Use the IRAS supplement alongside the U.S. schema
The sixth edition is dated 19 December 2024. Since 1 April 2020, Singapore reporting financial institutions submit new, nil, amended, corrected and void FATCA returns through myTax Portal’s Submit CRS or FATCA Return, including earlier reporting years; paper and IDES submissions are no longer accepted. Use IRS FATCA XML Schema 2.0/Publication 5124 together with Singapore regulations and guidance. The supplemental formatting requirements do not apply to amendments/corrections/voids for 2018 or earlier returns originally submitted through IDES before April 2020.
File size, nil returns and timing
XML needs no digital signature, encryption or compression. Each uncompressed file is at most 5 MB; split larger data into separately submitted files. Naming is unrestricted, but MessageRefId is recommended. Correcting/amending/voiding an initial return should be submitted only one day after its submission. An institution with no U.S. reportable accounts may choose a return with no data in the digital service instead of generating nil XML. The guide also identifies available fillable PDF forms for institutions without an XML reporting tool.
MessageSpec and record identifiers
TransmittingCountry and ReceivingCountry both use SG for reporting to IRAS. Leave Warning and Contact blank; IRAS uses the separately appointed point of contact. MessageRefId is recommended as GIIN plus YYYYMMDDHHMMSS creation timestamp plus a two-digit increment 00–99 for same-day files; a sponsor/trustee GIIN may identify its eligible sponsored vehicle/trust. DocRefId must use GIIN, a period and a permanently unique record value, preferably a GUID, and be 21–200 characters. Only alphanumeric characters, periods and dashes are allowed; underscores and @,+,&,!,* are prohibited. The example states a GIIN ending .702 but prints .392 in DocRefId; use the actual registered GIIN rather than copying this mismatch.
U.S. TIN formats and entity-account treatment
A valid U.S. TIN uses nine digits without separators, 123-45-6789 style, or 12-3456789 style. For reporting years 2017–2019, qualifying preexisting individual/controlling-person accounts under the three Notice 2017-46 conditions use nine As with BirthDate where TIN is absent; this is not entity-holder relief and that historical relief does not continue from 2020. U.S. entity holders require U.S. TIN. For non-U.S. entities under FATCA101/102, omitting ORG_TIN or a space triggers a U.S. record-level error; use the foreign TIN plus its issuing country. If unavailable, use NA with the appropriate country code, for example issuedBy SG, rather than pretending a foreign entity has a U.S. TIN.
Earlier missing-TIN code tables
For preexisting individual/controlling-person accounts with only U.S. birthplace indicia use 222222222. Preexisting individual/controlling-person or entity accounts with other U.S. indicia use 444444444 where circumstances invalidate documentation or the reporting/documentation threshold is subsequently crossed without replacement evidence. Dormant preexisting accounts above reporting thresholds use 777777777; other Notice 2017-46 scenarios use AAAAAAAAA in the earlier table. For new individual/controlling-person accounts, birthplace plus unreliable/missing replacement certification or crossing the threshold uses 333333333; equivalent new accounts with other U.S. indicia use 555555555. The earlier 666666666 category covers a preexisting passive NFFE entity above $1 million with missing certification and no controlling-person U.S. indicia. These are dated categories; the updated table changes some descriptions.
Updated missing-TIN table and code priority
Notice 2023-11 relief for preexisting accounts in reporting years 2022–2024 requires its four section 3.03 conditions. 2022 was transitional: either earlier or updated codes; 2023/2024 require updated codes. In the updated table, 000222111 applies to a preexisting individual depository account with only U.S. birthplace indicia and residence in the account jurisdiction for AML and tax; it overrides every other code. 222222222 covers remaining preexisting birthplace-only accounts and overrides other codes except 000222111. 333333333 retains the new birthplace/certification-change-or-threshold category. Updated 444444444 includes newly arising U.S. indicia or unreliable documentation after changed circumstances, or crossing the applicable IGA determination-date threshold without certification. 555555555 covers equivalent new other-indicia accounts. Updated 666666666 describes preexisting passive NFFE entities with one or more uncertified controlling persons and no U.S. indicia for any controlling person, without repeating the earlier million-dollar threshold. 777777777 covers above-threshold dormant accounts but yields to another applicable code. 999999999 covers accounts fitting no other code after good-faith review.
Relief years 2025–2027 are conditional
The sixth edition extends use of paragraph 7.7 codes for preexisting U.S. reportable accounts without obtainable TINs in reporting years 2025, 2026 and 2027, due 31 May 2026, 31 May 2027 and 31 May 2028 respectively. Institutions must meet sections 3.02 and 3.03 of IRS Notice 2024-78. A missing-TIN code by itself is not proof that these external conditions are satisfied, and the source does not establish relief beyond reporting year 2027.
Filer categories, ReportingFI identifiers and account types
Only FATCA602 in ReportingFI for an RDC/Model 1 FFI, FATCA607 in Sponsor for a sponsoring entity, and FATCA609 in Sponsor for a trustee-documented trust trustee are accepted filer categories. ReportingFI TIN uses its own GIIN for an RDC, ordinary sponsored FFI or sponsored subsidiary branch; a closely held sponsored investment vehicle uses the sponsor GIIN. A trustee-documented trust uses the IRAS reference with type, space and number, such as TDT 1234567890. Update GIIN via View/Update FI AEOI Profile before filing; mismatches cause record rejection. Accepted AcctHolderType values are FATCA101 owner-documented FFI with specified U.S. owners, FATCA102 passive NFFE with U.S. controlling persons and FATCA104 specified U.S. person. Other values error. PoolReport is not applicable: report recalcitrant-holder accounts as U.S. reportable accounts rather than pooled reporting.
Amendment history and enquiries
The guide records 2020 entity/TDT/type clarifications, April 2021 missing-TIN and dormant-account updates, February 2022 foreign-entity TIN treatment, March 2023 reporting-year relief codes and December 2024 relief for 2025–2027. International-tax enquiries go to the IRAS contact page linked in the source. These dated changes help identify which missing-TIN table applies rather than combining incompatible historical rules.
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 ↗