Pub. 5190 (2026) — Publication 5190 — FATCA Foreign Filer Transmitter Control Code (TCC) User Guide — IDES enrollment and transmission (formerly the IDES User Guide)

FATCA I Foreign Account Tax Compliance Act
Foreign Filer I Transmitter Control Code (TCC)
User Guide
Publication 5190 (Rev. 8-2026) Catalog Number 67386F Department of the Treasury Internal Revenue Service www.irs.gov FATCA I Foreign Account Tax Compliance Act … 1 Foreign Filer I Transmitter Control Code (TCC) … 1 FIGURES … 5 TABLES … 9 DISCLAIMERS … 10 ADDITIONAL NOTE ABOUT SCREEN SHOTS … 10 WHAT’S NEW … 11

INTRODUCTION … 12

1.1
About FATCA … 12
1.2
About Foreign Filer(s) and the Foreign Filer Transmitter Control Code (TCC) Registration System … 12 1.3 Purpose of Guide … 13 1.4 Comments … 14 1.5 Technical Support … 14

INTERNATIONAL DATA EXCHANGE SERVICE (IDES) … 14 2.1 About IDES … 14 2.2 Before You Begin … 16 2.3 Authorized Users … 16 2.4 System Availability … 19 2.5 Data Security … 20 2.6 File Retention … 20 2.7 Requirements … 21 2.8 HCTA Username and Password … 21 3 OBTAIN A DIGITAL CERTIFICATE … 22 3.1 Purpose of a Digital Certificate … 22 3.2 IRS Approved Certificate Authorities … 22 3.3 Digital Certificate Format … 22 3.4 Upload a Digital Certificate to IDES … 23 3.5 Public Key Certificate … 23 3.6 Certificate Maintenance … 23 4 IDES ENROLLMENT … 24 4.1 Overview … 24 4.2 IDES Enrollment Home Page … 24 4.3 Enrollment … 25 4.4 Knowledge Base … 26 4.5 Support … 27 4.6 IRS Public Key … 28 4.7 IDES Enrollment User LogIn … 29 5 HCTA ADMINISTRATORS … 30 5.1 Overview … 30 5.2 Begin Enrollment … 31 5.3 Create Challenge Questions … 33 5.4 Create User Profile … 34 5.5 Select Alert Preferences … 35 5.6 Upload Digital Certificate … 36 6.

FI ADMINISTRATORS … 38
6.1
Overview … 38
6.2
Begin Enrollment … 39
6.3
Create Challenge Questions … 42 6.4 Create User Profile … 43 6.5 Select Alert Preferences … 44 6.6 Upload Digital Certificate … 45 7 FOREIGN FILER ADMINISTRATORS … 47 7.1 Overview … 47 7.2 Begin Enrollment … 47 7.3 Create Challenge Questions … 50 7.4 Create User Profile … 51 7.5 Select Alert Preferences … 52 7.6 Upload Digital Certificate … 53 8 EXISTING ADMINISTRATORS (HCTA AND FI) … 55 8.1 Overview … 55 8.2 Add a User … 55 8.3 Disable a User … 58 8.4 Enable a User … 60 8.5 Update the Certificate … 62 8.6 Update Alert Preferences … 64 8.7 Create a Metadata File … 67 8.8 Reset Password … 70 8.9 Edit User Role … 71 8.10 Download the IRS Public Key … 73 9 EXISTING ADMINISTRATORS (FOREIGN FILERS) … 74 9.1 Overview … 74 9.2 Add a User … 74 9.3 Disable a User … 77 9.4 Enable a User … 79 9.5 Update the Certificate … 81 9.6 Update Alert Preferences … 83 9.7 Create a Metadata File … 86 9.8 Reset Password … 89 9.9 Edit User Role … 91 9.10 Download the IRS Public Key … 93 10 END USERS … 94 10.1 Create an Account … 94 10.2 Create Challenge Questions … 95 10.3 Create User Profile … 96 10.4 Select Alert Preferences … 97 10.5 IDES Enrollment User LogIn … 99 10.6 Create a Metadata File … 102 10.7 Update Alert Preferences … 103 10.8 Reset Password … 105 10.9 Forgot Username … 108 10.10 Forgot Password … 110 11 DATA PREPARATION FOR FATCA XML REPORT … 113 11.1 Overview … 113 11.2 Prepare the FATCA XML File … 114 11.3 Receive an IRS Notification … 124 12 ACCESS THE IDES GATEWAY … 126 12.1 Overview … 126 12.2 Reset Password … 128 12.3 Session Timeout … 128 12.4 User Interface Overview … 129 12.5 Preferences … 132 13 TRANSMIT A FATCA REPORT … 133 13.1 IDES Transmission Archive … 133 13.2 IDES Transmission ID … 133 13.3 Retransmissions … 133 13.4 Folder Structure … 134 13.5 Transmit a File Using Web UI … 135 13.6 Model 1, Option 2 HCTA … 138 13.7 Transmit a File Using SFTP … 141 13.8 Connect to IDES SFTP using Windows Secure Copy (WinSCP) … 141 14 ALERTS … 144 14.1 Overview … 144 14.2 Receive Alerts … 145 15 IDES REPORTS … 146 15.1 IDES Dashboard Overview … 146 15.2 System Timeout … 146 15.3 Connect to IDES Reporting Dashboard using web browser … 147 15.4 Understanding Reporting Dashboard Interface … 150 15.4.1 IDES Reporting Dashboard Home Page … 150 15.4.2 Working with IDES Reporting Dashboards … 150 15.4.3 Navigating between dashboards … 157 15.4.4 Generating Reports from Dashboards … 159 15.5 Search Transmission and Alert History … 160 15.6 View Search Results … 161 15.7 IDES Transmissions Overview … 162 15.7.1 List of All Report Alerts … 162 15.7.2 List of Failed Transmissions … 163 15.7.3 Examples of Transmission Alerts … 166 APPENDIX A: ACRONYMS … 173 APPENDIX B: FILE NAMING CONVENTION … 174 APPENDIX C: CERTIFICATE UPLOAD ERROR MESSAGES … 175 APPENDIX D: HCTA FATCA ENTITY ID COMPOSITION … 176 APPENDIX E: IDES ALERT CODES … 177 APPENDIX F: DATA PREPARATION USER TIPS … 183 APPENDIX G: IDES GATEWAY UI ACCESSIBILITY … 188 APPENDIX H: IDES COMMUNICATION TYPES … 192 APPENDIX I: VALIDATE DIGITAL CERTIFICATE CHAIN … 193 5 Figures FIGURE 1 – IDES PROCESS OVERVIEW … 16 FIGURE 2 – FILE RETENTION FLOW … 20 FIGURE 3 – IDES ENROLLMENT HOME PAGE … 24 FIGURE 4 – IDES OVERVIEW AND ENROLLMENT TOOL PAGE … 25 FIGURE 5 – IDES KNOWLEDGE BASE PAGE … 26 FIGURE 6 – IDES SUPPORT PAGE … 27 FIGURE 7 – ACCESS THE IRS PUBLIC KEY … 28 FIGURE 8 – IRS PUBLIC KEY CERTIFICATE INFORMATION … 28 FIGURE 9 – IDES ENROLLMENT USER LOGIN … 29 FIGURE 10 – ACCESS IDES ENROLLMENT … 31 FIGURE 11 – BEGIN THE ENROLLMENT PROCESS … 31 FIGURE 12 – LOGIN AS AN HCTA ADMINISTRATOR … 32 FIGURE 13 – IDES GIIN FOUND PAGE … 32
FIGURE 14 – CREATE IDES CHALLENGE QUESTIONS … 33
FIGURE 15 – SUBMIT USER PROFILE INFORMATION … 34
FIGURE 16 – SELECT IDES ALERT PREFERENCES … 35
FIGURE 17 – UPLOAD A DIGITAL CERTIFICATE … 37
FIGURE 18 – SELECT A DIGITAL CERTIFICATE … 37
FIGURE 19 – ENROLLMENT CONFIRMED … 38 FIGURE 20 – ACCESS IDES ENROLLMENT … 39
FIGURE 21 – BEGIN THE ENROLLMENT PROCESS … 40
FIGURE 22 – LOGIN AS AN FI ADMINISTRATOR … 40
FIGURE 23 – IDES GIIN VERIFICATION PAGE … 41
FIGURE 24 – CREATE IDES CHALLENGE QUESTIONS … 42
FIGURE 25 – SUBMIT USER PROFILE INFORMATION … 43
FIGURE 26 – SELECT IDES ALERT PREFERENCES … 44
FIGURE 27 – UPLOAD A DIGITAL CERTIFICATE … 45
FIGURE 28 – SELECT A DIGITAL CERTIFICATE … 46
FIGURE 29 – ENROLLMENT CONFIRMED … 46 FIGURE 30 – ACCESS IDES ENROLLMENT … 47 FIGURE 31 – BEGIN THE ENROLLMENT PROCESS … 48 FIGURE 32 – LOGIN AS THE FOREIGN FILER ADMINISTRATOR … 49 FIGURE 33 – IDES GIIN VERIFICATION PAGE … 49
FIGURE 34 – CREATE IDES CHALLENGE QUESTIONS … 50
FIGURE 35 – SUBMIT USER PROFILE INFORMATION … 51
FIGURE 36 – SELECT IDES ALERT PREFERENCES … 52
FIGURE 37 - UPLOAD A DIGITAL CERTIFICATE … 53
FIGURE 38 – SELECT A DIGITAL CERTIFICATE … 54
FIGURE 39 – ENROLLMENT CONFIRMED … 54 FIGURE 40 – ADD AN END USER … 56 FIGURE 41 – SEND AN ENROLLMENT INVITATION … 56 FIGURE 42 – NEW USER ADDED … 57 FIGURE 43 – IDES WELCOME EMAIL … 58 FIGURE 44 – DISABLE A USER … 59 FIGURE 45 – SELECT A USER TO DISABLE … 59 FIGURE 46 – USER DISABLED CONFIRMATION … 59 FIGURE 47 – ENABLE A USER … 60 FIGURE 48 – SELECT A USER TO ENABLE … 60
FIGURE 49 – USER ENABLED CONFIRMATION … 61
FIGURE 50 – UPDATE A USER CERTIFICATE … 62
FIGURE 51 – UPLOAD A DIGITAL CERTIFICATE … 62 6 FIGURE 52 – SELECT A DIGITAL CERTIFICATE … 63 FIGURE 53 – UPDATED DIGITAL CERTIFICATE CONFIRMATION … 63 FIGURE 54 – UPDATE ALERT PREFERENCES … 64 FIGURE 55 – SELECT THE USER PROFILE TO UPDATE … 64 FIGURE 56 – SELECT NEW ALERT PREFERENCES … 65 FIGURE 57 – USER ALERT PREFERENCES UPDATED … 65 FIGURE 58 – EMAIL CONFIRMATION FOR UPDATED USER ALERT PREFERENCE … 66 FIGURE 59 – CREATE A METADATA FILE … 67 FIGURE 60 – ENTER METADATA FILE INFORMATION … 67 FIGURE 61 – METADATA SAMPLE IMAGE … 69 FIGURE 62 – RESET A PASSWORD … 70 FIGURE 63 – SELECT THE USER TO UPDATE … 70 FIGURE 64 – CREATE A NEW PASSWORD FOR THE SELECTED USER … 71 FIGURE 65 – EDIT USER ROLE … 71 FIGURE 66 – SELECT USER TO UPDATE … 72 FIGURE 67 – SELECT NEW ROLE FOR USER … 72 FIGURE 68 – DOWNLOAD THE IRS PUBLIC KEY … 73 FIGURE 69 – GENERAL CERTIFICATE INFORMATION … 73 FIGURE 70 – ADD AN END USER … 75 FIGURE 71 – SEND AN ENROLLMENT INVITATION … 75 FIGURE 72 – NEW USER ADDED … 76 FIGURE 73 – IDES WELCOME EMAIL … 76 FIGURE 74 – DISABLE A USER … 77 FIGURE 75 – SELECT A USER TO DISABLE … 77 FIGURE 76 – USER DISABLED CONFIRMATION … 78 FIGURE 77 – ENABLE A USER … 79 FIGURE 78 – SELECT A USER TO ENABLE … 80
FIGURE 79 – USER ENABLED CONFIRMATION … 80
FIGURE 80 – UPDATE A USER CERTIFICATE … 81
FIGURE 81 – UPLOAD A DIGITAL CERTIFICATE … 81
FIGURE 82 – SELECT A DIGITAL CERTIFICATE … 82
FIGURE 83 – UPDATED DIGITAL CERTIFICATE CONFIRMATION … 82 FIGURE 84 – UPDATE ALERT PREFERENCES … 83 FIGURE 85 – SELECT THE USER PROFILE TO UPDATE … 83 FIGURE 86 – SELECT NEW ALERT PREFERENCES … 84 FIGURE 87 – USER ALERT PREFERENCES UPDATED … 84 FIGURE 88 – EMAIL CONFIRMATION FOR UPDATED USER ALERT PREFERENCE … 85 FIGURE 89 – CREATE A METADATA FILE … 86 FIGURE 90 – ENTER METADATA FILE INFORMATION … 87 FIGURE 91 – METADATA SAMPLE IMAGE … 88 FIGURE 92 – RESET A PASSWORD … 89 FIGURE 93 – SELECT THE USER TO UPDATE … 89 FIGURE 94 – CREATE A NEW PASSWORD FOR THE SELECTED USER … 90 FIGURE 95 – EDIT USER ROLE … 91 FIGURE 96 – SELECT USER TO UPDATE … 91 FIGURE 97 – SELECT NEW ROLE FOR USER … 92 FIGURE 98 – COMPLETED ADD USER – RETURN TO USER DASHBOARD … 92 FIGURE 99 – DOWNLOAD THE IRS PUBLIC KEY … 93
FIGURE 100 – GENERAL CERTIFICATE INFORMATION … 93
FIGURE 101 – IDES NEW END USER WELCOME EMAIL … 94
FIGURE 102 – CREATE IDES CHALLENGE QUESTIONS … 95
FIGURE 103 – SUBMIT USER PROFILE INFORMATION … 96
FIGURE 104 – SELECT IDES ALERT PREFERENCES … 97
FIGURE 105 – ENROLLMENT CONFIRMATION … 99 FIGURE 106 – IDES ENROLLMENT USER LOGIN PAGE … 99 7 FIGURE 107 – LOGIN TO THE IDES ENROLLMENT SITE … 100 FIGURE 108 – MFA CODE VERIFICATION SCREEN … 100 FIGURE 109 - MANAGE AN IDES USER ACCOUNT … 101 FIGURE 110 - MANAGE A FOREIGN FILER USER ACCOUNT … 101 FIGURE 111 – CREATE A METADATA FILE – FATCA REPORT END USERS … 102 FIGURE 112 – CREATE A METADATA FILE – FOREIGN FILER(S) END USERS … 102 FIGURE 113 – UPDATE IDES ALERT PREFERENCES – FATCA REPORT END USERS … 103 FIGURE 114 – UPDATE IDES ALERT PREFERENCES – FOREIGN FILER(S) END USERS … 103 FIGURE 115 – SELECTING NEW ALERT PREFERENCES … 104 FIGURE 116 – RESET A PASSWORD – FATCA REPORT END USERS … 105 FIGURE 117 – RESET A PASSWORD – FOREIGN FILER(S) END USERS … 105 FIGURE 118 – CREATE A NEW PASSWORD … 106 FIGURE 119 – PASSWORD CREATED - RETURN TO FATCA REPORT END USERS IDES DASHBOARD … 106 FIGURE 120 – PASSWORD CREATED - RETURN TO FOREIGN FILER(S) END USERS IDES DASHBOARD … 107 FIGURE 121 – REQUEST A USERNAME REMINDER EMAIL … 108 FIGURE 122 – ENTER AN EMAIL ADDRESS FOR A USERNAME REMINDER MESSAGE … 108 FIGURE 123 – REMINDER EMAIL SENT CONFIRMATION … 109 FIGURE 124 – IDES USERNAME REMINDER EMAIL … 109 FIGURE 125 – USER EMAIL ADDRESS NOT RECOGNIZED ERROR MESSAGE … 110 FIGURE 126 – FORGOT PASSWORD RESET PAGE … 110 FIGURE 127 – ENTER A USERNAME TO RESET A PASSWORD … 111 FIGURE 128 – EMAIL SENT TO USERS TO RESET A PASSWORD … 111 FIGURE 129 – CREATE A NEW PASSWORD … 112 FIGURE 131 – SELECT IRIS FOREIGN FILER SCHEMA FILE TO DOWNLOAD FFI_SCHEMA.ZIP FOR DATA PACKET PREPARATION … 113 FIGURE 132 – DOWNLOAD IRIS FFI_SCHEMA.ZIP FOR DATA PACKET PREPARATION … 114 FIGURE 133 – DATA PREPARATION OVERVIEW … 116
FIGURE 134 – IRS NOTIFICATION EMAIL FOR ALERT RC022 … 124
FIGURE 135 – IRS NOTIFICATION EMAIL FOR ALERT RC023 … 124
FIGURE 136 – IRS NOTIFICATION EMAIL FOR ALERT RC029 … 125
FIGURE 137 – IDES GATEWAY ACCEPT SCREEN … 126 FIGURE 138 – IDES GATEWAY LOGIN SCREEN … 127 FIGURE 139 – MFA CODE VERIFICATION SCREEN … 127 FIGURE 140 – IDES ABOUT TO EXPIRE SESSION MESSAGE … 128 FIGURE 141 – IDES SESSION TIMEOUT MESSAGE … 129 FIGURE 142 - IDES GATEWAY HOME SCREEN … 130 FIGURE 143 – IDES GATEWAY ACCOUNT HOME … 130 FIGURE 144 – SELECT PREFERENCES … 132 FIGURE 145 – SELECT AND UPLOAD FILES … 135 FIGURE 146 – VIEW FILE TRANSFER STATUS IN UPLOADS MONITOR … 135 FIGURE 147 – FILE TRANSFER STATUS … 136 FIGURE 148 – IDES FILE DOWNLOAD SCREEN … 137 FIGURE 149 – SAVE A FILE … 137 FIGURE 150 – MODEL 1 OPTION 2 FOLDER STRUCTURE … 138 FIGURE 151 – IDES PENDING STATUS FOLDER … 139 FIGURE 152 – IDES FILE OPTIONS … 139
FIGURE 153 – IDES MOVE FILE OPTIONS … 140
FIGURE 154 – SAMPLE SFTP CONNECTION … 141
FIGURE 155 – SSH AUTHENTICATION DISCLAIMER … 142 FIGURE 156 – SFTP WARNING DIALOG … 142 FIGURE 157 – SFTP CONNECTION … 143 FIGURE 158 – IDES ALERT FLOW CHART FOR TRANSMISSION UPLOADS … 144
FIGURE 159 – SAMPLE IDES ALERT E-MAIL MESSAGE … 145
FIGURE 160 – IDES DASHBOARD DISCLAIMER BANNER … 147
FIGURE 161 – IDES WEB DASHBOARD LOGIN PAGE … 148 FIGURE 162 – IDES REPORTING DASHBOARD HOME PAGE … 149 8 FIGURE 163 – REPORTING DASHBOARD TITLE BAR … 150 FIGURE 164 – MAIN DASHBOARD MENU … 151 FIGURE 165 – SELECT A DASHBOARD … 151 FIGURE 166 – ADJUSTING THE START DATE FILTER … 152 FIGURE 167 – ADJUSTING THE END DATE FILTER … 152 FIGURE 168 – RESET OR REFRESH A FILTER … 153 FIGURE 169 – RESET OR APPLY A FILTER … 153 FIGURE 170 – DASHBOARD RESULT … 154 FIGURE 171 – WITHIN VIEW DETAILS, THE EVENT DETAILS TAB … 155 FIGURE 172 – WITHIN VIEW DETAILS, THE TRANSMISSION LIFE CYCLE TAB … 156 FIGURE 173 – EXPANDING A COLUMN … 156 FIGURE 174 – DASHBOARD PAGE NAVIGATION … 157 FIGURE 175 – DASHBOARD NAVIGATION SCROLL BARS … 158 FIGURE 176 – EXPORT ICONS IN RED BOX … 159 FIGURE 177 – RECORD LIMIT WARNING … 160 FIGURE 178 – WINDOWS CERTIFICATE VIEWER … 193 FIGURE 179 – CERTIFICATE CHAIN … 193 9
Tables
TABLE 1 – FATCA RELATED DOCUMENTS … 14 TABLE 2 – VALID USER TYPES AND FEATURES … 18 TABLE 3 – SYSTEM REQUIREMENTS … 19 TABLE 4 – IDES ENROLLMENT REQUIREMENTS … 21 TABLE 5 – IRS-APPROVED CERTIFICATE AUTHORITIES … 22 TABLE 6 – HCTA IDES ALERT PREFERENCES … 36 TABLE 7 – FI IDES ALERT PREFERENCES … 45 TABLE 8 – FOREIGN FILER TCC ACCOUNT ALERT PREFERENCES … 53 TABLE 9 – METADATA FILE TYPE AND BINARY ENCODING TYPE PAIRING … 69 TABLE 10 – METADATA FILE TYPE AND BINARY ENCODING TYPE PAIRING … 88 TABLE 11 – IDES ALERT PREFERENCES … 98 TABLE 12 – OVERVIEW PROCESS TO PREPARE AND SEND A FILE … 115 TABLE 13 – PROCESS TO DIGITALLY SIGN A FILE … 117 TABLE 14 – RECOMMENDED COMPRESSION TOOLS BASED ON COMPRESSION TESTING AND SUPPORTED ALGORITHMS … 118 TABLE 15 – PROCESS TO COMPRESS A FILE … 118 TABLE 16 – PROCESS TO ENCRYPT AN XML FILE WITH AN AES KEY … 119 TABLE 17 – PROCESS TO ENCRYPT AN AES KEY WITH A PUBLIC KEY … 120 TABLE 18 – PROCESS FOR A MODEL 1 OPTION 2 FI TO ENCRYPT AN AES KEY … 121 TABLE 19 – SENDER METADATA SCHEMA SUMMARIZES EACH ELEMENT … 122 TABLE 20 – FILES CONTAINED IN A TRANSMISSION ARCHIVE OR DATA PACKET … 123 TABLE 21 – PROCESS TO OPEN A NOTIFICATION MESSAGE ARCHIVE … 125 TABLE 22 – IDES USER INTERFACE OVERVIEW … 131 TABLE 23 – IDES GATEWAY FOLDERS AND SUBDIRECTORIES … 134 TABLE 24 – SUMMARY DESCRIPTION OF IDES REPORTING PROCESS FOR MODEL 1 OPTION 2 HCTAS … 140 TABLE 25 – SUMMARY OF IDES DASHBOARD AVAILABLE REPORTS … 146 TABLE 26 – IDES DASHBOARD COLOR-CODED TRANSMISSION EVENTS … 161 TABLE 27 – IDES DASHBOARD REPORT RETURN CODES … 162 TABLE 28 – LIST OF ALERT CODES FOR FAILED TRANSMISSIONS … 165 TABLE 29 – SUCCESSFUL TRANSMISSION UPLOAD … 166 TABLE 30 – CERTIFICATE FAILURE … 167 TABLE 31 – EXPIRED TRANSMISSIONS NOT DOWNLOADED BY IRS … 168 TABLE 32 – MODEL 1 OPTION 2 APPROVED UPLOAD … 169 TABLE 33 – MODEL 1 OPTION 2 TRANSMISSION FILE REJECTED … 170 TABLE 34 – EXPIRED UPLOAD: NO ACTION FROM HCTA … 171 TABLE 35 – EXPIRED UPLOAD: NO ACTION FROM IRS … 172 TABLE 36 – TABLE OF ACRONYMS USED IN THIS DOCUMENT … 173 TABLE 37 – IDES FILE NAMING CONVENTIONS … 174 TABLE 38 – IDES CERTIFICATE UPLOAD ERROR MESSAGES … 175 TABLE 39 – IDES HCTA FATCA ENTITY ID COMPOSITION … 176 TABLE 40 – TYPES OF ALERTS … 182 TABLE 41 – DATA PACKAGING TIPS … 186 TABLE 42 – APPLICATION KEYBOARD SHORTCUTS … 189 TABLE 43 – GO TO KEYBOARD SHORTCUTS … 189 TABLE 44 – SELECTION KEYBOARD SHORTCUTS … 189 TABLE 45 – FILES AND FOLDERS KEYBOARD SHORTCUTS … 190 TABLE 46 – TRANSFER QUEUE KEYBOARD SHORTCUTS … 190 TABLE 47 – IDES COMMUNICATION TYPES … 192 10 Disclaimers This document is provided to the public for information purposes only. Information in this document is indicative and is subject to change without notice. Unless otherwise noted, the companies, organizations, products, domain names, e-mail addresses, logos, people, places, and events depicted in examples herein are fictitious. No association with any real company, organization, product, domain name, e-mail address, logo, person, place, or event is intended or should be inferred. Complying with all applicable copyright laws is the responsibility of the user.
Without limiting the rights under copyright, no part of this document can be reproduced, for any purpose, without the express written permission of the IRS.
Additional Note about Screen Shots Screen shots are intended for illustrative purposes only and may not match the IDES Enrollment and IDES Gateway sites. The FATCA IDES team will continue to update screen shots in future versions of the guide where applicable.
What’s New
This section summarizes updates from the last publication of the IDES User Guide (April 2025):
Section
All Sections
Section 7 – Foreign Filer Administrators
Description
Updated to include Foreign Filer(s) as authorized users of IDES.
The guide is updated throughout. Where there is no specific reference to Foreign Filer, the FATCA existing processes are also applicable to Foreign Filer(s).
New Section providing IDES administrator enrollment process for Foreign Filer Responsible Officers Section 9 – Existing Administrators (Foreign Filers) Screen Shots Updates New Section providing Foreign Filer existing administrator(s) IDES user account options and processes Relevant sections reflect updated screen captures of the IDES Dashboard/IDES Gateway and IDES enrollment screens for all users, which will now include the Foreign Filer(s). Screen captures are intended for illustrative purposes only and may not match the IDES Enrollment and IDES Gateway sites exactly. The FATCA IDES team will continue to update screen shots in future versions of the guide.
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# 1. Introduction

# 1.1 About FATCA

The Foreign Account Tax Compliance Act (FATCA) was enacted as part of the Hiring Incentives to Restore Employment (HIRE) Act in March 2010. FATCA was created to improve transparency and address tax non-reporting of income related to foreign financial accounts held by U.S. taxpayers.
FATCA requires foreign financial institutions (FFIs) to report certain information about its U.S. accounts (including U.S. owned foreign entities), accounts held by owner-documented FFIs (ODFFI), and certain aggregate information concerning account holders that are recalcitrant account holders and, for a transitional period, accounts held by nonparticipating FFIs. Generally, FFIs will commit to these reporting requirements by registering with the IRS and signing an agreement with the IRS; however, the FFI agreement does not apply to FFIs under a Model 1 Intergovernmental Agreement (IGA) See Table 2. In most cases, FFIs that do not register with the IRS will be subject to 30% withholding on certain U.S. source payments (unless an exception applies). Chapter 4 of the FATCA regulations also generally requires a withholding agent to deduct and withhold tax equal to 30 percent of a withholdable payment made to a passive non-financial foreign entity (NFFE), which is an NFFE that is not an excepted NFFE or an active NFFE under a Model 2 IGA, unless the passive NFFE certifies to the withholding agent that it does not have any substantial U.S. owners or provides certain identifying information with respect to its substantial U.S. owners. Payments to NFFEs that report their substantial U.S. owners directly to the IRS (direct reporting NFFEs) are accepted from withholding and reporting by the withholding agent.
An approved financial institution (FI) (other than a limited FFI or a limited branch), direct reporting NFFE, or sponsoring entity that registers with the IRS under FATCA will receive a global intermediary identification number (GIIN) and appear on the published FFI list. The FFI List Search and Download tool allows users to search entities by GIIN, financial institution name, or country/jurisdiction of the FFI or branch. Users can access this tool on the public IRS website at: https://apps.irs.gov/app/fatcaFfiList/flu.jsf.
There are certain entities, such as U.S. withholding agents (USWA), territory financial institutions (TFI), third party preparers, and independent software vendors that do not need to have a GIIN (non-GIIN filers) but need to file FATCA reports through the International Data Exchange Service (IDES). A non-GIIN filer must get a FATCA identification number (FIN) to enroll in and report through IDES. Publication of a FIN on the FFI list does not change the filer’s status for FATCA purposes, as it does not subject the filer to the requirements applicable to an FFI and does not serve any function related to withholding tax on payments under FATCA or reporting such tax. A FIN will be accompanied by a generic name (e.g., “U.S. Withholding Agent 1”) on the FFI List. For more information on FINs, visit the FATCA Identification Number (FIN) Enrollment Process page.
An FFI could have two or more GIINs on the FFI list in a given month. This can occur when an FI obtains one GIIN for its own reporting and another GIIN to report on behalf of another entity (such as a sponsoring entity reporting on behalf of a sponsored entity or a trustee reporting on behalf of a trustee-documented trust). This can also occur when an FI is in the process of transferring into an expanded affiliated group or changing its FI type; in such a case, please note the following:

If the FI’s FATCA account is in approved status, a new GIIN will be issued. The old GIIN will remain on the published FFI list for 90 days to allow the GIIN holder enough time to distribute its new GIIN
All approved branches will also be issued new GIINs. The old branch GIINs will also remain on the published FFI list for 90 days

# 1.2 About Foreign Filer(s) and the Foreign Filer Transmitter Control

Code (TCC) Registration System A Foreign Filer is a foreign person required to file information returns that does not have an authorized user (individual person) with either a social security number (SSN) or an individual taxpayer identification number (ITIN), and is therefore unable to complete the more secure authentication process necessary to apply for or maintain a Transmitter Control Code (TCC) required to submit information returns through the newly modernized Information Returns Intake System (IRIS). Accordingly, the Foreign Filer Transmitter Control Code (TCC) Registration System was introduced to assist certain Foreign Filer(s) with securely authenticating and obtaining a Transmitter Control Code Global Intermediary Identification Number (TCC GIIN) and TCC for secure transmissions of Form 1042-S, applicable Forms 13 1099, and other information returns electronically through IDES.
A Transmitter Control Code (TCC) is a five-character alphanumeric identifier issued by the IRS that authorizes a Foreign Filer or transmitter to electronically transmit information returns. The Foreign Filer TCC Registration System will assist the foreign filer(s) with obtaining the required TCC by first approving the foreign filer registration and issuing a TCC GIIN. The TCC GIIN is a system generated identification number required along with the TCC to successfully enroll in IDES. The Foreign Filer TCC Registration System will also assist the Foreign Filer(s) with establishing authorized users, such a individuals designated by the Foreign Filer(s) as their Responsible Officer and authorized delegates, who will securely enroll in IDES as Administrators or End users, respectively.

# 1.3 Purpose of Guide

This guide is intended to serve as a tool for FIs, direct reporting NFFEs, sponsoring entities, non-GIIN filers, Foreign Filer(s) and Host Country Tax Authorities (HCTAs) who transmit data through the International Data Exchange Service (IDES). The document assumes that the reader is familiar with the FATCA regulations, for a Foreign Filer, the document assumes the reader is familiar with applicable regulations and instructions for respective information returns and is experienced with extensible markup language (XML) and schema technology. For the purpose of this document, direct reporting NFFEs, sponsoring entities, non-GIIN filers and trustees of trustee-documented trusts should follow the instructions set forth for FIs. Additionally, the term “U.S. withholding agent” includes a territory FI treated as a U.S. person.
The guide will attempt to identify any variation in the users’ process(es) that relate specifically to Foreign Filer user(s) in addition to continuing to reflect the respective process(s) for FATCA report transmission users. If there is no specific reference to the Foreign Filer user(s), the Foreign Filer user may assume that the process described in this guide is the same even where the guide references FATCA. Where any additional clarification or information may be needed, IDES account users should reach out to the IDES Help Desk.
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Document
Description
FATCA Online https//www.irs.gov/pub/irs-pdf/p6170.pdfRegistration User Guide
(Publication 5118) Provides Instructions for the online system to complete an electronic Form 8957, FATCA Registration
FFI List Search and Download Tool User Guide
(Publication 5147) Provides instructions on how to use the FFI List Search and Download Tool to search for an approved GIIN
FATCA XML Schema v2.0 User Guide
(Publication 5124) Explains the information required to be included in each data element of the schema
FATCA Metadata XML Schema v1.2
(Publication 5188) Explains the XML schema and data elements used in the FATCA metadata file FATCA Reports Notification XML Schema v2.0
User Guide (Publication 5189) Explains the schema and elements of FATCA notifications
Instructions for Form 8966, FATCA Report Provides instructions for the paper Form 8966, FATCA Report
Foreign Filer Transmitter Control Code (TCC)
Registration – Quick Steps (Publication 6167) Summary reference guide of the upcoming Foreign Filer TCC Registration User Guide Foreign Filer Transmitter Control Code (TCC) Registration User Guide Provides guidance for certain Foreign Filer(s) on the Foreign Filer TCC Registration System.
The Information Returns Intake System (IRIS) system Additional Information where applicable for the Information Returns Intake System
(IRIS) system for Foreign Filer(s)
Table 1 – FATCA Related Documents

# 1.4 Comments

We appreciate your feedback on the quality and usefulness of this publication. Please send comments, with a reference to chapter, section, and page number(s), to lbi.fatca.ides@irs.gov.

# 1.5 Technical Support

IDES technical assistance is available Monday through Friday, 24 hours a day, except for U.S. federal holidays, through the IDES Help Desk. The IDES Help Desk will send a system alert from the help desk portal for planned outages and scheduled maintenance.

# 2. International Data Exchange Service (IDES)

# 2.1 About IDES

IDES is a secure managed file transfer service that is available to FIs and HCTAs to facilitate FATCA reporting. IDES is also available to Foreign Filer(s) to securely facilitate the file transfer for certain information returns. This reporting is provided for under U.S. Treasury Regulations, the FFI agreement, Tax Information Exchange Agreements (TIEAs), Intergovernmental Agreements (IGAs), and other guidance issued by the Treasury Department and the IRS. The data collected through IDES will be incorporated into IRS compliance operations.
IDES is accessible to enrolled users over the Internet via Hypertext Transfer Protocol Secure (HTTPS) or Secure File 15 Transfer Protocol (SFTP). IDES provides for an end-to-end controlled file transfer with enhanced monitoring and security features. The system only accepts encrypted electronic submissions and will allow for the transmission of FATCA reporting in the approved FATCA XML Schema v2.0 (FATCA XML). IDES will also accept encrypted electronic transmissions from Foreign Filer(s) who have obtained the requisite Transmitter Control Code GIIN and Transmitter Control Code, through the Foreign Filer Transmitter Control Code Registration System. Foreign Filer(s) will be provided the approved XML schema through the IDES Gateway to download. The guide will provide more information on the XML Schema for the Foreign Filer(s) in Section 11 Data Preparation for FATCA XML Report. Foreign Filer(s) may use Publication 6170, Foreign Filer Transmitter Control Code (TCC) Registration User Guide to navigate the Foreign Filer Transmitter Control Code Registration System for registering and obtaining the TCC GIIN and TCC that must be obtained prior to enrolling in IDES. The following summary reference guide, Foreign Filer Transmitter Control Code (TCC) Registration - Quick Steps (Publication 6167), is also available for Foreign Filer(s).
News and Information regarding the release of additional information for Foreign Filer(s) and FATCA account users will be provided to subscribers of the FATCA News and Information newsletter.
For more information on FATCA regulations, Form 8966 and instructions, FATCA XML, and other related topics, visit the FATCA Home Page, FATCA information and FATCA Frequently Asked Questions (FAQs). For Foreign Filer(s), visit the Foreign Filer Transmitter Control Code Registration and Information returns with IRIS.
The main function of IDES is to provide authorized users with secure exchange services for FATCA data and Foreign Filers TCC information return(s) transmissions, with the additional protection of a Public Key Infrastructure (PKI). The primary features of IDES are:
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Enrollment
Certificate Management
Account Management
Secure Data Transmission
Status of Data Transmission (Alerts and Notifications)

Figure 1 – IDES process overview

# 2.2 Before You Begin

This material is intended to supplement the contents of online IDES help and is not intended to replace technical documentation to establish and test SFTP connections. Examples shown in this document are based upon a Windows environment and can differ if using other operating systems.

# 2.3 Authorized Users

Authorized IDES users are FIs, direct reporting NFFEs, sponsoring entities, trustees of trustee-documented trusts, U.S. withholding agents, HCTAs and Foreign Filers. Each authorized user has limited access to the system based on the data flow model described in their agreement with the United States (for example, an IGA or an FFI agreement) or in Treasury regulations. Note that for many IDES users, the IRS is the only valid recipient for files. The table below provides additional information regarding user access based on agreement types.
Type of Agreement
User
Type
Access Description
Model 1B IGA (Non-Reciprocal)
FFI transmits data directly to its HCTA then the HCTA transmits data to the IRS FFI No Access HCTA On behalf of FI under the HCTA jurisdiction:

Upload FATCA reporting for direct transfer to

IRS

Download alerts generated by IDES
Download notifications and Competent Authority Requests (CARs) submitted by IRS

Type of Agreement
Model 1A IGA (Reciprocal)
FFI transmits data directly to its HCTA then the HCTA transmits data to the IRS. This is a reciprocal model with two-way transmission between the HCTA and the IRS
Model 1 Option 2
FFI transmits data directly to its HCTA via
IDES. The HCTA approves or rejects the FATCA reporting data. If approved, IDES releases the data to the IRS.
Model 2 IGA and FFI agreement
FFI transmits data regarding:
User
Type
FFI
HCTA
FFI
HCTA
FFI
Access Description
No Access
On behalf of FI under the HCTA jurisdiction:

Upload FATCA reporting for direct transfer to

IRS

Download alerts generated by IDES
Download notifications and CARs submitted by

IRS
Reciprocal data will be exchanged with HCTA Upload FATCA reporting to IDES for review by
HCTA
Download alerts generated by IDES Download notifications submitted by IRS (subject to the terms of the country’s IGA) Upload approved or rejected FATCA reporting for direct transfer to IRS Download alerts generated by IDES Download notifications and CARs submitted by IRS Upload FATCA reporting for direct transfer to IRS Download alerts generated by IDES Consenting accountholders directly to the ▪
IRS
Download notifications submitted by IRS (subject to the terms of the country’s IGA) Aggregate information on non-consenting

accountholders and non-consenting, nonparticipating FFIs directly to IRS
Specific information on non-consenting accountholders and non-consenting, nonparticipating FFIs directly to HCTA.

HCTA can deliver data to IRS after a treaty request
Non-IGA (FFI agreement)
FFI transmits data directly to the IRS
Non-IGA (no FFI agreement)
HCTA
FFI
HCTA
Upload FATCA reporting regarding non-consenting accountholders and non-consenting, nonparticipating FFIs for direct transfer to IRS (after treaty request) Download alerts generated by IDES Download notifications and CARs submitted by IRS Upload FATCA reporting for direct transfer to IRS Download alerts generated by IDES Download notifications submitted by IRS No Access Direct Reporting NFFE, U.S.
Upload FATCA reporting for direct transfer to IRS Download alerts generated by IDES Withholding Agent (USWA), Download notifications submitted by IRS Sponsoring Entity, or Trustee of Trustee-Documented Trust 17 Type of Agreement Access Description
User
Type
Foreign Filers
Foreign Filer(s) with a Transmitter Control
Code GIIN (TCC GIIN) and a Transmitter
Control Code (TCC).
Foreign Filers transmit certain information returns with a TCC and a TCC GIIN. A TCC is a 5-digit alphanumeric code which can be requested after the issuance of a TCC GIIN.
Both the TCC GIIN and TCC can be requested from the Foreign Filer Transmitter Control Code
(TCC) Registration System, and both are required to enroll in IDES.
Table 2 – Valid User Types and Features
Upload Information Returns for direct transfer to IRS Download alerts generated by IDES Download notifications submitted by IRS 18 19

# 2.4 System Availability

IDES requires a username and password, which can be obtained through the IDES enrollment process. The system will be available 24 hours a day, except for U.S. holidays and regularly scheduled system maintenance periods. All users will be notified of planned outages, as well as unplanned outages that are expected to last more than 8 hours.
IDES work with all major browsers and can be accessed using different Secure Shell (SSH) Protocol clients for Secure File Transfer Protocol (SFTP).
Items Technical Specifications Browsers for HTTPS ▪ Apple Safari – only on macOS

Google Chrome
Microsoft Edge
Mozilla Firefox ents ▪ Any client that complies with RFCs 4251-4254 File Size ▪ File uploads and downloads are limited to a size of 200 MB compressed.

File Naming Conventions ▪ See Appendix B: File Naming Convention.

Only file extension .zip are authorized for file uploads to IDES in the user Outbox folders
File names are case insensitive
Do not use illegal characters in the name of files, such as colon, backslash, question mark or space

Table 3 – System Requirements
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# 2.5 Data Security

IDES provides secure file data transfers and uses encryption standards established by the United States National Institute of Standards and Technology (NIST). When a supported web browser connects to IDES via HTTPS, the Transport Layer Security (TLS) cryptographic protocol provides communication security over the Internet and the session is encrypted for data confidentiality.

# 2.6 File Retention

IDES provides secure data transmissions and prohibits long term data storage. Data packets that contain errors, such as files with an unencrypted payload or viruses, will be automatically deleted. Generally, each file transmitted from the U.S. to a receiver remains available for download for a limited number of days, based on the date the file was created.
After a user transmits a data packet, the user receives an IDES Alert or Notification that the transmission is available for download. The file will remain available for download in the receiver’s account inbox for 7 days for FFIs/HCTAs and 30 days for Foreign Filers. An inbox folder can contain several different transmitted files at the same time, each with a different payload. For the purpose of this document, the term payload will be used to describe the body of the data packet (e.g. a FATCA XML document or Foreign Filer XML document) that serves the fundamental purpose of the data transmission.
If the receiver does not download the file within a specified period, the file expires and will be automatically deleted.
Once deleted, files cannot be retrieved, downloaded, or restored. The file retention period is 7 days for FFIs/HCTAs and 30 days for Foreign Filers. After the receiver initiates the download, the file must be fully downloaded within 24 hours. After 24 hours, the file expires and will be automatically deleted.
The file retention times vary slightly based on model types. Also refer to Section 13.6 Model 1, Option 2 HCTA for more details on file retention times for files sent under Model 1 Option 2.
Figure 2 – File retention flow
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# 2.7 Requirements

Certain requirements are needed to create a new account on the IDES Enrollment site. Requirements differ for HCTA, FI, and Foreign Filer(s).
Valid User Type
Requirements HCTA FI Foreign Filer
Registered GIIN or No GIIN required*
N/A X N/A
See IRS FFI List for more information
Foreign Filer Registered TCC GIIN and
TCC
N/A N/A X
HCTA FATCA Entity ID
The IRS provided usernames to your Competent Authority.
Contact the IRS for more information N/A N/A See Appendix D: HCTA FATCA Entity ID Composition for more information Valid certificate issued by an IRS approved certificate authority (CA) X X X See Obtain a Certificate for more information Public and Private Key X X X Email addresses for all IDES system users X X X
Table 4 – IDES Enrollment Requirements
*Note: Users that do not have a requirement to obtain a GIIN but are required to report using the FATCA XML (non-GIIN filers), must get a FIN to enroll in and report through IDES. For information on how to obtain a FIN, refer to the FATCA Identification Number (FIN) Enrollment Process webpage and FATCA IDES technical FAQs. Authorized Foreign Filer IDES system users will need to obtain a TCC GIIN and TCC from the Foreign Filer Transmitter Control Code Registration System to enroll in IDES.

# 2.8 HCTA Username and Password

All countries under Model 1 IGAs have a pre-assigned username and HCTA FATCA Entity ID. Each HCTA FATCA Entity ID is in the format: 000000.00000.TA.<ISO>. ISO is the ISO 3166-1 numeric standard country code. Please refer to Appendix D: HCTA FATCA Entity ID Composition for more information.
The first time a user logs on to IDES, the user is required to change its assigned username and create a password. A letter containing information on the username and enrollment instructions will be sent to an appropriate contact from each country based on their agreement with the United States. For additional information, contact the IDES Help Desk.
IDES Users can change their contact information through the FATCA Foreign Financial Institution (FFI) Registration System found at https://www.irs.gov/businesses/corporations/fatca-foreign-financialinstitution-registration-system.
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# 3 Obtain a Digital Certificate

# 3.1 Purpose of a Digital Certificate

Certificates and their related private keys are used to sign and decrypt messages between the sending party and the
IRS. A digital certificate binds an identity to a public key. An IRS approved certificate authority (CA) issues a certificate after an identity proofing process to verify the certificate owner. The individual identified in the certificate has possession and control over the private key associated with the public key found in the certificate.

# 3.2 IRS Approved Certificate Authorities

The IRS only accepts certificates issued by approved certificate authorities (CAs). A published list of CAs and acceptable digital certificate products is available on IRS.gov.
IRS Approved Certificate
Authority
Type of Certificate External Website Links Sectigo EV SSL https://www.sectigo.com/ssl-certificates-tls/ev-extended validation ® Digicert Standard SSL EV SSL https://www.digicert.com/welcome/ssl-plus.htm GlobalSign ® Organization SSL Extended SSL https://www.globalsign.com/ssl/organization-ssl/ Go Daddy EV SSL https://www.godaddy.com/web-security/ev-ssl-certificate IdenTrust Standard Server SSL http://www.identrust.com/irs/fatca/index.html FATCA Organization Certificate http://www.identrust.com/irs/fatca/index.html
Table 5 – IRS-approved Certificate Authorities

# 3.3 Digital Certificate Format

Before you begin the IDES enrollment process, each entity should obtain one valid digital certificate issued by an IRS approved certificate authority (CA). Certificates in other formats, such as wildcards, will be rejected. IDES will only accept digital certificates issued by an approved CA.
Supported formats for the digital certificates are:

Distinguished Encoding Rules (DER) binary X.509
Privacy Enhanced eMail (PEM) ASCII (Base-64) encoded X.509 23 IDES will convert digital certificates received in DER format to Base64 for storage and retrieval.

If a digital certificate is not in DER or PEM format, use Windows to convert your digital certificate to DER or PEM as follows:

Open the digital certificate with a .CRT filename extension
Select the Details tab
Select the “Copy to File…” button
In the Certificate Export Wizard, select the format you want to use as either “DER encoded binary X.509 (.CER)” or “Base-64 encoded X.509 (.CER)”.

# 3.4 Upload a Digital Certificate to IDES

Only an IDES administrator can upload a digital certificate. After an FI, HCTA, or Foreign Filer obtains a digital certificate, the administrator will provide the certificate to IDES during the enrollment process. After uploading, the certificate is validated with the IRS approved certificate authority (CA) that issued the certificate.
It is the responsibility of IDES users to verify that the certificate is valid at the time they attempt to use it. Please refer to the Upload Digital Certificate sections for HCTAs (5.6), FIs (6.6), and Foreign Filers (7.6) for more information on how to upload a digital certificate to an IDES account.

# 3.5 Public Key Certificate

A public key certificate, also known as a digital certificate, is an electronic document used to prove ownership of a public key. The IRS public key certificate can be downloaded during the IDES enrollment and is generally valid for one year and reissued annually. The IDES administrator will upload the digital certificate for its FI, HCTA, or Foreign Filer during enrollment.

# 3.6 Certificate Maintenance

IDES uses a Public Key Infrastructure (PKI) to manage and revoke digital certificates. The CA sets the lifetime of each digital certificate, typically up to one year. IDES require one digital certificate per FI, HCTA or Foreign Filer.
A Certificate Revocation List (CRL) is a list of digital certificates that have been revoked, meaning that they are not trustworthy, and should not be used. CRLs are always issued by the trusted CA and are publicly available. IDES validate all digital certificates against the most current CRL published from each trusted CA to identify any revoked digital certificates. A revoked digital certificate will be deleted from IDES, along with the associated public key contained in the digital certificate. IDES will immediately deactivate the user account associated with a revoked digital certificate.
The Online Certificate Status Protocol (OCSP) is an Internet protocol designed for real-time verification of digital certificates against a database of revoked digital certificates. IDES tests all digital certificates using the OCSP to verify whether the digital certificates are valid. For example, when a transmission uses an expired digital certificate, IDES test the certificate using the OCSP, confirms the certificate is revoked, and deletes the transmitted file. Users cannot transmit the file until a valid digital certificate is resubmitted.
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# 4 IDES Enrollment

# 4.1 Overview

IDES Enrollment is required for FIs, HCTAs, and Foreign Filers to access the IDES environment. FI and HCTA users must enter a valid GIIN and certificate to enroll. Users with a FIN must select the FI button to enroll. Foreign Filer users must enter a valid TCC GIIN, TCC and valid certificate to enroll (see Section 7 Foreign Filer Administrators for more on the Foreign Filer IDES enrollment process). FIs, HCTAs or Foreign Filers with invalid or expired certificates cannot enroll. The IDES Enrollment site can be accessed at https://www.ides-support.com.
IDES Enrollment Options:

Add and Update a User
Update Certificate
Disable/Enable a User
Select Alert Preferences
Create Metadata File

# 4.2 IDES Enrollment Home Page

The IDES Enrollment site can be accessed through:

IDES Enrollment Web User Interface
Secure File Transfer Protocol (SFTP) The IDES Enrollment site contains links to various IDES resources and includes five main tabs in addition to the Home tab:
Enrollment
Knowledge Base
Support
IRS Public Key
IDES Enrollment User LogIn

Figure 3 – IDES enrollment home page
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# 4.3 Enrollment

The Enrollment tab describes the IDES enrollment process and provides users with access to create an IDES account.
The Enrollment tab also links to the IDES Gateway, a web application that allows enrolled HCTAs, FIs, and Foreign Filer TCC account users to securely upload and download FATCA data over the Internet using both HTTPS and SFTP protocols.
Figure 4 – IDES overview and enrollment tool page
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# 4.4 Knowledge Base

The Knowledge Base tab directs users to important IDES documentation such as user guides and frequently asked questions (FAQs).
Users may access the following resources from the Knowledge Base tab:

FATCA User Guide
IDES User Guide
IDES and FATCA Frequently Asked Questions (FAQs)
Additional Compliance and Technical support options
Foreign Filer Transmitter Control Code (TCC) Registration System IRS.gov webpage
Foreign Filer Transmitter Control Code Registration System User Guide

Figure 5 – IDES Knowledge Base page
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# 4.5 Support

The IDES Help Desk is available to assist users, including Foreign Filer(s) with login problems, error messages, and other technical issues. The Support tab provides contact information for the help desk and hours of operation. The help desk can be contacted by phone or via an online form which allows users to submit technical system problems. Please note that the help desk is available in English only.
Users can access the following resources from the Support tab:

Email Support
Phone Support
Help Desk Hours of Operation
Submit Technical System Problems The Financial Institution Technical Support team is available to assist Foreign Filer(s) with technical support for registering and obtaining a TCC GIIN and TCC with the Foreign Filer Transmitter Control Code Registration system.

Figure 6 – IDES support page

# 4.6 IRS Public Key

The IRS Public Key is a certificate that can be downloaded from the IDES Enrollment site. This certificate should be included in the FATCA data packet or Foreign Filer data packet transmitted to the IRS.
Figure 7 – Access the IRS public key

From the IDES Support home page, click the IRS Public Key tab.
Download and save the IRS Public Key Certificate to your computer.
The certificate should be included in the transmission archive .zip file transmitted to the IRS via the IDES Gateway.

Figure 8 – IRS public key certificate information
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# 4.7 IDES Enrollment User Log In

The IDES Enrollment User LogIn tab allows returning users to access the IDES Enrollment site. HCTA administrators, FI administrators, Foreign Filer administrators, and end users can login after they have created an IDES account.
End User: A registered user who has access to IDES under an FI (Foreign Financial Institution) or HCTA (Host Country Tax Authority), or Foreign Filer administrator account. End Users can login, manage files, and receive notifications, but their access is controlled by an administrator.
Figure 9 – IDES enrollment user login 29 30

# 5 HCTA Administrators

# 5.1 Overview

HCTA administrators have the following roles under the IGAs:

Model 1 IGA HCTA: The partner jurisdiction agrees to report to the IRS specified information about the U.S. accounts maintained by all relevant FIs located in the jurisdiction.
Model 2 IGA HCTA: The partner jurisdiction agrees to direct and enable all relevant FIs located in the jurisdiction to report specified information about their U.S. accounts directly to the IRS.

HCTAs will need their IRS assigned username to create an IDES account. The first user that registers for an IDES account, on behalf of their HCTA, is considered the administrator. HCTA administrators can add end users, disable and enable end users, update the certificate, update alert notifications, create a metadata file, reset passwords, and download the IRS Public Key. When an administrator makes changes to an End User, the End User receives an email about the changes.
Authorized end users (users under the HCTA administrator) have limited capabilities and can update their alert notifications, create a metadata file, and reset their password.
To create an account, the HCTA administrator will create challenge questions and a password. The HCTA administrator will then upload their digital certificate received from an IRS approved certificate authority (CA). Note: You can have more than one IDES administrator on your account. To replace an existing administrator, please contact the IDES Help Desk.
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# 5.2 Begin Enrollment

The IDES Enrollment site can be accessed at https://www.ides-support.com.
Figure 10 – Access IDES enrollment

Click Learn More under IDES Enrollment or select the Enrollment tab.

Figure 11 – Begin the enrollment process
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Click on Begin Enrollment to start the enrollment process as an HCTA administrator.

Figure 12 – Login as an HCTA administrator

Select HCTA.
In HCTA Username, enter your username assigned by the IRS. If you have not received an HCTA username, contact your local Competent Authority or the IDES Help Desk.
Click Next to continue.

Figure 13 – IDES GIIN found page

Confirm information and verify GIIN, Financial Institution/HCTA and Country are correct. Note that the Financial Institution name and GIIN must exactly match the name and GIIN as shown on the IRS FFI List.
Click Next to continue and set up Challenge Questions.

# 5.3 Create Challenge Questions

Figure 14 – Create IDES challenge questions

Challenge Question #1 a. Question: Select the drop-down arrow to view a list of questions. Select a challenge question. b. Answer: Type a response to the challenge question.
Challenge Question #2 a. Question: Select the drop-down arrow to view a list of questions. Select a challenge question. b. Answer: Type a response to the challenge question.
Click Next to continue and set up a Username 33 34

# 5.4 Create User Profile

Figure 15 – Submit user profile information

Username – Enter your new username. We recommend first initial and last name. If the username is already taken, you will receive an error message. a. The username should contain letters and numbers only. Special characters and non-English letters will not be accepted. There is no maximum character length. b. The username cannot be in use by anyone else or previously used.
First Name – Enter your first name.
Last Name – Enter your last name.
Email – Enter your email address. The email address can be a personal email address or a shared mailbox address.
Verify Email – Enter your email address again (must match the previous entry). If it does not match, you will receive an error message.
Password – Create a valid password. a. The password must be 8-20 characters and include at least one uppercase and lowercase letter, one number, and one of the designated special characters (~ ! @# % ^ * () ? , .). b. If you enter a password that does not meet the guidelines, you will receive an error message.
Verify Password – Re-type your password (must match the previous entry). If it does not match, you will receive an error message.

# 5.5 Select Alert Preferences

All IDES system alerts and notifications can be viewed using IDES Reports. This feature allows you to receive emails regarding the status of your transmission.
Figure 16 – Select IDES alert preferences

Select Alert Preferences – Click on the box next to the alerts you wish to receive by email.

You can click the Check All/None box to choose all alerts or to remove all alerts. You must select user preferences to receive alerts. There are eight Alert Preferences.
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36
Alert Preference Description a. System Availability Alert IDES Enrollment and/or IDES Gateway are unavailable. b. Transmission Failed Alert Transmission uploaded via the IDES Gateway failed for one of several reasons (e.g., virus, encryption validation, naming convention, package content). The email will have an alert code that you will need to look up on the IDES Gateway to determine the reason the transmission failed. c. File Available for Download Alert The user has a file to download on the IDES Gateway. d. File Rejected Alert (Model 1 Option 2) Transmission upload was rejected by the HCTA.
The email will have an alert code that you will need to look up on the IDES Gateway to determine the reason the transmission was rejected. e. Transmission Alert Receive all IDES Alerts (See Alerts b,c,d,f,g,h). f. File Uploaded Alert Received transmission is uploaded to the IRS for review. g. File Posted for Review Alert (Model 1 Option 2) Sent to the HCTA when an FI uploads a report. h. File Approved Alert (Model 1 Option 2) Sent after HCTA has approved the FI file.
Table 6 – HCTA IDES Alert Preferences
Note that Alert Preferences can be modified at a later date.

Click Next to continue to upload digital certificate.

# 5.6 Upload Digital Certificate

Each entity should obtain a digital certificate issued by an approved CA. The digital certificates should be in a DER or PEM format. It is the responsibility of IDES users to verify that the certificate is valid. For more information, refer to Section 3 Obtain a Digital Certificate.
Figure 17 – Upload a digital certificate

Click Browse to search for the certificate located on your computer.

Figure 18 – Select a digital certificate

Select the Active/Valid certificate file from your computer.
Click Open. Click Validate.
If you receive an error message, refer to Appendix C: Certificate Upload Error Messages or contact the IDES Help Desk for assistance.

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38
Figure 19 – Enrollment confirmed

After you have validated your certificate, the enrollment process is complete. You will receive an email from the IDES help support desk that verifies your access to the IDES Gateway.
Click IDES Enrollment User LogIn to login as the HCTA administrator.

For further details on verifying your certificate as well as accessing the list of trusted Certificate Authorities and associated intermediate certificates, please reference: Appendix I: Validate Digital Certificate Chain.

# 6. FI Administrators

# 6.1 Overview

Only registered FIs and third parties that have a valid GIIN or FIN can create an IDES account. The first user that registers for an IDES account, on behalf of their FI, is considered the administrator. The FI administrator can add, disable and enable end users, update the certificate, update alert preferences, create a metadata file, reset passwords, and download the IRS Public Key. When an administrator makes changes to an End User, the End User receives an email about the changes.
Financial Institutions include, but are not limited to:

Depository institutions (for example, banks).
Custodial institutions (for example, mutual funds).
Investment entities (for example, hedge funds or private equity funds).
Certain types of insurance companies that have cash value products or annuities.
USWA, TFI, third party preparers, and independent software vendors.

End users (users under the FI administrator) will be able to update their alert preferences, create a metadata file, and reset their password. To create an account, the FI administrator will create challenge questions and a password. The FI administrator will also upload the digital certificate received from an IRS approved certificate authority (CA). Note: You can have more than one IDES administrator on your account. To replace an existing administrator, please contact the IDES Help Desk.
IDES Users can change their contact information and GIIN composition through the Registration Portal. The Registration Portal is found at https://www.irs.gov/businesses/corporations/fatca-foreign-financial-institutionregistration-system.
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# 6.2 Begin Enrollment

The IDES enrollment site can be accessed at https://www.ides-support.com.

Click Learn More under IDES Enrollment or select Enrollment tab.

Figure 20 – Access IDES enrollment

Click Begin Enrollment to start the enrollment process as an FI administrator.

40
Figure 21 – Begin the enrollment process

Select Institution Type, click FI.

Figure 22 – Login as an FI administrator 41

GIIN – Enter the FI’s GIIN in the 19-character format XXXXXX.XXXXX.XX.XXX.

Figure 23 – IDES GIIN verification page

Click Next.
Confirm information and verify the GIIN, Financial Institution and Country are correct.
Click Next to continue and set up Challenge Questions.

# 6.3 Create Challenge Questions

Figure 24 – Create IDES challenge questions

Challenge Question #1 a. Question: Select the drop-down arrow to view a list of questions. Select a challenge question. b. Answer: Type a response to the challenge question.
Challenge Question #2 a. Question: Select the drop-down arrow to view a list of questions. Select a challenge question. b. Answer: Type a response to the challenge question.
Click Next to continue and set up a Username.

42
43

# 6.4 Create User Profile

Figure 25 – Submit user profile information

Username – Enter your new username. We recommend first initial and last name. If the username is already taken you will receive an error message.
First Name – Enter your first name.
Last Name – Enter your last name.
Email – Enter your email address. The email address can be a personal email address or a shared mailbox address.
Verify Email – Enter your email address again (must match the previous entry). If it does not match, you will receive an error message.
Password – Create a valid password. a. The password must be 8-20 characters and include at least one uppercase and lowercase letter, one number, and one of the designated special characters (~ ! @# % ^ * () ? , .). b. If you enter a password that does not meet the guidelines, you will receive an error message.
Verify Password – Re-type your password (must match the previous entry). If it does not match, you will receive an error message.

# 6.5 Select Alert Preferences

All IDES system alerts and notifications can be viewed using IDES Reports. This feature allows you to receive emails regarding the status of your transmission.
Figure 26 – Select IDES alert preferences

Select Alert Preferences – Click on the box next to the alerts you wish to receive by email. You can click the Check All/None box to choose all alerts or to remove all alerts. There are eight Alert Preferences Alert Preference a. System Availability Alert b. Transmission Failed Alert c. File Available for Download Alert d. File Rejected Alert (for Model 1 Option 2 countries) e. Transmission Alert f. File Uploaded Alert g. File Posted for Review Alert (for Model 1 Option 2 countries) h. File Approved Alert (for Model 1 Option 2 countries)

Table 7 – FI IDES Alert Preferences
Description
IDES Enrollment and/or IDES Gateway are unavailable.
Transmission uploaded via the IDES Gateway failed for several reasons (e.g., virus, encryption validation, naming convention, package content). The email will have an alert code that you will need to look up on the IDES Gateway to determine the reason the transmission failed.
The user has a file to download on the IDES Gateway.
Transmission upload was rejected by the
HCTA. The email will have an alert code that you will need to look up on the IDES Gateway to determine the reason the transmission was rejected.
Receive all IDES Alerts (See Alerts b,c,d,f,g,h).
Received transmission is uploaded to the IRS for review.
Sent to the HCTA when an FI uploads a report.
Sent after HCTA has approved the FI file.

Click Next to continue to upload digital certificate.

# 6.6 Upload Digital Certificate

Figure 27 – Upload a digital certificate

Click Browse to search for the security certificate located on computer.

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46
Figure 28 – Select a digital certificate

Select the Active/Valid certificate file from your computer.
Click Open. Click Validate.
It is the responsibility of IDES users to verify that the certificate is valid. If you receive an error message, refer to Appendix C: Certificate Upload Error Messages or contact the IDES Help Desk for assistance.

Important: Each entity should obtain a digital certificate issued by an approved CA. The digital certificates should be in a DER or PEM format.
Figure 29 – Enrollment confirmed

After you have validated your certificate, the enrollment process is complete. You will receive an email from the IDES Help Desk that verifies your authorization to access IDES Gateway.
Click IDES Enrollment User LogIn to login as the FI administrator.

# 7 Foreign Filer Administrators

# 7.1 Overview

Foreign Filer(s) that have an approved Foreign Filer TCC GIIN and a TCC, through the Foreign Filer TCC Registration system, can enroll with the International Data Exchange System (IDES) for purposes of transmitting Forms 1042-S, applicable Forms 1099, and other information returns electronically.
The Responsible Officer (RO) who first registers for an IDES account for the Foreign Filer is considered and must be the IDES administrator to enroll in IDES. The Foreign Filer administrator can add, disable and enable end users, update the certificate, update alert preferences, create a metadata file, reset passwords, and download the
IRS Public Key. When an administrator makes changes to an End User, the End User receives an email about the changes.
End users (users under the Foreign Filer administrator) will be able to update their alert preferences, create a metadata file, and reset their password. To create an account, the Foreign Filer administrator will create challenge questions and a password. The Foreign Filer administrator will also upload the digital certificate received from an IRS approved certificate authority (CA). Note: You can have more than one Foreign Filer administrator on your account in IDES. To replace an existing administrator, please contact the IDES Help Desk.
Foreign Filers can change their contact information through the Foreign Filer Transmitter Controller Code Registration System.

# 7.2 Begin Enrollment

The IDES enrollment site can be accessed at https://www.ides-support.com.

Click Learn More under IDES Enrollment or select the Enrollment tab

Figure 30 – Access IDES enrollment
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Click Begin Enrollment to start the enrollment process as a Foreign Filer administrator. This initial process must be completed by the Responsible Officer (RO) of the Foreign Filer to ensure (s)he is designated as the IDES Foreign Filer administrator.

Figure 31 – Begin the enrollment process

Select Institution Type, click Foreign Filer TCC.

Figure 32 – Login as the Foreign Filer administrator

TCC GIIN – Enter the TCC’s GIIN in the 19-character format (XXXXXX.XXXXX.SL.998).

Figure 33 – IDES GIIN verification page

Click Next.
Confirm information and verify the GIIN, Foreign Filer TCC and Country are correct.
Click Next to continue and set up Challenge Questions.

# 7.3 Create Challenge Questions

Figure 34 – Create IDES challenge questions

Challenge Question #1 a. Question: Select the drop-down arrow to view a list of questions. Select a challenge question. b. Answer: Type a response to the challenge question.
Challenge Question #2 a. Question: Select the drop-down arrow to view a list of questions. Select a challenge question. b. Answer: Type a response to the challenge question.
Click Next to continue and set up a Username.

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# 7.4 Create User Profile

Figure 35 – Submit user profile information

Username – Enter your new username. We recommend first initial and last name. If the username is already taken you will receive an error message.
First Name – Enter your first name.
Last Name – Enter your last name.
Email – Enter your email address. The email address can be a personal email address or a shared mailbox address.
Verify Email – Enter your email address again (must match the previous entry). If it does not match, you will receive an error message.
Password – Create a valid password. a. The password must be 8-20 characters and include at least one uppercase and lowercase letter, one number, and one of the designated special characters (~ ! @# % ^ * () ? , .). b. If you enter a password that does not meet the guidelines, you will receive an error message.
Verify Password – Re-type your password (must match the previous entry). If it does not match, you will receive an error message.

# 7.5 Select Alert Preferences

All IDES system alerts and notifications can be viewed using IDES Reports. This feature allows you to receive emails regarding the status of your transmission.
Figure 36 – Select IDES alert preferences
Select Alert Preferences – Click on the box next to the alerts you wish to receive by email. You can click the Check All/None box to choose all alerts or to remove all alerts. There are eight Alert Preferences.
Click Next to continue to upload digital certificate.
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Alert Preference a. System Availability Alert b. Transmission Failed Alert c. File Available for Download Alert d. Transmission Alert e. File Uploaded Alert
Description
IDES Enrollment and/or IDES Gateway are unavailable.
Transmission uploaded via the IDES Gateway failed for one of several reasons (e.g., virus, encryption validation, naming convention, package content). The email will have an alert code that you will need to look up on the IDES Gateway to determine the reason the transmission failed.
The user has a file to download on the IDES Gateway.
Receive all IDES Alerts (See Alerts b,c,d,e,f,g).
Received transmission is uploaded to the IRS for review.
Table 8 – Foreign Filer TCC Account Alert Preferences
Upload Digital Certificate
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Figure 37 - Upload a digital certificate
Click Browse to search for the security certificate located on computer.
1.
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Figure 38 – Select a digital certificate

Select the Active/Valid certificate file from your computer.
Click Open. Click Validate.
It is the responsibility of IDES users to verify that the certificate is valid. If you receive an error message, refer to Appendix C: Certificate Upload Error Messages or contact the IDES Help Desk for assistance.

Important: Each entity should obtain a digital certificate issued by an approved Certificate Authority (CA). The digital certificates should be in a DER or PEM format.
Figure 39 – Enrollment confirmed

After you have validated your certificate, the enrollment process is complete. You will receive an email from the IDES Help Desk that verifies your authorization to access IDES Gateway.
The Responsible Officer of the Foreign Filer should select the IDES Enrollment User LogIn to login as the IDES account administrator.

For further details on verifying your certificate as well as accessing the list of trusted Certificate Authorities (CAs) and associated intermediate certificates, please reference: Appendix I: Validate Digital Certificate Chain.
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# 8 Existing Administrators (HCTA and FI)

# 8.1 Overview

HCTA and FI administrators can add end users, disable and enable end users, update the certificate, update alert preferences, create a metadata file, reset passwords, and download the IRS Public Key. Foreign Filer(s) should see Section 9, for more information on Existing Administrators (Foreign Filers) account options.
Note: You can have more than one IDES administrator on your account. To replace an existing administrator, either the FATCA Registered Responsible Officer (RO) or Point of Contact (POC) must request the change by emailing the IDES help desk support. The requestor must be the same person that is listed in the registration "RO or POC Name", otherwise the request will be rejected.
Note: Your entity's RO and POC was set-up during the registration of your entity on the IRS website. You can determine who your entity's RO / POC is by logging into the FATCA Registration system on the IRS website.
In the email from your RO/POC we will need the following information:
RO or POC Name:
FI Name:
GIIN:
RO or POC Email:
We will also need the following:
Name of the New Admin:
Email of the New Admin:
Once we receive this information, an invitation to enroll in IDES will be sent to the email address provided to begin the process (the emailed invitation does expire after 48 hours). After the end-user completes the enrollment process, the account will be elevated to the role of IDES administrator for the organization.
The change request email should be sent to the Help Desk at questions@ides-support.com.

# 8.2 Add a User

End users added under FI and HCTA administrator accounts are able to perform the following functions:

Create a Metadata File.
Update Alert Notifications.
Reset Password.
Download the IRS Public Key. Before performing the steps below, ensure that you are logged in to the IDES Enrollment system as an FI administrator or HCTA administrator.

All screen captures in this section assume the administrator has already logged in.
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Figure 40 – Add an end user

Click Add User.

2. Email - Type in email address of new end user
3. Click Send Enrollment Invitation
Figure 41 – Send an enrollment invitation
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Figure 42 – New user added

The new end user will receive an email to register. The link in the email is valid for 48 hours.
Confirmation of End User Enrollment Invitation email has been sent.

Figure 43 – IDES welcome email

The new end user will receive a copy of the above email. If the end user does not receive this email, contact the IDES Help Desk for assistance.

# 8.3 Disable a User

Administrators can disable an end user at any time. Administrators are not authorized to delete accounts, but disabling an end user account will prevent the end user from accessing their IDES account. Administrators can enable this end user later.
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Figure 44 – Disable a user

Click Disable User.

Figure 45 – Select a user to disable

Selected User – Select the end user that you want to disable from the drop-down box by clicking the arrow.
Click Next.
Receive confirmation that the end user has been disabled Figure 46 – User disabled confirmation .

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# 8.4 Enable a User

Administrators can only use the Enable User option to enable end users that were previously disabled. To add a new end user, administrators must follow the process for Add a User.
After the administrator has enabled the end user, the account and previous password will be active again. If the end user does not remember his or her password, the administrator can reset the password. A temporary password will be emailed to the email address we have on file or the end user can follow the Forgot Password process at the IDES Gateway webpage https://www.idesgateway.com/ to regain access. User should input the User ID and select the Forgot Your Password link.
The Responsible Officer or a Point of Contact must contact the IDES Help Desk and speak with a representative to regain access to accounts where the password cannot be reset.
If you selected the Forgot Password and are still unable to login, the password reset process may have been successful, but the old, failed login webpage is being displayed. We advise users to clear their internet browsing application’s cache before selecting the Forgot Password link on the IDES login webpage. The “cache” is a tool used by your internet browser to speed up the webpage loading process. However, sometimes the cache can cause a problem when websites are updated, completing forms, logging into an account, etc.
Figure 47 – Enable a user

Click Enable User.

Figure 48 – Select a user to enable
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Selected User – Select the end user that you want to enable from the drop-down box by clicking the arrow.
Click Next to confirm.
Receive confirmation that the end user has been enabled.

Figure 49 – User enabled confirmation

# 8.5 Update the Certificate

It is the responsibility of IDES users to verify that the certificate is valid. Administrators will need to update invalid or expired certificates.
Figure 50 – Update a user certificate

Click Update Certificate.

Figure 51 – Upload a digital certificate

Click Browse to upload the new certificate from your computer.

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Figure 52 – Select a digital certificate

Click on the certificate file then click Open to load the file.

Figure 53 – Updated digital certificate confirmation

Click Validate to complete the upload of the new certificate. If you receive a certificate error message, refer to Appendix C: Certificate Upload Error Messages for a complete list or contact IDES Help Desk.
Review confirmation screen of successful certificate update.

# 8.6 Update Alert Preferences

Figure 54 – Update alert preferences

Click Update Alert Preferences.

Figure 55 – Select the user profile to update

Select User – Select the User to update their email alert preferences.
Click Next.

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Figure 56 – Select new alert preferences

User – Verify the username to update the alert preferences.
Select the Select All checkbox to choose all alerts or to remove all alerts. Click the checkbox next to the Alert(s) to receive via email.
Select the checkbox next to the item description to lock the setting for each alert. The user cannot make changes to their alert preferences. The administrator will need to make any future changes to the alert preferences and or unlock user alert preferences. There are eight Alert Preferences. Refer to 10.4 Select Alert Preferences for full instructions.

Figure 57 – User alert preferences updated

Click Next. Alert preferences have been saved.

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Figure 58 – Email confirmation for updated user alert preference

The User will receive an email stating that their preferences have been updated.

# 8.7 Create a Metadata File

Click Create Metadata File

Figure 60 – Enter metadata file information
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FI/HCTA Sender GIIN – Enter the FATCAEntitySenderId, such as a GIIN, FIN or HCTA FATCA Entity ID.
Receiver (IRS) GIIN – Enter the FATCAEntityReceiverId or recipient receiving the data. a. For example, the U.S. HCTA FATCA Entity ID: 000000.00000.TA.840
Transmission Type – Select the transmission type: b. RPT = FATCA Report (Default) c. NTF = FATCA Notification d. CAR = Competent Authority Request (Reserved. Do not use) e. REG = FATCA Registration Data (Reserved. Do not use) f. TEI = Traditional Exchange of Information
File Format (Optional) – Select the file format of the message transmitted: g. XML – Extensible markup language (Default) h. PDF – Portable document format (IRS use only) i. TXT – Plain text (Reserved. Do not use) j. RTF– Rich text format (Reserved. Do not use) k. JPG – Joint photographic group format (Reserved. Do not use) 69
Binary Encoding (Optional) – Enter the binary encoding scheme code type: l. NONE – No special encoding (Default) m. BASE64 – Base64 encoding (IRS use only) Note: User must comply with the file format types below and binary encoding pairing types:

File Type Binary Encoding Type XML NONE PDF Base64 TXT NONE or Base64 RTF Base64 JPG Base64
Table 9 – Metadata File Type and Binary Encoding Type Pairing

Transmission Filename – Enter the transmission file name of the file being uploaded.
Transmission Timestamp – Reference the timestamp created by the sender transmission.
Tax Year – Enter the FATCA reporting data tax year.
Is This a Revised – Select checkbox if the report is a revision to a previously uploaded file.
Original File Transmission ID (Optional) – Enter the file name of the original file.
Sender Email (Optional) – Enter your email address.
Download File As: The default is to download as XML; you can also choose to download as TXT format.
Click Download.

Figure 61 – Metadata sample image

Save the Metadata File. The file name for the FATCA XML metadata file is

FATCAEntitySenderId_Metadata.xml.

# 8.8 Reset Password

FI and HCTA administrators can reset the passwords of all end users under the administrator account.
Figure 62 – Reset a password

Click Change Password.

Figure 63 – Select the user to update

Select User – Click on the drop-down box to select the end user.
Click Next.

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Figure 64 – Create a new password for the selected user

User – Verify the correct user.
Password – Enter the new password. a. Password Guidelines: The password must be a minimum of 14 characters and include at least one uppercase and lowercase letter, one number, and one of the designated special characters (~! @# % ^ * () ? , .). If you enter a password that does not meet the guidelines, you will receive an error message. b. Once a password has been reset, it cannot be reset again for 24 hours. c. You cannot reuse any of your last 24 passwords
Verify Password – Re-type your password (must match previous entry). If it does not match, you will receive an error message.
Click Next to complete password update.

# 8.9 Edit User Role

Figure 65 – Edit user role

Click Edit User Role.

Figure 66 – Select user to update

Select the User to be updated from the drop-down box.
Click Next.

Figure 67 – Select new role for user

Select the applicable User role from the drop-down box.
Admin: User: Allows user changes to the account with no restrictions.
End User: Allows user to reset password, update Alert Preferences (if not locked by the administrator), download the metadata file and download the IRS public key.
Click Save.

# 8.10 Download the IRS Public Key

The IRS Public Key should be included in the transmission archive .zip file that is uploaded through the IDES Gateway.
Figure 68 – Download the IRS public key

From the IDES Enrollment home page, click the IRS Public Key tab to download the IRS Public Key certificate to your computer.

Figure 69 – General certificate information

This certificate should be included in the FATCA reporting transmission archive you upload and transmit to the IRS via the IDES Gateway.

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# 9 Existing Administrators (Foreign Filers)

# 9.1 Overview

Only Foreign Filer administrators can add end users, disable and enable end users, update the certificate, update alert preferences, create a metadata file, reset passwords, and download the IRS Public Key. Note: You can have more than one Foreign Filer administrator on your IDES account. To replace an existing administrator, the Foreign Filer Registered Responsible Officer (RO) must request the change by emailing the IDES help desk support. The requestor must be the same person that is listed in the Foreign Filer TCC Registration System as the RO, otherwise the request will be rejected.
Note: Your entity's RO was set-up during the registration of your entity on the Foreign Filer Transmitter Control Code Registration System. You can determine who your entity's RO is by logging into the Foreign Filer Transmitter Control Code Registration System on the IRS website.
In the email from your RO, we will need the following information:
RO Name:
Foreign Filer Name:
TCC GIIN:
RO Email:
We will also need the following:
Name of the New Admin:
Email of the New Admin:
Once we receive this information, an invitation to enroll in IDES will be sent to the email address provided to begin the process (the emailed invitation does expire after 48 hours). After the end-user completes the enrollment process, the account will be elevated to the role of IDES administrator for the organization.
The change request email should be sent to the Help Desk at questions@ides-support.com.

# 9.2 Add a User

End users added under Foreign Filer administrator accounts are able to perform the following functions:

Create a Metadata File.
Update Alert Notifications.
Reset Password.
Download the IRS Public Key.

Before performing the steps below, ensure that you are logged in to the IDES Enrollment system as a Foreign
Filer administrator.
All screen captures in this section assume the administrator has already logged in.
Figure 70 – Add an end user

Click Add User.

2. Email - Type in email address of new end user
3. Click Send Enrollment Invitation
Figure 71 – Send an enrollment invitation
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Figure 72 – New user added

The new end user will receive an email to register. The link in the email is valid for 48 hours.
Confirmation of End User Enrollment Invitation email has been sent.

Figure 73 – IDES welcome email

The new end user will receive a copy of the above email. If the end user does not receive this email, contact the IDES Help Desk for assistance.

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# 9.3 Disable a User

Click Disable User

Figure 74 – Disable a user

Selected User – Select the end user that you want to disable from the drop-down box by clicking the arrow

Figure 75 – Select a user to disable

Click Next.
Receive confirmation that the end user has been disabled 78

Figure 76 – User disabled confirmation
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# 9.4 Enable a User

Administrators can only use the Enable User option to enable end users that were previously disabled. To add a new end user, administrators must follow the process for Add a User.
After the administrator has enabled the end user, the account and previous password will be active again. If the end user does not remember his or her password, the administrator can reset the password, or the end user can follow the Forgot Password process.
The Responsible Officer must contact the IDES Help Desk and speak with a representative to have the reset code reset if you are unable to utilize Reset code link on the IDES Login webpage at https://www.idesgateway.com to regain access. Input the User ID and select the Forgot Your Password link. A temporary password will be emailed to the email address we have on file.
If you selected the Forgot Password and are still unable to login, the password reset process may have been successful, but the previous, failed login webpage is being displayed. We advise users to please clear their internet browsing application’s cache before selecting the Forgot Password link on the IDES login webpage. The “cache” is a tool used by your internet browser to speed up the webpage loading process. However, sometimes the cache can cause a problem when websites are updated, completing forms, logging into an account, etc.

Click Enable User

Figure 77 – Enable a user

Select User – Select the end user that you want to enable from the drop-down box by clicking the arrow 80

Figure 78 – Select a user to enable

Click Next to confirm.
Receive confirmation that the end user has been enabled.

Figure 79 – User enabled confirmation

# 9.5 Update the Certificate

It is the responsibility of IDES users to verify that the certificate is valid. Administrators will need to update invalid or expired certificates.

Click Update Certificate

Figure 80 – Update a user certificate

Click Browse to upload the new certificate from your computer.

Figure 81 – Upload a digital certificate
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Click on the certificate file then click Open to load the file.

Figure 82 – Select a digital certificate

Click Validate to complete the upload of the new certificate. If you receive a certificate error message, refer to Appendix C: Certificate Upload Error Messages for a complete list or contact IDES Help Desk.
Review confirmation screen of successful certificate update

Figure 83 – Updated digital certificate confirmation
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# 9.6 Update Alert Preferences

Click Update Alert Preferences.

Figure 84 – Update alert preferences

Selected User – Select the User to update their email alert preferences.
Click Next.

Figure 85 – Select the user profile to update
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Figure 86 – Select new alert preferences

User – Verify the username to update the alert preferences.
Select the Select All checkbox to choose all alerts or to remove all alerts. Click the checkbox next to the Alert(s) to receive via email.
Select the checkbox next to the item description to lock the setting for each alert. The user cannot make changes to their alert preferences. The administrator will need to make any future changes to the alert preferences and or unlock user alert preferences. There are eight Alert Preferences. Refer to 10.4 Select Alert Preferences for full instructions.

Figure 87 – User alert preferences updated

Click Next. Alert preferences have been saved.

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Figure 88 – Email confirmation for updated user alert preference

The User will receive an email stating that their preferences have been updated.

# 9.7 Create a Metadata File

Metadata is a collection of data about the content and characteristics of the Foreign Filer transmission files. It is used to ensure the transmission archives are correctly processed. The metadata file will be included in the transmission archive and can also be created during the data preparation phase. Foreign Filer TCC account users should create and validate metadata files using the IRIS Foreign Filer Schema available for download under the Foreign Filer Resources once logged in and enrolled in IDES (see Section 7 Foreign Filer Administrators).

Click Create Metadata File

Figure 89 – Create a metadata file
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Figure 90 – Enter metadata file information

Sender (Foreign Filer TCC) – Enter the TCC GIIN of Sender Submitting Report.
Receiver (IRS) GIIN – Enter the GIIN of Recipient receiving Report.
Transmission Type – Select the transmission type (for Foreign Filer(s), the transaction type(s) are still applicable): a. RPT = FATCA Report (Default)(also applicable for Foreign Filer(s)) b. NTF = FATCA Notification
Notification File Format – Select the file format of the message transmitted: a. XML – Extensible markup language (Default) b. PDF – Portable document format (IRS use only) c. TXT – Plain text (Reserved. Do not use) d. RTF– Rich text format (Reserved. Do not use) e. JPG – Joint photographic group format (Reserved. Do not use) 88
Notification Binary Encoding (Optional) – Enter the binary encoding scheme code type: a. NONE – No special encoding (Default) b. BASE64 – Base64 encoding (IRS use only) Note: User must comply with the file format types below and binary encoding pairing types:

File Type Binary Encoding Type XML NONE PDF Base64 TXT NONE or Base64 RTF Base64 JPG Base64
Table 10 – Metadata File Type and Binary Encoding Type Pairing

Transmission Filename – Enter the transmission file name of the file being uploaded.
Transmission Timestamp – Reference the timestamp created by the sender transmission.
Tax Year – Enter the reporting data tax year.
Is This a Revised – Select checkbox if the report is a revision to a previously uploaded file.
Original File Transmission ID (Optional) – Enter the file name of the original file.
Sender Email (Optional) – Enter your email address.
Download File As: The default is to download as XML; you can also choose to download as TXT format.
Click Download.

Figure 91 – Metadata sample image

Save the Metadata File. The file name for the FATCA XML metadata file is

FATCAEntitySenderId_Metadata.xml. Note: Foreign Filers should use their Foreign Filer TCC GIIN as the “FATCAEntitySenderId”.

# 9.8 Reset Password

Foreign Filer administrators can reset the passwords of all end users under the administrator account.
Figure 92 – Reset a password

Click Change Password. .

Figure 93 – Select the user to update

Select User – Click on the drop-down box to select the end user.
Click Next.

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Figure 94 – Create a new password for the selected user

User – Verify the correct user.
Password – Enter the new password. a. Password Guidelines: The password must be a minimum of 14 characters and include at least one uppercase and lowercase letter, one number, and one of the designated special characters (~! @# % ^ * () ? , .). If you enter a password that does not meet the guidelines, you will receive an error message. b. Once a password has been reset, it cannot be reset again for 24 hours. c. You cannot reuse any of your last 24 passwords
Verify Password – Re-type your password (must match previous entry). If it does not match, you will receive an error message.
Click Next to complete password update.

# 9.9 Edit User Role

Figure 95 – Edit user role

Click Edit User Role.

Figure 96 – Select user to update

Select the User to be updated from the drop-down box.
Click Next.

Figure 97 – Select new role for user

Select the applicable User role from the drop-down box.
Admin: User: Allows user changes to the account with no restrictions.
End User: Allows user to reset password, update Alert Preferences (if not locked by the administrator), download the metadata file and download the IRS public key.
Click Save.

Figure 98 – Completed add user – return to user dashboard
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# 9.10 Download the IRS Public Key

The IRS Public Key should be included in the transmission archive .zip file that is uploaded through the IDES Gateway.
Figure 99 – Download the IRS public key

From the IDES Enrollment home page, click the IRS Public Key tab to download the IRS Public Key certificate to your computer.

Figure 100 – General certificate information

This certificate should be included in the reporting transmission archive you upload and transmit to the IRS via the IDES Gateway.

# 10 End Users

End users are added by the HCTA, FI or Foreign Filer administrator. End users will receive an Email Registration Invitation from the IDES Help Desk to complete the IDES enrollment process. The link within the email is valid for 48 hours.

# 10.1 Create an Account

Figure 101 – IDES new end user welcome email

The new end user will receive a copy of the above email.
Users will click on this link within the email to complete the IDES enrollment process.

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# 10.2 Create Challenge Questions

Figure 102 – Create IDES challenge questions

Challenge Question #1 c. Question: Select the drop-down arrow to view a list of questions. Select a challenge question. d. Answer: Type a response to the challenge question.
Challenge Question #2 c. Question: Select the drop-down arrow to view a list of questions. Select a challenge question. d. Answer: Type a response to the challenge question.
Click Next to continue and set up a Username.

IMPORTANT: Remember to document your answers to your challenge questions. Users will need these to reset password or to contact the IDES Help Desk. Note that challenge question responses must exactly match the responses as originally submitted.
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# 10.3 Create User Profile

Figure 103 – Submit user profile information

Username – Enter your new username. We recommend first initial and last name. If the username is already taken you will receive an error message.
First Name – Enter your first name.
Last Name – Enter your last name.
Email – Enter your email address. The email address can be a personal email address or a shared mailbox address.
Verify Email – Enter your email address again (must match the previous entry). If it does not match, you will receive an error message. a. Password – Create a valid password. The password must be 8-20 characters and include at least one uppercase and lowercase letter, one number, and one of the designated special characters (~ ! @ # %^* () ? , .). b. If you enter a password that does not meet the guidelines, you will receive an error message.
Verify Password – Re-type your password (must match the previous entry). If it does not match, you will receive an error message.

# 10.4 Select Alert Preferences

Figure 104 – Select IDES alert preferences

Select Alert Preferences – Click on the box next to the alerts you wish to receive by email. You can click the Check All/None box to choose all alerts or to remove all alerts. You must select user preferences to receive alerts. There are eight Alert Preferences.

Alert Preference a. System Availability Alert b. Transmission Failed Alert c. File Available for Download Alert
Description
IDES Enrollment and/or IDES Gateway are unavailable.
Transmission uploaded via the IDES Gateway failed for one of several reasons (e.g., virus, encryption validation, naming convention, package content). The email will have an alert code that you will need to look up on the IDES Gateway to determine the reason the transmission failed.
The user has a file to download on the IDES Gateway. d. File Rejected Alert (Model 1 Option 2 only) e. Transmission Alert f. File Uploaded Alert g. File Posted for Review Alert (Model 1 Option 2 only) h. File Approved Alert (Model 1 Option 2 only)
Table 11 – IDES Alert Preferences
Transmission upload was rejected by the
HCTA. The email will have an alert code that you will need to look up on the IDES Gateway to determine the reason the transmission was rejected.
Receive all IDES Alerts (See Alerts b,c,d,f,g,h).
Received transmission is uploaded to the IRS for review.
Sent to the HCTA when an FI uploads a report.
Sent after the HCTA has approved the FI file.
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Click Next to continue to complete enrollment process.

Figure 105 – Enrollment confirmation

You have completed the enrollment process as an end user. You will also receive an email from the IDES Help Desk that verifies your authorization to access the IDES Gateway.
Click IDES Enrollment User LogIn to login as an end user.

# 10.5 IDES Enrollment User Log In

Access the IDES Enrollment site at www.ides-support.com Figure 106 – IDES enrollment user login page
Click on the IDES Enrollment User LogIn tab.

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Figure 107 – Login to the IDES enrollment site

Username – Enter Username
Password – Enter Password
Click Login

Figure 108 – MFA Code Verification Screen

After a successful login with a valid User ID and Password, the web page will request your Multi-Factor

Authentication (MFA) Code. This code will be emailed to the email address associated with the User ID.

Type in your MFA Code and click Verify.

Note: Remaining screen captures, where applicable, in this section will provide screen captures for FATCA Report end users and Foreign Filer(s) end users, respectively for illustration purposes.
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Figure 109 - Manage an IDES user account
Figure 110 - Manage a Foreign Filer user account

You are now signed in (where applicable, screen captures will provide user login screens for FATCA end users and Foreign Filer end users, respectively.

You can perform three functions from this screen: a. Create a Metadata File. b. Update Alert Preferences. c. Change Password. d. Register for MFA.
IMPORTANT: Only an IDES administrator can upload a digital certificate.

# 10.6 Create a Metadata File

Metadata is a collection of data about the content and characteristics of the FATCA reporting files. It is used to ensure the transmission archives are correctly processed. The metadata file will be included in the transmission archive and can also be created during the data preparation phase. HCTAs and FIs should create and validate metadata files using the FATCA IDES Metadata XML Schema v2.0. Foreign Filer TCC account users should create and validate metadata files using the IRIS Foreign Filer Schema available for download under the Foreign Filer Resources IDES dashboard action once logged in and enrolled in IDES (see Section 7 Foreign Filer Administrators).
Figure 111 – Create a metadata file – FATCA Report end users
Figure 112 – Create a metadata file – Foreign Filer(s) end users
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From the Manage FI tab, click Create Metadata File.
Refer to Sections 8.7 and 9.7 Create a Metadata File for full instructions for HCTAs/FIs and Foreign Filers, respectively.

# 10.7 Update Alert Preferences

Figure 113 – Update IDES alert preferences – FATCA Report end users
Figure 114 – Update IDES alert preferences – Foreign Filer(s) end users
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From the Manage FI tab, click Update Alert Preferences.

Figure 115 – Selecting new alert preferences

Username will appear in the User field
Select the Alert(s) that you want to receive by email. If you want to receive all alerts, click the Select All box.

Clicking it again will remove all alerts. See 10.4 Select Alert Preferences for full instructions.
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# 10.8 Reset Password

Figure 116 – Reset a password – FATCA Report end users
Figure 117 – Reset a password – Foreign Filer(s) end users
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Figure 118 – Create a new password

User – Verify your username.
Password – Enter a new password. a. The password must be 8-20 characters and include at least one uppercase and lowercase letter, one number, and one of the designated special characters (~ ! @# % ^ * () ? , .). If you enter a password that does not meet the guidelines, you will receive an error message. b. Once a password has been reset, it cannot be reset again for 24 hours. c. You cannot reuse any of your last 24 passwords.
Verify Password - Re-type your password (must match previous entry). If it does not match, you will receive an error message.
Click Update to complete password update.

Figure 119 – Password created - Return to FATCA Report end users IDES Dashboard
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Figure 120 – Password created - Return to Foreign Filer(s) end users IDES Dashboard

# 10.9 Forgot Username

If an end user forgets their username, they can request a Username reminder email.
Figure 121 – Request a username reminder email

Select IDES Enrollment User LogIn tab, click Forgot Username?

Figure 122 – Enter an email address for a username reminder message

Email Address – Enter the email address used to register on the IDES enrollment site.
Click Send Username.

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Figure 123 – Reminder email sent confirmation

Confirmation page showing that username reminder email was sent.

Figure 124 – IDES username reminder email

Check your email for a copy of Username Reminder email. Return to the IDES enrollment home page and select the IDES Enrollment User LogIn tab.

Figure 125 – User email address not recognized error message
Note: If there is not an IDES account associated with the email address entered, you will receive an error message.
Enter the same email that was used for enrollment. If you still receive the error after entering the correct email, contact the Help Desk.

# 10.10 Forgot Password

Passwords can be reset on the IDES Enrollment User LogIn tab.
Figure 126 – Forgot password reset page
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Select IDES Enrollment User LogIn tab, click on Forgot Password?

Figure 127 – Enter a username to reset a password

Username – Enter your username.
Click Next to continue.

Figure 128 – Email sent to users to reset a password

An email will be sent to the email address provided during enrollment. The email will contain a reset code needed to reset the user’s password.

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Figure 129 – Create a new password

Password Reset Code – Enter the reset code you received in your email.
Password – Enter your new password. a. The Password must be 8-20 characters and include at least one uppercase and lowercase letter, one number, and one of the designated special characters (~ ! @# % ^ * () ? , .). If you enter a password that does not meet the guidelines, you will receive an error message. b. You cannot reuse any of your last 24 passwords
Verify Password – Re-type your password (must match previous entry). If it does not match, you will receive an error message.
Click Save and return to the IDES Enrollment User LogIn tab to login with your new password.

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# 11 Data Preparation for FATCA XML Report

# 11.1 Overview

This section describes how to prepare a FATCA data file or a Foreign Filer data file. Before you begin, you must have a valid certificate from an IRS approved certificate authority (CA). For Foreign Filer(s), the data preparation should be in accordance with the specific schema requirements provided for Foreign Filers through the IDES Gateway to download (IRIS Foreign Filer Schema (FFI_Schema.zip)) See Figures 131 and 132 for illustrations of FFI_Schema.zip download for Foreign Filers. The IRIS Foreign Filer Schema (FFI_Schema.zip) is only made available to the Foreign Filer upon successful enrollment in IDES.
Note: Once the Foreign Filer(s) data preparation is configured, preparing the data packet for transmission to IDES will still follow the referenced FATCA data preparation instructions as outlined in the following sections, unless specific variances are referenced in the following data packet preparation process.
Figure 131 – Select IRIS Foreign Filer Schema file to download FFI_Schema.zip for data packet preparation
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Figure 132 – Download IRIS FFI_Schema.zip for data packet preparation

# 11.2 Prepare the FATCA XML File

These instructions can change with maintenance updates to the system. IDES will only accept files in .zip format. Each archive will contain either three or four files depending on the IGA Model and the type of user. These archives will consist of the following files (Note: Foreign Filer(s) should use the Foreign Filer TCC GIIN where there is a reference to FATCAEntitySenderId in this section and or in this guide):

FATCAEntitySenderId_Payload
FATCAEntityReceiverId_Key
HCTAFATCAEntityId_Key (Model 1, Option 2 only)
FATCAEntitySenderId_Metadata.xml Steps Process File Naming Convention --- Obtain a digital certificate from an IRS approved certificate authority (CA). See Section 3, Obtain a Digital Certificate Not applicable 1 Prepare and validate the FATCA XML file Digitally sign the file FATCAEntitySenderId_Payload.xml 2 Digital sign & Compress the FATCA XML file with compatible zip utility FATCAEntitySenderId_Payload.zip 3 Encrypt the FATCA XML file with AES-256 key FATCAEntitySenderId_Payload 115 4 Encrypt AES key and IV with the public key of each recipient For Model 1, Option 2 (only). Encrypt AES key with public key of HCTA FATCAEntityReceiverId_Key HCTAFATCAEntityId_Key 5 Create unencrypted XML for sender metadata FATCAEntitySenderId_Metadata.xml 6 Create the FATCA data packet transmission for

IDES
UTC_FATCAEntitySenderId.zip
7
Upload/transmit the data packet to IDES and receive delivery confirmation N/A
Table 12 – Overview process to prepare and send a file
Note: The file name should be the same size and pattern as the standard data elements FATCAEntitySenderId, FATCAEntityReceiverId and HCTAFATCAEntityId and stated in a 19-character GIIN format, such as
000000.00000.TA.840_Payload.xml.
Process to Prepare and Transmit XML File:

Prepare & 2. Digitally sign Validate IRS create FATCA and compress Digital Certificate XML data file XML file

Sender
Private Key
FFI Account
Data
IRS or HCTA public key
Figure 133 – Data preparation overview

Encrypt with

(one time)
AES-256 key
AES-256 key
Receive IDES

Create 7. Upload

Transmission for Transmission to alert IDES IDES

Encrypt AES-

256 key + IV with
IRS public key

Create unencrypted XML header for sender metadata Step 1 - Prepare and Validate the FATCA XML File Step 1 explains how to create a sender payload file. Each FATCA XML file contains information about the accounts required to be reported under FATCA. Ensure that all XML elements have prefixes, do not use default namespaces. For information on the FATCA XML and related Form 8966 (FATCA Report), see FATCA XML Schemas and Business Rules for Form 8966.

Step 2 - Sign the XML File
Digital signatures are used to assure data integrity, which means that the messages are not altered in transmission. The receiver can verify that the received message is identical to the sent message. A sender uses its private key to digitally sign the message. Senders and recipients of FATCA files will ensure that the file was not corrupted during compression, encryption, and decryption, or altered during transmission to or from IDES.
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Sign XML File:
Process Description File Naming Convention Sign XML File FATCAEntitySenderId_Payload.xml

Prepare the FATCA reporting data using XML element prefixes. Do not use the default namespaces.
To generate the digital signature1, the XML file is processed by a “one-way hashing” algorithm to generate a fixed length message digest.
Depending on the tool used to perform the digital signature, a different type of canonicalization method can be required. The following methods are acceptable: o <Canonicalization Method Algorithm="http://www.w3.org/2001/10/xmlexc-c14n#"/>; o <Canonicalization Method Algorithm="http://www.w3.org/TR/2001/RECxml-c14n-20010315"/>;
IRS requires that the payload file be signed by first creating a SHA2-2562 hash. The Sender will then create an RSA digital signature using the 2048-bit private key that corresponds to the public key found in the Sender’s digital certificate on IDES.
After validating the schema, digitally sign the FATCA XML file using W3C Recommendation XML Signature Syntax and Processing (Second Edition)3 “enveloping” signature.
Use the digital signature “enveloping” type. The “enveloped and detached” types will cause the transmission to fail.
The file name is

“FATCAEntitySenderId_Payload.xml”. The file is case sensitive and any variation in file name or format will cause the transmission to fail.
Table 13 – Process to digitally sign a file
1 Digital Signature Standard (DSS) (FIPS 186-5), February 3, 2023
2 Secure Hash Standard (SHS) (FIPS 180-4), August 2015
3 XML Signature Syntax and Processing, April 2013 117 118 Step 3 - Compress the XML File The XML file “FATCAEntitySenderId_Payload.xml” should be compressed using a compatible compression utility and the standard Deflate compression method.
Tools Version Host System
WinZip 17.5 and later Windows 7-Zip 9.2 and later Windows or Linux Windows built-in zip utility N/A Windows Linux/Unix standard zip utility N/A Linux/Unix Apple built-in archive utility MAC OS X 10.3 and later MAC
Table 14 – Recommended compression tools based on compression testing and supported algorithms
Compress XML File:
Process Descriptions File Naming Convention Compress XML File

The compressed file “zip” is the file extension used by the compression tool or library.
Other tools can be used but the compression method must be recognized by one of the five tools or libraries for the file to be successfully processed.

FATCAEntitySenderId_Payload.zip Summary ▪ If the file is not recognized or processing fails, the file will be rejected. The sending partner will receive a notification that explains the reason for the transmission failure and how to modify and resubmit the file.

The file name is

“FATCAEntitySenderId_Payload.zip”. The file is case sensitive and any variation in file name or format will cause the transmission to fail.

Note: The current supported compression is ZIP compression using the standard Deflate compression method.

N/A
Table 15 – Process to compress a file
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Step 4 - Encrypt the XML File with AES 256 Key - Updated AES is one of the most secure encryption algorithms and the preferred encryption standard for IDES. The file is encrypted to protect sensitive information.
Encrypt XML File with AES Key:
Process Descriptions File Naming Convention Encrypt XML File

After compression, encrypt the file “FATCAEntitySenderId_ Payload.zip” using the AES-256 cipher with a randomly generated “one-time use” AES key.
There are several steps necessary to perform AES encryption. IRS recommended settings should be used to maintain compatibility: o Cipher Mode: CBC (Chain Block Chaining) o Salt: No salt value o Initialization Vector (IV): 16 byte IV. The IV must be random and unique. o Key Size: 256 bits / 32 bytes – the key size should be verified. Moving the key across operating systems can affect the key size. o Encoding: None. There can be no special encoding. The file will contain only the raw encrypted bytes. o Padding: PKCS#7 or PKCS#5
The AES encrypted file name is “FATCAEntitySenderId_Payload”. The file is case sensitive and any variation in file name or format will cause the transmission to fail.

FATCAEntitySenderId_Payload
Table 16 – Process to encrypt an XML file with an AES key
Additional information regarding the AES-256 encryption algorithm and keys can be found in:

NIST Special Publication 800-57: Recommendation for Key Management – Part 1: General (Revision 5)
Advanced Encryption Standard (FIPS 197), November May 2023 120 Step 5 - Encrypt the AES Key and IV with Public Key of Recipient The next step is to encrypt the AES key with the public key of each recipient. The file is encrypted to protect the AES key. All FATCA partners must validate the recipient’s X.509 Digital Certificate to an approved CA. An X.509 Digital Certificate contains the public key for each FATCA partner, including the IRS, and is retrieved from the IDES Enrollment site.

Encrypt AES Key and IV with Public Key:
Process Description File Naming Convention Validate Certificate

To validate the certificate:
Verify the certificate chain;
Check the revocation status of the certificate chain. There are two methods:
Retrieve a Certificate Revocation List (CRL) or
Send an Online Certificate Status Protocol (OCSP) query to a CA designated responder N/A Encrypt the AES Key
After validating the certificate, use the public key from the recipient’s certificate to encrypt the 32 byte AES 256 key concatenated with the 16 byte IV. The encrypted value must be 48 bytes in length.
The public key encryption uses the standard RSA algorithm.

There are several steps necessary to perform AES encryption. IRS recommended settings should be used to maintain compatibility: o Padding: PKCS#1 v1.5 o Key Size: 2048 bits

The encrypted file name is “FATCAEntityReceiverId_Key”.

“FATCAEntityReceiverId” is the 19-character of the recipient of this AES key FATCAEntityReceiverId_Key Summary ▪ FATCA reporting with one recipient will have two encrypted files. The files are case sensitive and any variation in file name or format will cause the transmission to fail:

Symmetric encryption - the AES 256 encrypted FATCA XML file name is “FATCAEntitySenderId_Payload”
Asymmetric encryption - the public key encrypted AES 256 key file name is “FATCAEntityReceiverId_Key” N/A

Table 17 – Process to encrypt an AES key with a public key
Note: For most FIs and HCTAs, (e.g., Model 1 (Non-Reciprocal), Model 2 and non-IGA) the IRS is the only recipient.
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Step 6 - Encrypt the AES Key – Model 1, Option 2 Under IGA, Model 1, Option 2, an FI submits a FATCA XML file to IDES. The HCTA reviews and releases or denies the file to the IRS. The HCTA and the IRS will decrypt the same FATCA XML file. The FI creates a duplicate of the original AES 256 key. The duplicate AES 256 key is encrypted with the HCTA Public Key.
Encrypt AES Key – Model 1, Option 2:
Process Description File Naming Convention Validate Certificate

See Step 4 – Validate Certificate Encrypt the AES Key
After validating the certificate, use the public key from the recipient’s certificate to encrypt the 48 byte AES 256 key.
The encrypted file name should be “FATCAEntityReceiverId_Key”. “FATCAEntityReceiverId” is the 19-character GIIN of the recipient of this AES key FATCAEntityReceiverId_Key Encrypt the AES Key
Encrypt the 48 byte AES key with the public key of the approving HCTA
The encrypted file name is “HCTAFATCAEntityId_Key”, where “HCTAFATCAEntityId” is the GIIN of the HCTA recipient of this AES key HCTAFATCAEntityId_Key Summary ▪ FATCA reporting with two recipients should have three encrypted files. The files are case sensitive and any variation in file name or format will cause the transmission to fail:
Symmetric encryption - the AES 256 encrypted FATCA XML file name is “FATCAEntitySenderId_Payload”
Asymmetric encryption - the public key encrypted AES 256 key file name is “FATCAEntityReceiverId_Key”
Asymmetric encryption - the public key encrypted AES 256 key file name is “HCTAFATCAEntityId_Key” N/A

Table 18 – Process for a Model 1 Option 2 FI to encrypt an AES key
Step 7 - Create Sender Metadata File Users can create a sender metadata file to ensure that recipients accurately process FATCA XML files and notifications.
Notifications are responses sent by the IRS to an FI or HCTA and state whether the file was processed correctly or contained errors.
A template metadata file is available in XML format as part of the enrollment process. FIs and HCTAs can use the template to create a metadata file to attach to the payload before uploading to IDES.
The FATCA Sender Metadata XML file is created using the FATCA Metadata XML Schema v2.0 and the file name is “FATCAEntitySenderId_Metadata.xml.” All FATCA partners must provide the values for the elements in the sender metadata file. For more information, review the FATCA Metadata XML Schema v2.0 User Guide.
Elements Pattern/Size
FATCAEntitySenderId 19-character GIIN format FATCAEntityReceiverId 19-character GIIN format FATCAEntCommunicationTypeCd RPT, NTF, CAR, REG, ICAP, JA, EOIR SenderFileId 200 FileFormatCd XML, PDF, TXT, RTF, JPG BinaryEncodingSchemeCd NONE, Base64 FileCreateTs YYYY-MM-
Description
FATCA partner that submits data FATCA partner receives data Indicates the transmission type RPT - FATCA Report communication NTF - FATCA Notification communication CAR - FATCA Competent Authority Request (IRS use only) REG - FATCA Registration Data (Reserved. Do not use) ICAP – International Compliance Assurance Program JA – Joint Audit EOIR – Exchange of Information Request References the user provided transmission filename XML – Extensible Markup Language PDF – Portable Document Format TXT – Plain text RTF – Rich text format JPG – Joint photographic group References timestamp created by the sender DDTHH:MM:SS.msTZD TaxYear 4 FileRevisionInd true, false transmission Indicates the tax year (YYYY format) Indicates if this is a revised transmission 32-character unique ID OriginalIDESTransmissionId SenderContactEmailAddressTxt N/A
Table 19 – Sender Metadata Schema summarizes each element
IDES Transmission ID referencing an update to an earlier transmission Optional – Use only after IRS request Sender email address Note: The sender metadata file is never encrypted because it is used to verify and route transmissions to the correct recipient.
Note: All other enumerations for FATCAEntCommunicationTypeCd element included in FATCA Metadata XML schema should not be used unless pre-coordinated/ instructed by the recipient country’s tax authority.
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Step 8 - Create the FATCA Data Packet A file that is transmitted through IDES is known as a FATCA data packet or data packet. The data packet is an archive in .ZIP file format, and it should be created using one of the compatible data compression tools described in Prepare the FATCA XML File (Table 12). IDES only supports data packets in a .ZIP file format with a .zip file extension. The files are case sensitive and any variation in the file name or format will cause the transmission to fail.
Data Packet File Archive:
Model 1, Option 2 (Only)
Attach 4 Files
All Others, Models (1 and 2) and Foreign
Filer(s)
Attach 3 Files

FATCAEntitySenderId_Metadata.xml ▪ FATCAEntitySenderId_Metadata.xml
FATCAEntityReceiverId_Key ▪ FATCAEntityReceiverId_Key
HCTAFATCAEntityId_Key ▪ FATCAEntitySenderId_Payload
FATCAEntitySenderId_Payload

Table 20 – Files contained in a transmission archive or data packet
The file naming convention of data packet is composed of a Coordinated Universal Time (UTC) timestamp and the GIIN of the sender (FATCAEntitySenderId) as:
UTC_FATCAEntitySenderId.zip
The timestamp format of the UTC is YYYYMMDDTHHMMSSmsZ where:
YYYY = 4-digit year
MM = 2-digit month
DD = 2-digit day
T = letter for separating date and time separating HH = 24-hour MM = 2-digit minutes SS = 2-digit seconds ms = 3-digit milliseconds Z= letter Z – the UTC designator For example, a sender with a FATCAEntitySenderId of “000000.00000.TA.<ISO>” that transmits a data packet on January 15, 2025 at 16:30:45.230Z can create a data packet named as:
20250115T1630451230Z_000000.00000.TA.840.zip Step 9 - Transmit Data Packet using IDES After the archive is uploaded and transmitted, IDES sends an alert to the authorized user via email. The message provides status information about the file upload. If the upload and IDES file checks are successful, IDES assigns a unique “TransmissionID” in the email. If there is an error, the IDES alert provides an appropriate error code in the email message.

# 11.3 Receive an IRS Notification

A notification is a transmission archive or data packet that contains encrypted documents sent from the IRS to an FI, HCTA or Foreign Filer. When the IRS sends a notification, IDES sends an email to the authorized user stating that a file is ready for download. Generally, a file will be available for 7 days or 30 days for Foreign Filers. See Section 2.6 File Retention for more information. The email correspondence includes the file name of the “TransmissionID” in the original file. Notifications are prepared using the same process and file components used to prepare the FATCA XML.
Figure 134 – IRS Notification Email for Alert RC022
Figure 135 – IRS Notification Email for Alert RC023
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Figure 136 – IRS Notification Email for Alert RC029
Users will need to download and unzip the notification message archive. IDES assigns each notification message a file name similar to the FATCA data report, such as UTC_FATCAEntitySenderId.zip. Users can also process the elements contained in the IRS notification. In a notification message, the FATCAEntitySenderId is the IRS and the FATCAEntityReceiverId is either the HCTA or FI.
Steps Process
Validate the sender metadata file using the IRS Sender Metadata

schema.

Use your private key to decrypt the FATCAEntityReceiverId_Key

file

The revealed 48 byte AES key will contain the 32 byte AES key and 16 byte IV. Use these values to decrypt the 3.
FATCAEntitySenderId_Payload.
Decompress the FATCAEntitySenderId_Payload.zip 4.
Validate “Enveloping” Digital Signature of the Notification XML file

(the Payload).

Validate the Notification XML file using the IRS notification schema.
6.
Table 21 – Process to open a notification message archive
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File Naming Convention
FATCAEntitySenderId_Metadata.xml FATCAEntityReceiverId_Key HCTAFATCAEntityId_Key FATCAEntitySenderId_Payload FATCAEntitySenderId_Payload.zip FATCAEntitySenderId_Payload.xml N/A N/A 126

# 12 Access the IDES Gateway

# 12.1 Overview

The IDES Gateway is a web application that allows enrolled HCTAs and FIs (FATCA) and Foreign Filers to securely upload and download data over the Internet using three methods:

A manual process through a secure web browser at https://www.idesgateway.com.
An automated process through SFTP for scheduled bulk file transmissions. See Section 13.7 Transmit a File Using SFTP.
A link on the IDES Enrollment home page.

For IDES Gateway UI Accessibility information, see Appendix G: IDES Gateway UI Accessibility.

Connect to IDES using https://www.idesgateway.com.

Figure 137 – IDES Gateway accept screen

The URL directs you to the IDES Accept screen. An authorized session begins.

Note: Only users that completed the enrollment process are authorized to access the system. For information on enrollment, see IDES Enrollment section.

Select the I accept box.
You are redirected to IDES LogIn screen.

Figure 138 – IDES Gateway login screen

In User ID, enter the username selected during the enrollment process. If you are an HCTA, type the username provided by the IRS or contact your local Competent Authority for more information.
In Password field, enter the password and click LogIn to continue.

Note: The system automatically locks the IDES account after three unsuccessful login attempts.

After a successful login with a User ID and Password combination, the web page will request your Multi-Factor

Authentication (MFA) Code.
Figure 139 – MFA Code Verification Screen

Type in your MFA Code and click Verify.

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# 12.2 Reset Password

If the login is unsuccessful after three attempts or you have forgotten your password, you may be required to reset your password.
On the Login screen, Input the User ID and select the Forgot Your Password link, which will navigate you to the IDES Help Desk. If you fail to change your password within 90 days, your account password will expire, and you will no longer be able to authenticate your IDES credentials. Please use the Forgot Your Password? function to update your password. This will allow you to sign into the IDES system with your username.

The Responsible Officer or a Point of Contact must contact the IDES Help Desk and speak with a representative, if you are unable to utilize the Forgot Password link on the IDES Gateway login webpage to regain access.
We advise users to please clear their internet browsing application’s cache before selecting the Forgot Password link on the IDES login webpage. The “cache” is a tool used by your internet browser to speed up the webpage loading process. However, sometimes the cache can cause a problem when websites are updated, completing forms, logging into an account, etc.

# 12.3 Session Timeout

An IDES Gateway session will time out after 15 minutes of inactivity.
A warning is displayed on the screen before the timeout occurs to maintain the session active.
Figure 140 – IDES about to expire session message
Once it has expired, users will need to return to the Login Page to begin a new session.
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Figure 141 – IDES session timeout message
Select Login Page to enter a username and password.

# 12.4 User Interface Overview

The following links and features make it easy to navigate the IDES Gateway. User access levels and allowable transaction types will depend on the IDES user and user type (i.e., IGA Model, Foreign Filer). Once the user logs in, the dashboard will automatically display the relevant features for each user type.
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Figure 142 - IDES Gateway home screen
Figure 143 – IDES Gateway account home
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User Interface Description
Upload Files/Remote:

Inbox

Download files and notifications from IDES. Data packets can be downloaded and saved to your computer hard drive.

Outbox Upload a transmission archive or data packet to IDES. IDES only accepts transmission archives with .zip extension.
Pending

Applies to countries under IGA Model 1, Option 2 HCTA only.
Upload Button
Transmits files from the Outbox to the receiver.
For example, select Upload to move files from the Outbox to the receiver (U.S.).
Note: For Model 1, Option 2, Upload is disabled.
Uploads Monitor View files and transmission status.
Actions Menu Access to Refresh, Download, Move or View Details.
View Change the display format: grid or list.
Preferences
Select the file transfer mode (Binary or ASCII).
Binary is the default.
Password
Redirect to IDES Support web site (Forgot Password page).
Accessibility Accessibility menu (keyboard shortcuts).
IDES Support Open a new tab towards IDES Support web site (Support page).
Logout End the IDES Gateway session.
Table 22 – IDES User Interface Overview
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# 12.5 Preferences

Figure 144 – Select preferences

On IDES Gateway home screen, select Preferences under the account icon.
Under Transfer Mode, select Binary or ASCII Text.

Note: Binary mode is the recommend default.
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# 13 Transmit a FATCA Report

# 13.1 IDES Transmission Archive

IDES only accepts transmission archives or data packets with the .zip extension. Most archives will contain a minimum of three or four files. Data packets that are not in .zip format will be automatically deleted. The sender will receive an alert that the file has been deleted. Note that this alert, as well as other transmission related alerts will be sent directly to the user that transmitted the data and will not be sent to all users enrolled under the FI, HCTA or Foreign Filer. Alert details will be stored and may be viewed by all authorized users via IDES Dashboard Reporting.
An FI under a Model 1, Option 2 IGA does not transmit FATCA reporting data directly to IRS. The FI uploads and transmits files to their HCTA. The HCTA will download the files and approve or reject the transmission to the IRS. An HCTA can only approve or reject files from the Pending folder and cannot make any changes to the files. An HCTA must move files into ‘Approved’ or ‘Rejected’ folder. Any data packets that do not adhere to the file format will be automatically deleted.
Unless specifically identified otherwise, Foreign Filers will transmit their respective information returns using the same transmission process as identified for Financial Institutions (FIs) in this section.

# 13.2 IDES Transmission ID

An IDES Transmission ID is created when a data packet is transmitted to the IRS. The transmission ID is a unique 32-character length number that identifies the transmission. This transmission ID will be included in both IDES system alerts and notifications generated by the IRS. File transmission IDs for all transmissions can also be viewed through the IDES Dashboard Web Monitoring platform. The original transmission ID is an element in the metadata schema and can help to monitor and track a specific message.
For example: <ISO>F-weXu2uKAh-UjuL8V6QPEN2IlJgX, represents the ID for a file sent by an HCTA.

# 13.3 Retransmissions

Retransmissions are FATCA reports that have been revised and re-sent. The FATCA metadata file identifies the revision with the <FileRevisionInd> element and recognizes the original transmission using the <OriginalIDESTransmissionId> element. The <OriginalIDESTransmissionId> element helps IDES link the new transmission to the original transmission.
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# 13.4 Folder Structure

The IDES folder directory structure is based on the ISO-3166 standard three-digit country code. Sub-directories are automatically created based on the entity GIIN and/or ISO country code. FI, HCTA and Foreign Filer administrators and end users have the same access to the home directory and other folders. Each HCTA will have sub-folders under its country code folder. For Model 1 Option 2, each FI under the HCTA will be listed as a sub-folder under the country code folder.
Example: After HCTA login, the IDES Gateway home page shows access to two folders and subdirectories:
Inbox/840 (US) Files from the U.S./recipient available for download Outbox/840 (US) Files to the U.S. or recipient available for upload Pending Model 1, Option 2 Files from FI are pending approval or rejection Pending/Approved Model 1, Option 2 If approved, then files are routed to the U.S.
Pending/Rejected
Model 1, Option 2
If rejected, then files are automatically deleted
Table 23 – IDES Gateway folders and subdirectories
Note: All users of the same entity (FI, HCTA or Foreign Filer) will have the same access rights and can see transmissions made by other users of the same FI, HCTA or Foreign Filer. There are no shared folders between all IDES users, and no controls to stop users from uploading files from the same entity.

# 13.5 Transmit a File Using Web UI

Upload a File
Figure 145 – Select and upload files
On the IDES Gateway home page, select the Outbox and click on folder 840.

Click Upload and a dialog box appears that allows you to select files.
Select the file(s) and click Open. The file transfer process begins.
View the Uploads monitor at the bottom of the screen. The files are then moved from the sender Outbox to the receiver.

Figure 146 – View file transfer status in uploads monitor
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After the uploaded files are transmitted from the Outbox, the status appears at the bottom of the screen in the

Uploads monitor.
Figure 147 – File transfer status

Uploads are transmitted to the receiver.
The files are routed based on the sender and recipient elements defined in the unencrypted FATCA Metadata XML file or file name FATCAEntitySender_Metdata.xml. The elements in the metadata schema <FATCAEntitySenderId> and <FATCAReceiverId> identify the sender and receiver. See Create Sender Metadata File for more information.

Download a File
Recipients will receive an email alert when files are available to download (to select Alert Preferences settings).
Under a Model 1A IGA, recipients will receive reciprocal reports that contain specified account information that is transmitted strictly to the Model 1A HCTA. Both reciprocal reports and IRS notifications are prepared and encrypted using the same process and file components used to prepare the FATCA XML. Authorized users will need to download the reciprocal report or notification message archive using the following steps:
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Figure 148 – IDES file download screen

On the IDES Gateway main page, navigate to Inbox and click on 840 (United States) to view files available for download.

Figure 149 – Save a file
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Click the file to download or select Actions/Download.
The file is automatically saved per the browser settings.
The file has been downloaded from the Inbox to the hard drive.

# 13.6 Model 1, Option 2 HCTA

FIs under Model 1, Option 2 may only transmit files to their HCTA. After logging in, the FI should follow normal procedures to upload and transmit files to their HCTA. Once a file is transmitted, the HCTA will receive an IDES alert indicating that files are available in the HCTA’s Pending folder for download and review. Once reviewed, HCTAs should move the files in either “Accepted” or “Rejected” folder.
FI upload a file:

On the IDES Gateway home page, select the Outbox and click on folder 840.
Click Upload and a dialog box appears that allows you to select one or many files.
Select the file(s) and click Open. The file transfer process begins.
View the Uploads Monitor at the bottom of the screen. The files are then moved from the sender Outbox to the Pending folder for retrieval by the HCTA.

HCTA download and verify a file:

The HCTA file transfer screen displays three folders and subdirectories: a. Inbox: Files from the US are available for download b. Outbox: Files to the US (840) may be uploaded c. Pending: Files from an FI are available for download. An HCTA cannot upload files to the Pending folder.

Files from the Pending folder are moved to the sub-folders “Approved” or “Rejected”.
Figure 150 – Model 1 option 2 folder structure

Select the Pending folder. The folder displays a list of files available for download.

Figure 151 – IDES Pending status folder

Select a file to download by clicking on it or using the Actions menu / Download button. The HCTA will review the files to determine whether to approve or reject.

Figure 152 – IDES file options

After the files are reviewed, select the file and Actions, then select Move. An HCTA may only move and transmit an archive or data packet. An HCTA cannot upload files to the Pending / Approved / Rejected folders.

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Figure 153 – IDES move file options

After a file is moved:
If the file is moved to the Approved sub-folder, the file is routed to the US (840) and alerts/notifications are distributed
If the file is moved to the Rejected sub-folder, the file is automatically deleted, and alerts/notification are distributed
Approved files should be sent to the IRS and rejected files are automatically deleted.

Note: Files in pending status after seven (7) days are automatically rejected and/or deleted.
Step Description

User connects to IDES and uploads a .zip transmission archive or data packet into the Outbox 840.

2.
The transmission is routed to a «Pending» folder in the HCTA account based on the HCTA IGA Model and data elements in the unencrypted FATCA metadata. The transmission is renamed using the IDES unique Transmission ID as the file name.

An approver (HCTA user account) downloads the file from the «Pending» folder and reviews the file.

The HCTA has 7 days to review the files. All files in the Pending folder exceeding 7 days will be deleted.

The approver (HCTA user account) moves the file to either Approved or Rejected sub-folder.
The files moved to the Rejected folder are deleted from the system.
The files moved to the Approved folder are routed according to their destination to the US. (3 first characters of the file name).
If a file remains in the «Pending» folder and is not moved to either Approved or

Rejected folder for 7 days, it will be automatically deleted and marked as expired.
Table 24 – Summary description of IDES reporting process for Model 1 Option 2 HCTAs
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# 13.7 Transmit a File Using SFTP

The IDES SFTP Server provides users with secure access to manage and transfer files between hosts over a network.
IDES SFTP authenticates using your username and password. The DNS name must be used for the connection.
The SFTP connection methods shown provide a general overview of the process. You may have a different SFTP configuration and operating system. Please use one of the recommended SSH Client tools. Depending on the configuration, your organization may need to adjust network confirmation (firewall) settings to provide connectivity.
Contact your information technology specialist for assistance with accessing IDES using SFTP.
Figure 154 – Sample SFTP connection

# 13.8 Connect to IDES SFTP using Windows Secure Copy (WinSCP):

Open your SFTP client. Your SFTP client may have different settings than the one shown as an example.
In SFTP Host name, enter https://www.idesgateway.com. The following IP addresses should be exposed (no firewall restrictions) to send and receive files. a. Port: 4022 b. External FQDN address:
www.idesgateway.com
When you connect using SSH, you may see an authentication screen. Click Continue.

Figure 155 – SSH authentication disclaimer

In User name, enter the user name selected during the enrollment process. a. If HCTA, type the user name provided by the IRS or contact your local Competent Authority for more information.
In Password, enter your password and click Login.

Figure 156 – SFTP warning dialog

You may be prompted with a Warning message about the server’s secure key.
Click Yes to accept the key and continue.

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Figure 157 – SFTP Connection

You will see your local computer directories on the left pane and the IDES home folders and subfolders in the right pane. See Folder Structure, for more information.
Go to Inbox/840 to download files from the US.
Go to Outbox/840 to upload files to the US.
SSH transfers: Do not attempt to upload a file using a temporary file name and then rename the file. Some tools attempt to rename files automatically. a. If using WinSCP: Uploads will fail if WinSCP is configured to upload files such as <filename>.filepart.

This configuration option should be disabled via the following steps:

Navigate to WinSCP > Preferences > Endurance -> "Enable transfer resume / transfer to temporary filename for"
Disable the above option

Note: IDES SFTP supports password authentication ONLY. The IDES account will expire if you fail to change the password every 90 days. To update an expired password, go to the IDES Enrollment site or contact the IDES Help Desk.
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# 14 Alerts

# 14.1 Overview

IDES issues email alerts via unsecured, plain-text email to all users based on user preference settings. The IDES Alert contains information about the transmission process and does not contain any personally identifiable information.
IDES Alerts are sent to both the sender and receiver immediately after IDES processes the transmission. All transmissions are scanned for viruses, encryption, and mandatory elements in the metadata XML file. If a transmission fails the validation checks, the transmission will be deleted. The sender receives an IDES Alert email and is required to resubmit the transmission for processing. The history of all alerts is available online in IDES Dashboard and can be viewed through a secure web browser.
Figure 158 – IDES alert flow chart for transmission uploads
HCTA, FFI and Foreign Filer User(s)
IDES
AlertReasonCd=RC002
AlertReasonCd=RC001
File available for
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# 14.2 Receive Alerts

See Select Alert Preferences, for more information on configuring IDES Alerts.
The IDES Alert email message will come from a unique address: alerts@idesgateway.com. The message contains the following:

IDES unique transmission ID
User-specified file name/ID
User-specified sending application timestamp
From (Sender)
To (Receiver)
Message Type (payload type)
Sending Date/Time Timestamp
Alert Date/Time Timestamp
Alert Code (transmission status) From: alerts@idesgateway.com To: Receiver email address Subject: IDES – Alert for a Transmission

Figure 159 – Sample IDES alert e-mail message
Note: If a transmission fails to process, it will be automatically deleted. When a transmission fails to upload, only partial elements are available in the alert message because the metadata file could not be processed. The transmission archive must be corrected and resubmitted.
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# 15 IDES Reports

# 15.1 IDES Dashboard Overview

IDES Dashboard monitoring and reporting for all transmissions on a record-by-record basis. IDES Dashboard will correlate the events and store multiple data records that describe the end-to-end flow of every file transferred using
IDES. Users can query the system for all events and search, filter and view the transmission history. IDES Dashboard’s monitoring features allow the user to:

Execute and filter predefined queries to analyze the data in the repository based on specific parameters.
Retrieve historical information about alerts and notifications.

Note: All users, including Foreign Filers enrolled with IDES can access the IDES Dashboard through IDES (in the web portal page). All FI, HCTA and Foreign Filer users can view the alert and transfer history of all uploaded files and notifications that pertain to their entity only. When users access the IDES Dashboard, the reports are automatically filtered by GIIN for the user.
It includes a set of predefined reports that will be available to all authorized users of a given FI, Foreign Filer or HCTA.
Report/Query Description
List of All Report Alerts To display a list of all transmissions.
List of Failed Transmissions To display a list of all failed transmissions (uploads or downloads).
List of Transmission Downloads To display a list of all successful transmissions downloaded by the FFI or HCTA List of Transmission Uploads To display a list of all successful transmissions uploaded by the FFI or HCTA.
List of Transmission Not Downloaded within Last 7 days To display a list of all transmissions not downloaded by a user within last 7 days. Expired transmissions.
List of Transmission Downloads (Model 1 Option 2 ONLY) To display a list of all transmissions downloaded by a Model 1 Option 2 HCTA.
List of Transmissions to Be Reviewed (Model 1 Option 2) To display a list of all transmissions to be reviewed by a Model 1 Option 2 HCTA.
Table 25 – Summary of IDES Dashboard available reports

# 15.2 System Timeout

A session expires after 15 minutes of inactivity. When a session expires, the login window will appear.
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# 15.3 Connect to IDES Reporting Dashboard using web browser

Directly enter the URL for the IDES Reporting Dashboard: https://visibility.idesgateway.com/
Accept the disclaimer

Figure 160 – IDES Dashboard disclaimer banner
Note: Only users that have completed the enrollment process are authorized to access the system.

IDES Reporting Dashboard login page is displayed.

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Figure 161 – IDES Web Dashboard login page

Enter User ID / Password to access IDES Web Dashboard.

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Successful Login will result in the IDES Web Dashboard home page:

Figure 162 – IDES Reporting Dashboard home page
Note: The list of rows will only show for that user if they have activity for that range. By default, it is 24 hours.
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# 15.4 Understanding Reporting Dashboard Interface

# 15.4.1 IDES Reporting Dashboard Home Page

Web Dashboard interface home page is displayed with the following sections:
Title Bar – It displays the logged in user on the top right corner with a “person” icon. This gives optional links to the IDES Support site or to logout.
Figure 163 – Reporting Dashboard title bar

# 15.4.2 Working with IDES Reporting Dashboards

By default, the dashboard Home page is displayed after logging into IDES Reporting Dashboard. To navigate to the reports:
Report Menu Dropdown – A dropdown menu along the top of the output window provides all the IDES transmission reports, one report per tab. Clicking on any tab will open that report in the analysis window below. In Figure 155, the “List of All Report Alerts” report is shown.
Filter Bar – A set of predefined filters are available along a filter bar just above the report tabs (the red arrow in figure 113). Clicking on any filter will expand the filter bar for changing the filter values.
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Figure 164 – Main dashboard menu
Once a predefined filter is selected, the remaining filters on top and bottom can be edited. It will continue to show results based on matching criteria.
Figure 165 – Select a dashboard
Click on the start date filter to change the start date:
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Figure 166 – Adjusting the start date filter
Click on the end date filter to change the end date:
Figure 167 – Adjusting the end date filter
The filter refresh buttons include Submit, Clear Selection, and Refresh:
Figure 168 – Reset or Refresh a filter
Click on a drop-down filter bar to select all values or specific values with the check boxes. After selecting values click in the white space beside a filter to close the drop-down box and apply the filter changes to the report.
To use a new filter, the user will choose that new filter and resubmit. Any drop-down field will have options; all other filters require the users input based on the filter type name.
Figure 169 – Reset or apply a filter
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Below, the dashboard is now filtered by transmissions that were not transmitted within 7 days (for FIs or HCTAs) or 30 days for Foreign Filers. The State = Failed and date range is 10/18/2024 – 11/19/2024:
Figure 170 – Dashboard Result
Executing the IDES Life Cycle Report from the dashboard.

After filter is applied, click on ‘View Details’ button on the left.
Within Transmission Details, there are two tabs. First is View Details, second is Transmission Life cycle.

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Figure 171 – Within View Details, the Event Details tab
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Figure 172 – Within View Details, the Transmission Life Cycle tab

Click on any row in the detail Event Details report and it will show the Life Cycle of the respective file transmission.

Figure 173 – Expanding a column

Click on any column to expand, click and drag to the left or right. This will expand the column.

# 15.4.3 Navigating between dashboards

From the Dashboard home page, a user can move between reports by clicking on the corresponding tab in the Report Tab bar (red arrow below). Selecting the tab ‘Failed Transmissions’ will display the Failed Transmission report:
Figure 174 – Dashboard page navigation
At the bottom of the screen, page navigation is available. The user can change the number of rows displayed per page, incrementally move from page to page, or type in a page to immediately navigate to.
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Figure 175 – Dashboard navigation scroll bars
Scroll bars are available along the right side to scroll up and down and at the bottom to scroll left and right. In addition, there are arrow tabs to move the report tabs left and right.

# 15.4.4 Generating Reports from Dashboards

After viewing a report by clicking on the report tab, you may export the report to CSV, Excel, PDF, or HTML formats. You can also view any previous exports. Click on the export icon in the top right of the blue bar along the top of your screen.
Figure 176 – Export icons in red box
If the report is greater than 2000 rows, an alert will appear to warn the user. The web browser will not display records beyond 2000, but the user can still filter down the results to be less than 2000. Also, they can export the report, and all rows will be present in the export, regardless of row count.
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Figure 177 – Record Limit Warning

# 15.5 Search Transmission and Alert History

All alerts, notifications, and transmission statuses will be stored in the system indefinitely. You can choose reports with a date range to filter for historical transmissions. An FFI or HCTA with various end users can only view the history that pertains to their entity. If you need assistance retrieving historical account information, contact the IDES Help Desk.
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# 15.6 View Search Results

In IDES Dashboard, all transmission events are color-coded based on transmission status. See Appendix E: IDES Alert Codes.
Event Description
Black Transmission event still processing Green Transmission event completed successfully Red Failed Transmission (transmission deleted)
Table 26 – IDES Dashboard Color-Coded Transmission Events
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# 15.7 IDES Transmissions Overview

# 15.7.1 List of All Report Alerts

The report corresponds to the current status of all transmissions where the IDES user is either the sender (file upload) or receiver (file download). It is a combination of all report alert types and also includes the file available for download.
The most current status related to the transmission upload will be reported.
Based on current configurations, the following return codes will be displayed in the reports:
Return
Code
Description
RC001 File Uploaded
RC002 Anti-Virus Check Error RC003 Encryption Check Error RC004 Metadata Check Error RC005 File Rejected RC006 HCTA File Expired After 7 Days (Model 1 Option 2 only) RC007 File Expired RC008 Invalid Sender GIIN RC012 GIIN Not Match Payload RC013 GIIN Not Match Key RC014 Payload Missing RC015 Key Missing RC016 HCTA Key Missing (Model 1 Option 2 only) RC018 Package Name Error RC019 Metadata Missing RC020 Certificate Failure RC021 File Available for Download RC022 File Available for Review (Model 1 Option 2 only) RC023 Upload-Approved by Tax Authority (Model 1 Option 2 only) RC024 Receiver Downloaded RC025 Invalid Zip Package RC026 Too Many Files in Package RC027 Package Contain Folder RC028 Invalid HCTA Key Name RC029 Upload-Waiting Tax Authority (Model 1 Option 2 only) RC030 Downloaded by the HCTA Reviewer (Model 1 Option 2 only) RC999 Unexpected error
Table 27 – IDES Dashboard Report Return Codes
List of Failed Transmissions 15.7.2 The report corresponds to all possible transmission errors. The transmission is deleted with the error type DL.
All the failed transmissions should be red colored in the report.
Code Reason Description/Action
Transmission Deleted – Type: DL
Anti-Virus Check Error
RC002
RC003 Encryption Check
Error
RC004 Metadata Check
Error
RC005 File Rejected
RC008 Invalid Sender GIIN
RC012 GIIN Not Match
Payload
RC013 GIIN Not Match Key
The data packet failed IDES validation. One or more files in the data packet are infected with malware. The metadata file may be infected if the other files are correctly encrypted.
The sender must perform an anti-virus check to clean the data packet and retransmit.
The data packet failed IDES validation. One or more files in the data packet are not encrypted as required.
The sender must encrypt the FATCA XML document and the AES key as required in the data packet and retransmit.
The data packet failed IDES validation. The metadata XML document is not valid against the metadata XML schema.
The sender must include a valid metadata XML document in the data packet as required and retransmit.
The data packet passed IDES validation, but it was rejected by the Model 1 Option 2 HCTA.
The sender must contact the corresponding HCTA directly to address any concerns and retransmit.
The data packet failed IDES validation. The file name of the data packet does not contain a FATCAEntitySenderID in the correct format.
The sender must include a FATCAEntitySenderID as part of the data packet file name in the correct format and retransmit.
UTC_FATCAEntitySenderId.zip
The data packet failed IDES validation. The FATCAEntitySenderID in the data packet file name does not match the FATCAEntitySenderID in the payload or metadata file names.
The sender must include the same FATCAEntitySenderID across the data packet as required and retransmit.
The data packet failed IDES validation. The receiver key filename does not match the receiver key.
When a file is uploaded in Outbox\840, the package should contain a key file named 000000.00000.TA.840_Key Action: Review/Fix the Key filename and resubmit 163 164 Code Reason Description / Action RC014 Payload Missing The data packet failed IDES validation. The data packet does not contain a payload file.
The sender must include a payload file in the data packet as required and retransmit.
The data packet should contain 3 files:

FATCAEntitySenderId_Payload

2. FATCAEntityReceiverId_Key
3. FATCAEntitySenderId_Metadata.xml
RC015 Key Missing The data packet failed IDES validation. The data packet does not contain an AES key.
The sender must include an AES key in the data packet as required and retransmit.
The data packet should contain 3 files:

FATCAEntitySenderId_Payload

2. FATCAEntityReceiverId_Key
3. FATCAEntitySenderId_Metadata.xml
RC016 HCTA Key Missing
(Model 1 Option 2)
The data packet failed IDES validation. The data packet does not contain the Model 1 Option 2 HCTA key.
The sender must include the Model 1 Option 2 HCTA key in the data packet as required and retransmit.
The data packet should contain 4 files:

FATCAEntitySenderId_Payload

2. FATCAEntityReceiverId_Key
3. HCTAFATCAEntityId_Key

FATCAEntitySenderId_Metadata.xml RC018 Package Name Error The data packet failed IDES validation. The file name of the data packet does not contain an underscore.

The sender must set an underscore as the data packet file name separator and retransmit.
UTC_FATCAEntitySenderId.zip
RC019 Metadata Missing The data packet failed IDES validation. The data packet does not contain a metadata file.
The sender must include a valid metadata XML document as required and retransmit.
The data packet should contain 3 files:

FATCAEntitySenderId_Payload

2. FATCAEntityReceiverId_Key
3. FATCAEntitySenderId_Metadata.xml
RC020 Certificate Failure The data packet failed IDES validation. The digital certificate in the data packet is expired, revoked, or invalid.
The sender must include a valid certificate from an IRS approved certificate authority as required in the data packet and retransmit.
Code Reason
RC025 Invalid Zip Package
RC026 Too Many Files in
Package
RC027 Package Contain
Folder
RC028 Invalid HCTA Key
Name
RC999 Unexpected Error
Description / Action
The data packet failed IDES validation. The data packet was not archived as required.
The sender needs to archive the data packet using a compatible Zip compression tool or algorithm as required and retransmit.
The data packet failed IDES validation. One or more extra files are included in the data packet. The data packet should contain ONLY 3 files or 4 files (for Model 1 Option 2).
The sender must include only the required files in the data packet and retransmit.
The data packet failed IDES validation. A folder is included in the data packet.
The sender must delete the folder and all its contents from the data packet and retransmit.
The data packet failed IDES validation. The data packet contains an invalid Model 1 Option 2 HCTA key.
The sender must include a valid Model 1 Option 2 HCTA key in the data packet as required and retransmit.
The filename used for the reviewer key is incorrect. The reviewer’s key name must match the Sender country code.
If the user belonging to the country XXX submitted a package, the second key should be named:
000000.00000.TA.XXX_Key
The data packet failed IDES validation. The data packet contains an unexpected error.
The sender should first retry the transmission, and if the same error (RC999) persists, the sender should contact the IDES Help Desk and open a ticket to have the IDES team troubleshoot the issue
Table 28 – List of Alert Codes for Failed Transmissions
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# 15.7.3 Examples of Transmission Alerts

The report corresponds to all transmissions uploaded to IDES by FATCA or Foreign Filers with their different statuses. As a result, this report is a combination of different colored coded events.
The last status should be a green colored event for each IDES Transmission ID; otherwise, this indicates that the file is still processing or failed after the submitter received an RC001.
Successful Upload
The report will show three events for a given file upload or IDES Transmission ID with the last status being a successful download by the IRS.
Code Reason Description / Action RC001 File Uploaded Transmission uploaded – Type: SA The data packet passed IDES validation and is now available for download by the receiver.
No action is required from the sender.
RC021 File Available for Download Transmission downloaded – Type: RD File available for download by the receiver (IRS).
No action is required from the sender.
RC024 Receiver Downloaded Transmission downloaded – Type: SA The data packet passed IDES validation and was downloaded by the receiver (IRS).
Action: The sender should get a notification regarding their submission. The folder Inbox\840 has to be watched for download.
Table 29 – Successful Transmission Upload
Successful Upload- Certificate Failure
The report will show four events for a given file upload or IDES Transmission ID with the last status being a failure.
Code Reason
RC001 File Uploaded
RC021 File Available for Download RC024 Receiver Downloaded RC020 Certificate Failure
Table 30 – Certificate Failure
Description / Action
Transmission uploaded – Type: SA
The data packet passed IDES validation and is now available for download by the receiver.
No action is required from the sender.
Transmission downloaded – Type: RD
File available for download by the receiver (IRS).
No action is required from the sender.
Transmission downloaded – Type: SA
The data packet passed IDES validation and was downloaded by the receiver (IRS).
Action: The sender should get a notification regarding their
Transmission Deleted – Type: DL
The data packet failed IDES validation. The digital certificate in the data packet is expired, revoked, or invalid.
The sender must include a valid certificate from an IRS approved 167 168
Successful Upload – File Expired and Not Downloaded by IRS
The report will show three events for a given file upload or IDES Transmission ID except for the last status (file expiration). The file expired without any download action by FATCA users. These transmissions are deleted with the error type DL.
Code Reason Description / Action RC001 File Uploaded Transmission uploaded – Type: SA The data packet passed IDES validation and is now available for download by the receiver.
No action is required from the sender.
RC021 File Available for Download Transmission downloaded – Type: RD File available for download by the receiver (IRS).
No action is required from the sender.
RC007 File Expired After 7 Days (FI/HCTAs) or 30 days (Foreign Filers)
Transmission deleted – Type: DL
The data packet passed IDES validation, but it was not downloaded by the IRS during the 7 day (FI/HCTA) timeframe or 30 day (Foreign Filers) timeframe, and it has expired.
The receiver should contact the IDES helpdesk for additional support.
Table 31 – Expired Transmissions Not Downloaded by IRS
15.7.4 Examples of Transmission Alerts - Model 1 Option 2
Successful Upload (HCTA Approved)
The report will show a minimum of five events for a given file upload or IDES Transmission ID. The sender country’s HCTA may not download the FFI file or download the file several times. If the HCTA downloads the FFI more than once, each download will appear separately.
Code Reason
RC029 File Uploaded
RC022 File Available for Review RC030 Downloaded by the HCTA
Reviewer
RC023 Upload-Approved by Tax
Authority
RC021 File Available for Download RC024 Receiver Downloaded
Description / Action
Transmission uploaded – Type: SA
The data packet passed IDES validation and is now available for download and approval by the Model 1 Option 2 HCTA.
No action is required from the sender.
Transmission downloaded – Type: RD
File available for download by the reviewer in the pending folder Action: No action from the sender Reviewer (sender country’s HCTA) must download the file made available in the pending folder
Transmission downloaded – Type: SA
The data packet passed IDES validation and was downloaded by the receiver (sender country’s HCTA).
Action: No action from the sender Reviewer (sender country’s HCTA) must move the file made available in the pending folder based on expected action: .approved or .rejected The data packet passed IDES validation and has been approved by the Model 1 Option 2 HCTA. It is now available for download by the receiver.
No action is required from the sender
Transmission downloaded – Type: RD
File available for download by the receiver (IRS).
No action is required from the sender.
Transmission downloaded – Type: SA
The data packet passed IDES validation and was downloaded by the receiver (IRS).
Action: The sender should get a notification regarding their submission. The folder Inbox\840 has to be watched for download.
Table 32 – Model 1 Option 2 Approved Upload
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Successful Upload (HCTA Rejected)
The report will show a minimum of three events for a given file upload or IDES Transmission ID. The sender country’s HCTA may not download the FFI file or download the file several times. If the HCTA downloads the FFI file more than once, each download will appear separately.
The last status will show as a failure (file rejected).
Code Reason Description / Action RC029 File Uploaded Transmission uploaded – Type: SA The data packet passed IDES validation and is now available for download and approval by the Model 1 Option 2 HCTA.
No action is required from the sender.
RC022 File Available for Review Transmission downloaded – Type: RD File available for download by the reviewer in the pending folder Action: No action from the sender Reviewer (sender country’s HCTA) must download the file made available in the pending folder RC030 Downloaded by the HCTA
Reviewer
Transmission downloaded – Type: SA
The data packet passed IDES validation and was downloaded by the receiver (sender country’s HCTA).
Action: No action from the sender Reviewer (sender country’s HCTA) must move the file made available in the pending folder based on expected action: .approved or .rejected RC005 File Rejected Transmission deleted – Type: DL The data packet passed IDES validation, but it was not downloaded by the receiver during the 7-day window, and it expired.
The sender must contact the receiver to address any concerns and retransmit.
The receiver is either an FFI/HCTA or the IRS. The same code is used for both directions and the alert is sent to both the sender and receiver.
It means that if IRS did not download a file when IRS is a receiver, until the notification process is fixed, they should know why it has not been downloaded via the FAQ.
The receiver should contact the IDES helpdesk for additional support.
Table 33 – Model 1 Option 2 Transmission File Rejected
Expired Upload - No Action from HCTA
The report will show a minimum of three events for a given file upload or IDES Transmission ID. The sender country’s HCTA may not download the FFI file or download the file several times. If the HCTA downloads the FFI file more than once, each download will appear separately. The last status will be an exception (file expired).
Code Reason
RC029 File Uploaded
RC022 File Available for Review RC030 Downloaded by the HCTA
Reviewer
RC006 HCTA File Expired After 7 Days
Description / Action
Transmission uploaded – Type: SA
The data packet passed IDES validation and is now available for download and approval by the Model 1 Option 2 HCTA.
No action is required from the sender.
Transmission downloaded – Type: RD
File available for download by the reviewer in the pending folder Action: No action from the sender Reviewer (sender country’s HCTA) must download the file made available in the pending folder
Transmission downloaded – Type: SA
The data packet passed IDES validation and was downloaded by the receiver (sender country’s HCTA).
Action: No action from the sender Reviewer (sender country’s HCTA) must move the file made available in the pending folder based on expected action: .approved or .rejected
Transmission deleted – Type: DL
The data packet passed IDES validation, but it was not downloaded by the receiver during the 7-day window, and it has expired.
The sender must contact the receiver to address any concerns and retransmit.
The receiver is either an FFI/HCTA or the IRS. The same code is used for both directions and the alert is sent to both the sender and receiver.
It means that if IRS did not download a file when IRS is a receiver, until the notification process is fixed, they should know why it has not been downloaded via the FAQ.
The receiver should contact the IDES helpdesk for additional support.
Table 34 – Expired Upload: No Action from HCTA
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Expired Upload - No Action from IRS
The report will show a minimum of five events for a given file upload or IDES Transmission ID. The sender country’s HCTA may not download the FFI file or download the file several times. If the HCTA downloads the FFI file more than once, each download will appear separately.
The last status will be an exception (file expired).
Code Reason
RC029 File Uploaded
RC022 File Available for Review RC030 Downloaded by the HCTA
Reviewer
RC023 Upload-Approved by Tax
Authority
RC021 File Available for Download RC007 File Expired After 7 Days
Description / Action
Transmission uploaded – Type: SA
The data packet passed IDES validation and is now available for download and approval by the Model 1 Option 2 HCTA.
No action is required from the sender.
Transmission downloaded – Type: RD
File available for download by the reviewer in the pending folder Action: No action from the sender Reviewer (sender country’s HCTA) must download the file made available in the pending folder
Transmission downloaded – Type: SA
The data packet passed IDES validation and was downloaded by the receiver (sender country’s HCTA).
Action: No action from the sender Reviewer (sender country’s HCTA) must move the file made available in the pending folder based on expected action: .approved or .rejected The data packet passed IDES validation and has been approved by the Model 1 Option 2 HCTA. It is now available for download by the receiver.
No action is required from the sender
Transmission downloaded – Type: RD
File available for download by the receiver (IRS).
No action is required from the sender.
Transmission deleted – Type: DL
The data packet passed IDES validation, but it was not downloaded by the IRS during the 7-day (FI/HCTA) timeframe or 30 day (Foreign Filers) timeframe, and it has expired.
The receiver should contact the IDES helpdesk for additional support.
Table 35 – Expired Upload: No Action from IRS
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Appendix A: Acronyms
Acronym Definition
AES Advanced Encryption Standard CA Certificate Authority CRL Certificate Revocation List DER Distinguished Encoding Rules FATCA Foreign Account Tax Compliance Act FCPA Federal Common Policy Root CA FFI Foreign Financial Institution FI Financial Institution FTP File Transfer Protocol GIIN Global Intermediary Identification Number HCTA Host Country Tax Authority HTTPS Hypertext Transfer Protocol Secure IDES International Data Exchange Service IGA Intergovernmental Agreement IRS Internal Revenue Service Model 1A FFIs can report data to their national tax authorities (HCTAs) who in turn report to the Residence Country Tax Administration (RCTA) NFFE Non-Financial Foreign Entity, is a foreign entity that is not a financial institution NTF Notification Communication OCSP Online Certificate Status Protocol PEM Privacy Enhanced Mail PKI Public Key Infrastructure PMO Project Management Office RO Responsible Officer RPT FATCA Report Communication RSA Rivest, Shamir and Adleman SFTP Secure File Transfer Protocol SSH Secure Shell TCC Transmitter Control Code TCC GIIN Transmitter Control Code Global Intermediary Identification Number TFI Territory Financial Institution TIEA Tax Information Exchange Agreement TLS Transport Layer Security USWA United States Withholding Agents UTC Universal Time Coordinated XML Extensible Markup Language
Table 36 – Table of acronyms used in this document
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Appendix B: File Naming Convention File Name* Description
Associated IGA
Group
FATCAEntitySenderId_Payload
Encrypted payload using a randomly generated one-time use key (preference: AES-256) All FATCAEntityReceiverId_Key Key encrypted using the receiver public key All HCTAFATCAEntityId_Key Key encrypted using HCTA public key Model1 Option 2 FATCAEntitySenderId_Metadata.xml FATCA Metadata to ensure that recipients properly process FATCA XML reports. FATCA Metadata XSD will be published on the IRS website Note: A text version of the FATCA metadata SenderGIIN_Metadata.txt will be accepted for partners not familiar with xml.
N/A
UTC_FATCAEntitySenderId.zip N/A N/A
Table 37 – IDES file naming conventions
*Foreign Filers should use their Foreign Filer TCC GIIN in lieu of the reference to “FATCAEntitySenderID”.
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Appendix C: Certificate Upload Error Messages Status Description CtlNotSignatureValid Specifies that the certificate trust list (CTL) contains an invalid signature.
CtlNotTimeValid Specifies that the certificate trust list (CTL) is not valid because of an invalid time value, such as one that indicates that the CTL has expired.
CtlNotValidForUsage Specifies that the certificate trust list (CTL) is not valid for this use.
Cyclic Specifies that the X509 chain could not be built.
HasExcludedNameConstraint Specifies that the X509 chain is invalid because a certificate has excluded a name constraint.
HasNotDefinedNameConstraint Specifies that the certificate has an undefined name constraint.
HasNotPermittedNameConstraint Specifies that the certificate has an impermissible name constraint.
HasNotSupportedNameConstraint Specifies that the certificate does not have a supported name constraint or has a name constraint that is unsupported.
InvalidBasicConstraints Specifies that the X509 chain is invalid due to invalid basic constraints.
InvalidExtension Specifies that the X509 chain is invalid due to an invalid extension.
InvalidNameConstraints Specifies that the X509 chain is invalid due to invalid name constraints.
InvalidPolicyConstraints Specifies that the X509 chain is invalid due to invalid policy constraints.
NoError Specifies that the X509 chain has no errors.
NoIssuanceChainPolicy Specifies that there is no certificate policy extension in the certificate. This error would occur if a group policy has specified that all certificates must have a certificate policy.
NotSignatureValid Specifies that the X509 chain is invalid due to an invalid certificate signature.
NotTimeNested Deprecated. Specifies that the CA (certificate authority) certificate and the issued certificate have validity periods that are not nested. For example, the CA cert can be valid from January 1 to December 1 and the issued certificate from January 2 to December 2, which would mean the validity periods are not nested.
NotTimeValid Specifies that the X509 chain is not valid due to an invalid time value, such as a value that indicates an expired certificate.
NotValidForUsage Specifies that the key usage is not valid.
OfflineRevocation Specifies that the online certificate revocation list (CRL) the X509 chain relies on is currently offline.
PartialChain Specifies that the X509 chain could not be built up to the root certificate.
RevocationStatusUnknown Specifies that it is not possible to determine whether the certificate has been revoked. This can be due to the certificate revocation list (CRL) being offline or unavailable.
Revoked Specifies that the X509 chain is invalid due to a revoked certificate.
UntrustedRoot Specifies that the X509 chain is invalid due to an untrusted root certificate.
Table 38 – IDES Certificate Upload Error Messages
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Appendix D: HCTA FATCA Entity ID Composition A Global Intermediary Identification Number or GIIN is issued to FIs and direct reporting NFFEs to identify themselves withholding agents and tax administrations for FATCA reporting.
The GIIN is a 19-character identification number that is a composite of several other identifiers.
In lieu of a GIIN, HCTAs will be issued an HCTA FATCA Entity ID. The HCTA FATCA Entity ID represents each country under an IGA and contains the following identifiers:
Format: 000000.00000.TA.<ISO> Characters Position Description 000000 1-6 N/a Separator 1 7 Period =.
00000 8-12 N/A
Separator 2 13 Period =.
TA
Category Code
14-15 HCTA = Tax Authority
Separator 3 16 Period =.
XXX
Country Identifier
17-19 Numeric ISO 3166-1 numeric standard country code of the Tax Authority
Table 39 – IDES HCTA FATCA Entity ID composition
Appendix E: IDES Alert Codes Note: The list provides an overview of the IDES alert codes you may receive after submitting a transmission archive using IDES. If a transmission is deleted, then the data packet was not transmitted. Review the alert code, correct the transmission archive, and retransmit. If you need assistance, refer to Section 13 Transmit a FATCA Report in the IDES User Guide, visit the IDES web pages, or contact IDES Help Desk. IDES Alert Codes and references to FATCA are applicable to Foreign Filer(s) unless otherwise indicated or specifically referencing HCTAs in this Appendix and in this guide.
Code Reason Description / Action To To To Sender Receiver Reviewer
(IRS) (HCTA)
Type: SA: - Transmission uploaded successfully
RC001 Successful upload
(including all IDES validation checks) RC029 Successful upload (including all IDES validation checks), waiting for HCTA approval (Model 1 Option 2) RC023 Successful upload and approval by the HCTA (Model 1 Option 2) RC002 Failed virus check in
IDES
RC003 Failed encryption check in IDES The data packet passed IDES validation X and is now available for download by the receiver.
No action is required from the sender.
The data packet passed IDES validation X checks and is now available for download and approval by the Model 1 Option 2 HCTA.
No action is required from the sender.
The data packet passed IDES validation X checks and has been approved by the Model 1 Option 2 HCTA. It is now available for download by the receiver.
No action is required from the sender.
Type: DL - Transmission deleted
The data packet failed IDES validation. X One or more files in the data packet are infected with malware.
If the files are properly encrypted, this likely indicates that the metadata file is the infected file. The sender must perform a complete anti-virus check to clean the data packet and retransmit.
The data packet failed IDES validation. X One or more files in the data packet are not encrypted as required.
The sender must encrypt the FATCA XML document and the AES key as required in the data packet and retransmit.
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Code Reason
RC004 Failed FATCA Metadata schema check in IDES RC005 Transmission was rejected by the sender’s HCTA (Model 1 Option 2) RC006 No actions taken by the sender’s HCTA (Model 1 Option 2); transmission expired after 7 days RC007 Transmission ready for receiver to download, but expired after seven (7) days RC008 Invalid FATCAEntitySenderID or
GIIN
RC009 Invalid Receiver GIIN
RC010 Sender not authorized for the Receiver To To Description / Action To Sender Receiver Reviewer
(IRS) (HCTA)
The data packet failed IDES validation. X The metadata XML document did not validate against the metadata XML schema.
The sender must include a valid metadata XML document in the data packet and retransmit.
The data packet passed IDES validation, X X X but it was rejected by the Model 1 Option 2 HCTA.
The sender must contact the corresponding HCTA directly to address any concerns and retransmit.
The data packet passed IDES X X X validation, but it was not approved by the Model 1 Option 2 HCTA during the 7-day approval window, and it has expired.
The sender must contact the corresponding HCTA directly to address any concerns and retransmit.
The data packet passed IDES X X validation, but it was not downloaded by the receiver during the 7-day (FI/HCTAs) timeframe or 30 day (Foreign Filers) timeframe, and it has expired.
The sender should review the FAQs on IRS website or contact the IDES help desk for additional support to address any concerns and retransmit.
The data packet failed IDES validation. X The file name of the data packet does not contain a valid FATCAEntitySenderID that is in the correct format.
The sender must include a valid FATCAEntitySenderID in the correct format as part of the data packet file name and retransmit.
Not used X
Not used X
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RC011 Receiver not authorized for the Sender Not used X 180 Code Reason Description / Action To
Sender
To
Receiver
(IRS)
To
Reviewer
(HCTA)
RC012 FATCAEntitySenderID or GIIN does not match the payload or metadata The data packet failed IDES validation.
The FATCAEntitySenderID in the data packet file name does not match the FATCAEntitySenderID in the payload file name and/or metadata file name.
The sender must include the same FATCAEntitySenderID across the data packet as required and retransmit.
X
RC013 Receiver GIIN does not match the key The data packet failed IDES validation.
The data packet contains an invalid receiver key file.
The sender must include a valid receiver key file in the data packet as required and retransmit.
X
RC014 Payload missing The data packet failed IDES validation.
The data packet does not contain a payload file.
The sender must include a payload file in the data packet as required and retransmit.
X
RC015 Key missing The data packet failed IDES validation.
The data packet does not contain an AES key.
The sender must include an AES key in the data packet as required and retransmit.
X
RC016 Approving HCTA key missing (Model 1 Option 2) The data packet failed IDES validation.
The data packet does not contain the Model 1 Option 2 HCTA key.
The sender must include the Model 1 Option 2 HCTA key in the data packet as required and retransmit.
X
RC018 Package filename error The data packet failed IDES validation.
The file name of the data packet does not contain an underscore.
The sender must set an underscore as the data packet file name separator and retransmit.
X
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Code Reason Description /Action To
Sender
To
Receiver
(IRS)
To
Reviewer
(HCTA)
RC019 Metadata missing The data packet failed IDES validation.
The data packet does not contain a metadata file.
The sender must include a valid metadata XML document as required and retransmit.
X
RC020 Invalid certificate The data packet failed IDES validation.
The digital certificate in the data packet is expired, revoked, or invalid.
The sender must include a valid certificate from an IRS approved certificate authority as required in the data packet and retransmit.
X
RC025 Invalid zip package file The data packet failed IDES validation.
The data packet was not archived as required.
The sender needs to archive the data packet using a compatible Zip compression tool as required and retransmit.
X
RC026 Too many files in package The data packet failed IDES validation.
One or more extra files are included in the data packet. The data packet should contain only 3 files (or 4 files in the case of a sender in a Model 1 Option 2 jurisdiction).
The sender must include only the required files in the data packet and retransmit.
X
RC027 Zip package contains a folder The data packet failed IDES validation. A folder is included in the data packet.
The sender must delete the folder and all its contents from the data packet and retransmit.
X
RC028 Invalid approving HCTA key name (Model 1 Option 2) The data packet failed IDES validation.
The data packet contains an invalid Model 1 Option 2 HCTA key.
The sender must include a valid Model 1 Option 2 HCTA key in the data packet as required and retransmit.
X
Code Reason
RC999 Unexpected error
To To
Description /Action To
Sender Receiver Reviewer
(IRS) (HCTA)
The data packet failed IDES validation. X The data packet contains an unexpected error.
The sender should first retry the transmission, and if the same error (RC999) persists, the sender should contact the IDES Help Desk and open a ticket to have the IDES team troubleshoot the issue
Type: RD - Transmission available for download
RC021 Available for receiver to download (Model 1 Option 2) RC022 Available for HCTA review (Model 1 Option 2) RC024 Downloaded by the receiver RC030 Downloaded by the The data packet passed IDES validation X and is now available for download by the receiver.
No action is required from the sender.
The data packet passed IDES validation X X and is now available for download by the Model 1 Option 2 HCTA for review.
No action is required from the sender.
The Model 1 Option 2 may download and review the data packet from the Pending folder.
Type: SA - Transmission downloaded
The data packet passed IDES validation X and was downloaded by the receiver.
No action is required from the sender.
The data packet passed IDES validation X X HCTA reviewer (Model 1 Option 2) Table 40 – Types of Alerts and was downloaded by the Tax Authority approver.
No action is required from the sender.
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Appendix F: Data Preparation User Tips Due to the implementation of highly secured data transmissions, sometimes it can be challenging to trace the source of a data transmission problem. In response to user questions and common user errors, the IRS has compiled a list of tips to assist users with the data preparation and transmission processes.
If you identify any issues that are not covered here, please forward comments to lbi.fatca.ides@irs.gov. Due to the volume of questions received, responses to these issues will be addressed through future updates to this document or in IDES FAQs rather than via personalized responses.
The suggestions below represent the most common solutions. The solutions are grouped into four categories:
Data Package
Payload file
Key file
Metadata file
All validation checks apply to the production and test environments. Certain critical errors will cause the immediate rejection of a transmission, and additional error checks will not be performed. Be aware that even if you correct the initial error, your transmission package may be rejected again if additional errors are found.
Overall Package (Data Package)

The transmission packet is in an incorrect format (not ZIP). The file extension must be .ZIP.
The file was compressed with an incorrect compression algorithm.

All files must be compressed using the standard Deflate algorithm and common ZIP tools such as WinZip, 7Zip, etc.
More information can be found at http://www.irs.gov/Businesses/Corporations/Compression-tools.

The data packet has an incorrect file name.

The data packet filename must be in the format UTC_FATCAEntitySenderId.zip, where UTC represents a timestamp including milliseconds.
For example, the filename 2024115T163045320Z_000000.00000.TA.124.zip represents a file submitted by the Host Country Tax Authority (HCTA) for Canada created at 2024 January 15 16:30:45.320 Z.

The transmission packet contains subfolders.

The transmitted ZIP file may not contain subfolders and data packets should only contain archived files at the root level.

The transmission packet contains additional files.

There are too many files archived in a folder. The ZIP file should only contain one payload file, one metadata file, and either one or two keys. No other files can be included. Ensure you have the proper naming UTC_FATCAEntitySenderId.zip.

The transmission packet failed virus scan.

The transmission packets are scanned for viruses during the upload process and will be rejected and/or deleted if a virus or other threats are detected.
Payload file

The payload was not attached to the file.

A valid XML payload is required with each transmission packet. The requirement also applies to test packages. If the payload file is not present, the transmission is rejected even if the other parts of the data packet are created properly.
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The payload file was not in the proper XML format.

The payload file must be in XML format document and created according to the published XML schema. If the data is presented in a non-XML format, your transmission will be rejected.

The payload file has an incorrect filename.

The payload file name must be in the proper naming convention or format FATCAEntitySenderID_Payload.
For example, if the sender is an HCTA, the file name should be 000000.00000.TA.NNN_Payload, where NNN is the three digit ISO code for the HCTA’s country. Note that there is no extension on the file. Also check for correct capitalization.

The payload file is not encrypted or fails entropy check.

It is not possible to determine whether a file is properly encrypted. IDES applies an entropy check to determine if a file was likely to be encrypted. If the file does not pass the entropy check, it will not be accepted. Encrypt the payload using a randomly generated AES-256 key with the following settings:

Cipher Mode: CBC
Salt: No Salt
Initialization Vector: 16 byte IV
Key size: 256 bits/32 bytes
Encoding: None
Padding: PKCS#5 or PKCS#7
The payload file is not signed.

The payload file must be digitally signed by the sender using the standard RSA digital signature method. More information can be found at http://www.irs.gov/Businesses/Corporations/Digital-Signatures-for-Data-Preparation.

The digital signature is not valid.

IDES require an enveloping signature and the SHA2-256 algorithm. If an incorrect digital signature type or algorithm is used, the digital signature will fail validation. Any changes to the XML after the digital signature has been performed will cause the validation to fail. There are digital signature validation tools available that can be used to verify the signature is valid before submission.

The digital signature used the wrong signature type, such as enveloped or detached.

The XML must be signed with an enveloping digital signature. If the wrong digital signature type is applied the data packet will fail validation. If you create a different kind of signature but move the signature block within the XML file so that it appears to be an enveloping signature, the file will still fail validation.
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The key used for signature does not match the certificate store.

The private key used to perform the digital signature must correspond with the certificate that was uploaded during IDES enrollment. IRS sample keys and certificates should not be included as part of the data packet.

The file contained incorrect encryption settings. The file may contain one or more incorrect settings, such as:
Wrong cipher mode
Salt settings
Wrong key size
Encoding applied
Wrong padding

More information can be found at http://www.irs.gov/Businesses/Corporations/IDES-Data-Transmission-and-File-Preparation or review Item 10 above.

The FATCA XML Schema v2.0 contains invalid elements.

Only elements described in the published XML schema may be used. Certain elements are required in the transmitted payload XML. Review the FATCA XML Schema v2.0 User Guide at https://www.irs.gov/pub/irspdf/p5124.pdf for details.

The FATCA XML Schema v2.0 contains illegal characters.

Certain characters cannot be used in the FATCA data packet or must be replaced with entity references. Review the information at http://www.irs.gov/Businesses/Corporations/FATCA-XML-Schemas-and-Business-Rules-for-Form-8966 for details.
Note that some signature tools may insert illegal characters in the KeyInfo element when generating a signature.
The KeyInfo element should be removed before submitting the data packet.
Key File

There is no key file in the transmission data packet.

A key file representing each receiver for the package must be present in the data packet.

The key file has an incorrect file name.

The key file name must be in the correct format FATCAEntityReceiverId_Key. Files received by the IRS should have a file named 000000.00000.TA.840_Key.

The data packet has the incorrect key size.

The unencrypted key file should have a length of 48 bytes (32 bytes for AES, plus 16 bytes for IV). Encrypt the key file and place it in the archived data packet. The key size should be 256 bytes. Verify the key size before and after encryption. If you move the key file between operating systems, it may add extra characters that cause an incorrect key size or transmission failure.

The key file is not encrypted or fails entropy check.

Cipher Mode: CBC
Salt: No Salt
Initialization Vector: 16 byte IV
Key size: 256 bits/32 bytes
Encoding: None
Padding: PKCS#5 or PKCS#7

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The key file is encrypted with an incorrect key.

The key must be encrypted with the AES public key of the recipient. For files received by the IRS, use the public key available at www.ides-support.com.

The wrong padding was used during the encryption process.

The padding used during the key encryption must be PKCS#1 v1.5. Ensure the tool used to perform the encryption has the correct padding settings.

The data packet is missing the second key file (Model 1 Option 2 Only).

If you submit under Model 1 Option 2, there should always be two keys present in the archived data packet. One key for the IRS and the second key will be used by the HCTA.
More information on keys required for the Model 1 Option 2 can be found in Step 6, Section 11.2 Prepare the FATCA XML File of the IDES User Guide.

The data packet contains a second key file, and you are not under a Model 1 Option 2 (M1O2) IGA.

Only submitters under a Model 1 Option 2 agreement should submit a data packet with two key files. All other submitters should submit an archived data packet that contains only one key file.
Type of File Model 1, Option 2 (Only) - Attach 4 Files Models 1 & 2 - Attach 3 Files Metadata FATCAEntitySenderId_Metadata.xml FATCAEntitySenderId_Metadata.xml Key File(s): FATCAEntityReceiverId_Key FATCAEntityReceiverId_Key HCTAFATCAEntityId_Key N/A Payload FATCAEntitySenderId_Payload FATCAEntitySenderId_Payload
Table 41 – Data Packaging Tips
Metadata File

The metadata file has an incorrect file name.

The metadata file name must be in the recommended format FATCAEntitySenderId_Metadata.xml.
For example, if the sender is an HCTA, the file name should be 000000.00000.TA.NNN_Metadata.xml, where NNN is the three digit ISO code for the HCTA’s country

The metadata file is encrypted.

The metadata file must NOT be encrypted. IDES reads the metadata file and uses the elements to identify and route the transmission.

There are invalid elements in the metadata schema.

Please review the Metadata user guide for information on the fields to use in the Metadata file.

There are missing elements required in the metadata schema.

IDES validates the following mandatory elements in the metadata Schema:

FATCAEntitySenderID (see #31 below)
FATCAEntityReceiverID
FATCAEntCommunicationTypeCd
SenderFileID
FileCreateTS
TaxYear (see #33 below)
FileRevisionInd

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There is an incorrect type code (NTF or RPT) in the metadata schema.

All FATCA reporting files submitted to the IRS should have the transmission type code RPT. RPT is the only allowable entry. The NTF code is used for Notifications that are sent in response by IRS. If the incorrect code (NTF) is used on a report, the file cannot be processed and will fail validation.

The metadata SenderID element does not match the IDES account used.

The SenderID in the metadata file must represent the GIIN associated with the user who is logged in to IDES and transmitting the data packet.

The metadata ReceiverID element is not the IRS GIIN.

The ReceiverID in the metadata file must be the IRS GIIN: 000000.00000.TA.840.

The metadata TaxYear element is invalid or missing. A valid TaxYear must be specified.
The metadata file contains illegal or restricted characters.

Certain characters are prohibited and must be encoded or replaced with entity references. Review the information at http://www.irs.gov/Businesses/Corporations/FATCA-XML-Schemas-and-Business-Rules-for-Form-8966 for details.
IDES Testing Window
The IDES Open Testing windows provide users with a safe test environment (Problem Solving Environment (PSE)) to submit test FATCA Report files in non-production to troubleshoot data file submission issues. Enrolled IDES users can log into the PSE/testing environment during open testing windows to submit their files using the same credentials used for production.
Periodically, there may be FATCA system upgrades that would necessitate an ad-hoc open test window. There is one annual open test windows per year regardless of whether there have been changes to the FATCA Reporting process.
Your participation in IDES open testing is voluntary.
Additional information on the IDES testing is found on the IDES Testing Schedule webpage.
Please subscribe to the FATCA News and Information List to stay current on IRS news, guidance, regulations, reporting process changes, and testing windows.
Note: Please DO NOT submit production files to the test environment nor test files to the production environment.
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Appendix G: IDES Gateway UI Accessibility
Getting Started
Visually impaired users can use Secure Transport Web Client with screen reader applications. Web Client has passed accessibility validation for visually impaired users with JAWS (Job Access with Speech) on Windows.
Tips when using JAWS
If you are using Job Access with Speech (JAWS) as your screen reader, we recommend using Microsoft Edge as your browser with the latest version of JAWS. You do not need to change the screen reader setting for use with Web Client.
When in the Forms mode you can also use Web Client keyboard shortcuts to navigate faster and easier. To enter the Forms mode at any time, turn off the virtual cursor and press JAWS + z to hear when the virtual cursor is turned off or on.
Tips when using NVDA
If you are using Non Visual Desktop Access (NVDA), we recommend using Mozilla Firefox as your browser. You do not need to change the screen reader setting to navigate around Web Client.
NVDA will automatically enter the Focus mode when focus is on a tabs control, on a Remote folder. The Focus mode allows you to use the arrow keys to navigate between files and folders, tabs.
When in the Focus mode you can also use Web Client keyboard shortcuts to navigate faster and easier. To toggle between the Focus and Browse mode at any time press NVDA + SPACEBAR to hear a specific tone for each mode.
Accessing Web Client
The following topics describe accessing Web Client with a screen reader.
Logging in
To login with a screen reader:

Use the TAB key to navigate between fields.
TAB to the User ID edit box and type in your user identification.
TAB to the Password edit box, type in your password and press ENTER. You are taken to the default view of Web Client. Alternatively, focus and press the LogIn button.

Recovering your password
If you forgot your password:
On the login page use the TAB key to focus the Forgot Your Password link and activate it.
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Session timeout
After a period of inactivity Web Client will automatically logout. To login again, focus and activate the Login Page link.
Navigating Web Client
The following topics describe navigating Web Client with a screen reader.
Navigation overview
By default, after logging in the focus is on the Remote Folders tab. To navigate through the list of files and folder, press the DOWN and UP arrows. To open an item, press o or Enter.
Web Client has a number of keyboard shortcuts to make navigation faster and easier. For a complete list of keyboard shortcuts, refer to the Shortcut Tables.
Another fast and easy way to navigate using the screen reader built-in commands:

For JAWS users: JAWS + F7 to display the Links list, JAWS + F6 to display the Headings list, and JAWS + F5 to Select a form field
For NVDA users: NVDA + F7 to display the Elements list with links, headings, and landmarks Note that when the focus is on a tab control; the screen reader commands are automatically disabled and allows the usage of keyboard shortcuts.

To regain control of the virtual cursor and to use screen reader commands:

For JAWS users: Press the NUMPAD PLUS key to hear the virtual PC cursor enabled. Alternatively, you can press ESC or ENTER.
For NVDA users: Press NVDA + SPACEBAR to hear the specific tone for the Focus mode.

Web Client buttons and menus
The Web Client button and menus enable you to perform actions on your files, folders, and messages. Most of these buttons and menu actions have keyboard shortcuts for quick access. To navigate you can also use TAB or SHIFT +
TAB.
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Managing Files and Folders
The following topics provide instructions for managing files and folders with a screen reader.
Open folders
To open a folder from your Remote Folders view list:

Use the DOWN and UP arrows to navigate through the list. If you have switched to icons view, use the RIGHT and LEFT arrows.
To open a folder, press Enter.

Upload a file
To upload a file in a remote folder:

Navigate through the IDES Gateway list and open the folder where you want to upload the file.
Press the Upload Files button or, if you are using shortcuts, press u.
Use TAB to focus the Select file to upload button and press SPACEBAR to activate.
Select the files to be uploaded and then press ENTER.

Download a file
To download a file from a remote folder:

Navigate through the IDES Gateway list and select the file you want to download.
Press the Download button or, if you are using shortcuts, press d or ENTER.
Use your browser file download feature to complete the download.

Move a file
To move a file from one remote folder to another:

Navigate through the IDES Gateway list and select the file you want to move.
Press the Actions button to open the actions menu or, if you are using shortcuts, press a.
Press the DOWN arrow until you reach the Move command and then press ENTER.
Navigate through the IDES Gateway list and select the folder where you want to move the file.
Press the DOWN arrow until you reach the target folder and then press ENTER.

Read details about a file or folder
To read more details about a file or folder:

Press the Actions button to open the actions menu or, if you are using shortcuts, press a.
Press the DOWN arrow until you reach the Properties command and then press ENTER.
A dialog will be focused with the details listed in a table. You can use the DOWN an UP arrows to quickly read the list using your screen reader.

Alternatively, if you are using shortcuts, press CTRL + i to display the Properties dialog without using the Actions menu.
Using the Uploads monitor
The Transfers queue is a region of the application where you can track the status of uploaded files.
In the screen reader you can see if a transfer is in progress, finished, or failed. You can also pause and resume running transfers, as well as delete finished or running transfers.
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Although it can be collapsed and expanded, the contents are visible to screen reader users and accessible with
TAB, even when the region is collapsed.
To quickly focus on the Transfer queue:

Use screen reader commands to focus on and activate the Transfers queue heading two link – either available from the list of links or from the list of headings
Use the Go to keyboard shortcuts for Web Client. The shortcut to open the Transfers queue is g then q
While focused on the browser address bar press SHIFT + TAB. The Transfers list is the last item in Web Client and will immediately be focused

Pause or resume a transfer
To pause or resume a running transfer:

Focus on the Transfers queue.
TAB to focus on the Transfers list and use the UP and DOWN arrow keys to select a transfer.
Press the Pause or Resume buttons or, if you are using shortcuts, press p or r.

Delete a transfer
To delete a transfer:

Focus on the Transfers queue.
TAB to focus on the Transfers list and use the UP and DOWN arrow keys to select a transfer.
Press the Delete button or, if you are using shortcuts, press DELETE or #.

Keyboard Shortcuts for Web Client
Web Client has a number of keyboard shortcuts to make navigation faster and easier.
For the best experience screen readers automatically enable the use of shortcuts when focused on a tabs control, on a Remote folder.
To allow use of shortcuts at any time:

For JAWS users: Press JAWS + z to hear that the virtual cursor is turned off. Press the same combination if you want to turn the virtual cursor on again.
For NVDA users: Press NVDA + SPACEBAR to hear the specific tone for the Focus mode. Press the same combination if you want to return to browse mode again.

Tables
Use following list of keyboard shortcuts instead of mouse actions to perform actions in Web Client:
Application
To do this
Go to the previous tab
Go to the next tab
Press
Ctrl + Left or Ctrl + Page Up
Ctrl + Right or Ctrl + Page Down
With focus on a tab, go to the previous tab With focus on a tab, go to the next tab With focus on a tab, close the tab
Left
Right
Esc
With focus anywhere within a tab, close the tab Display a list of all keyboard shortcuts
Alt + Delete
?
Table 42 – Application Keyboard Shortcuts
Go To
To do this
Go to the Uploads queue
Table 43 – Go To Keyboard Shortcuts
Selection
To do this
Go to the next item in a list Go to the previous item in a list Select all items in a list Clear the selection in a list Extend the selection in a list Select or deselect an item
Table 44 – Selection Keyboard Shortcuts
Press g then q
Press j or Down or Right k or Up or Left
Shift + a or Ctrl + a
Shift + n
Shift + j or Shift + Down
Shift + k or Shift + Up x or Ctrl + Spacebar 189 190
Files and Folder Actions
To do this Press
Upload file u
Download a selected file d
Delete a selected file # or Delete Open a folder o or Enter Go to the previous folder Backspace Move a file v File properties i Refresh a folder e Display all actions menu a
Table 45 – Files and Folders Keyboard Shortcuts
Transfer queue actions
To do this Press
Cancel a running transfer or remove a completed transfer
# or Delete
Pause a transfer p
Restart a transfer r
Table 46 – Transfer Queue Keyboard Shortcuts
Tips when using shortcuts

Users of Mac OS X use the COMMAND key in place of the Ctrl key.
In Google Chrome, CTRL+SHIFT+ t reopens the last closed tab, so it cannot be used to move the input focus to the To field. Use TAB instead.
In the full version of Web Client, after you press u or CTRL+ u to display the Open window, use

CTRL+ ENTER to open folders and ENTER to select a file or folder to upload.

Apple Safari loses input focus after the applet is loaded to display the files under My Computer and when you press u or CTRL+ u to display the Open window. Use a keyboard shortcut, such as COMMAND+TAB, to return focus to Safari so that you can use the Web Client keyboard shortcuts.
In the Compose Mail page in Internet Explorer, use the SPACEBAR to invoke the Attach File button. You may need to press the SPACEBAR twice.

Documentation Accessibility
The accessibility of the documentation has been tested with JAWS.
Keyboard-only navigation

The documentation source code contains ARIA (Accessible Rich Internet Applications) to improve the natural tab order and add focus where needed.

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ARIA landmarks are used to identify the main elements of the online help windows.

Screen reader support

The documentation structure is clear and the source code of the online help can be interpreted by JAWS.
Alternative text is provided for images whenever necessary.
The PDF documents are tagged to provide a logical reading order.

Support for high contrast and accessible use of colors

The documentation can be used in high-contrast mode.
There is sufficient contrast between the text and the background color.
The graphics have the right level of contrast and take into account the way color-blind people perceive colors.

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Appendix H: IDES Communication Types
This table details the communication types that can be exchanged through IDES.
Acronym Communication Type Description RPT FATCA Report Sent by a registered entity, a Host Country Tax Authority (HCTA) to meet FATCA filing requirements or sent by a Foreign Filer to transmit information returns.
NTF FATCA Notification A response to a sender of a FATCA Report file concerning the outcome of processing the received FATCA Report file or the sender of a Foreign Filer report file concerning the outcome of processing the received FATCA Notification.
CAR FATCA Competent Authority Request (IRS Use Only) Sent to Model 2 HCTAs in response to pooled reports from reporting Model 2 FFIs on nonconsenting U.S. accounts and nonparticipating FFIs REG FATCA Registration Data (Reserved.
Do not use)
Annual registration list with POC's; Sent yearly (August timeframe) EOIR Exchange of Information Request Sent ad-hoc when another jurisdiction requests specific information from the IRS or in response to a specific information request from the IRS ICAP International Compliance Assurance Program Information sent through the OECD’s ICAP program to other jurisdictions; Sent ad-hoc JA Joint Audit Sent ad-hoc to other jurisdictions that request information from the IRS or in response to an information request from the IRS
Table 47 – IDES Communication Types
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Appendix I: Validate Digital Certificate Chain IRS approved certificate authorities may issue an intermediate certificate as part of their certificate chain. If you are having IDES transmission issues, it can be beneficial to review your certificate chain and compare that to the list of certificates provided at https://www.irs.gov/businesses/corporations/digital-certificates. To view your certificate and compare it to the information provided, you can follow these steps

Navigate to the folder containing your certificate file. These files will most commonly be provided in either a .cer, .crt, or .pem file format.
Open the certificate by double-clicking the certificate file to open it in the Windows Certificate Viewer.

Figure 178 – Windows Certificate Viewer

In the Certificate window, go to the Certification Path tab. Here you will see a hierarchical view of the certificate chain.

Figure 179 – Certificate Chain
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Identify the Certificates
The top-most certificate is the Root Certificate from your chosen Certificate Authority (CA).
The bottom-most certificate is your end-user certificate. This is the certificate issued to you.
The certificate listed between them is the intermediate certificate, which links your end-user certificate to the Certificate Authority (CA). The name provided for this certificate corresponds to the certificates named in the intermediate certificate list provided online.
By clicking the View Certificate button on either your Root or Intermediate certificate, you can view additional details and content related to the certificate.

The source document contains 188 figures (charts or worksheet graphics) not reproduced in this text version. See the official PDF above.