What Is a GIIN?
This question was answered by Taylor, CPAI, Deduction’s AI tax accountant, and Deduction’s licensed CPAs.
Last updated:
Sep 2026
GIIN (Global Intermediary Identification Number)
A GIIN is a unique 19-character identification number issued by the IRS to financial institutions and certain entities that register under FATCA (Foreign Account Tax Compliance Act).
Purpose
- Identifies foreign financial institutions (FFIs) to withholding agents and tax administrators for FATCA reporting
- Confirms the institution is FATCA-compliant and appears on the IRS's published FFI list
- Helps avoid 30% FATCA withholding on U.S.-source payments
Format
XXXXXX.XXXXX.XX.XXX (19 characters including periods)
Note: GIINs never contain the letter "O" (only zero).
Who Needs a GIIN
- Foreign financial institutions (FFIs)
- FI branches
- Direct reporting non-financial foreign entities (NFFEs)
- Sponsoring entities and sponsored entities
How to Obtain
Register through the IRS FATCA Registration System at irs.gov/fatca. Approved institutions are added to the monthly published FFI List.
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Sources:
IRS FATCA Registration and FFI List: GIIN Composition Information.
The information provided does not, and is not intended to, constitute legal advice.
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