The Internal Revenue Service released Revenue Procedure 2021-32 that added three countries to lists of those with agreements with the U.S. regarding sharing taxpayer deposit interest information.
- Chile will have an agreement in effect with the U.S. starting Jan. 1, 2022, that some paying deposit interest to resident aliens in the country will share information regarding the interest paid and
- Singapore and the Dominican Republic have agreed to automatically share such information as of the date the guidance was issued.
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