profile. 9806 requires a TDT maintained by the FI, with XML identity type, a space and reference, for example TDT 1234567890. 9807 requires Corppass third-party AEOI authorisation.
File codes 9808–9814
9808 requires voiding an earlier nil return before new data; 9809 requires voiding earlier account reports before nil reporting. 9810 means IRS is still processing the original: do not amend or correct until processed; retry after seven days. 9811 requires TDT trustee details as Sponsor. 9812 requires matching registered GIIN. 9813 allows only one ReportingGroup per FatcaBody. 9814 requires the return to match the TDT reporting type. Its printed trailing 1 is an update footnote, not code 98141.
Pool, duplicate and reference errors 8001–8018
8001 prohibits pooled recalcitrant-account reporting under Singapore’s Model 1 IGA; report such accounts as US Reportable Accounts. Under 8008, an error-free previously accepted duplicate needs no further action; otherwise replace MessageRefID and/or DocRefID with unique values. 8010, 8011 and 8012 require valid original CorrMessageRefID and CorrDocRefID for correction, void and amended account reports. 8014 requires no action for an already accepted duplicate XML nil report. 8016, 8017 and 8018 require valid original references for correction, void and amended nil reports.
Missing reports and DocRefID 8019–8021
8019 requires a Nil Reporting Group and No Account to Report indicator for intended nil reporting. Intended account reporting needs the Account Reporting Group and a new return with unique MessageRefID and DocRefIDs. 8020 requires a unique DocRefID. 8021 uses GIIN + period + FI-assigned value unique across all time; a GUID is recommended. Only alphanumeric characters, periods and dashes are permitted; underscore, @, +, &, !, asterisk and spaces are prohibited. Sponsor/trustee GIIN may be used. A partner-rejected 8021 record must be submitted in a new return with valid unique IDs, not amended, corrected or voided.
Unprocessed 8023/8024 and the source’s wording
8023 rejects multiple amendment, correction or void actions for the same record in one file: recreate records with valid original CorrMessageRefID/CorrDocRefID and one action per record. 8024 prohibits referencing an invalid DocRefID, including one rejected with 8021. The detailed rows say to resubmit new amend/correct/void records, while the introduction calls for Return with New Data for partner errors 8023/8024. Confirm this distinction with IRAS or current XML guidance; do not apply a second correction to a record never processed.
Immutable identity and response types 8901–8904
8901 prohibits in-place amendment or correction of holder/substantial-owner TIN, name or address: void the account report and submit new information. 8902 requires FI/account correction references to belong to the same original FI set in each FatcaBody. 8903 reserves Correction for IRS errors; IRAS record errors use Amended FATCA4. 8904 requires Correction FATCA2 for IRS errors, subject to the unprocessed exceptions above.
Holder types and city fields 1001–1006
1001 permits holder types FATCA101, FATCA102 or FATCA104. The printed 10012 includes a footnote marker 2. 1002 requires a non-space FI AddressFix.City. Where AddressFix is used, City is also required for Sponsor (1003), individual holder (1004), organisation holder (1005) and substantial owner (1006).
Filer categories 1009–1018
1009 and 1011 require Sponsor.FilerCategory only when a Sponsor is provided, omitting ReportingFI.FilerCategory. 1012 requires the FI category when there is no Sponsor; 1013 requires the Sponsor category when present. 1014 permits FI category FATCA602. 1016 permits Sponsor FATCA607 or FATCA609. 1018 requires Sponsor GIIN to match the registered Sponsor.TIN.
Names 1028–10322
Provide names rather than spaces for FI (1028), Sponsor (1029), individual holder first/last name (10301/10302), organisation holder (1031) and substantial owner first/last name (10321/10322). A field containing spaces alone is not a valid name.
Required TINs 1036–1043
1036 requires FI TIN in the prescribed format, but a TDT may disregard that error. Individual holder (1037), organisation holder (1038), substantial owner (1039) and Sponsor (1042) need nonblank TINs. 1040 requires the substantial owner/controlling person to be a natural person, not an organisation. 1043 addresses FI TIN format; printed 10431 ends with footnote marker 1.
Individual, organisation and owner TIN formats
10441, 10442 and 10443 address individual TIN format, non-numeric characters and a single repeated character. 10451, 10452 and 10453 apply the same checks to organisations. A non-US entity of type FATCA101/102 may instead use a space or its foreign TIN with issuedBy country. Without a foreign TIN, the source permits country code and NA, such as issuedBy SG with NA. This entity exception does not permit a blank US individual TIN. 10461, 10462 and 10463 require a valid individual substantial-owner TIN rather than malformed, non-numeric or repeated characters.
Account number and owners 1049/1053/1054
1049 requires an account number rather than spaces. 1053 requires SubstantialOwner for entity types FATCA101/102. 1054 omits SubstantialOwner for FATCA104. Resolving a field error still requires the correct submission route before filing is complete.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗