Under FATCA certain US withholding agents, foreign financial institutions, and non-financial foreign entities, are required to file Form 8966 (Link), FATCA Report, using the International Data Exchange Service (IDES) provided by the IRS. The original due date for filing the 2014 Form 8966 was 31 March 2015. For calendar year 2014 reporting only: The IRS provided an automatic 90-day extension of time to file Form 8966 to all filers extending the deadline until 29 June 2015. Filers can now request a second automatic 90-day extension by completing the Request for Additional Extension of Time to File Form 8966 for Tax Year 2014 (Link). If a filer is unable to electronically file Form 8966 as a result of an undue hardship, a request to file Form 8966 on paper can be made by submitting the template Request for Waiver from Filing Form 8966 Electronically for Tax Year 2014. Both requests can be mailed together (Link).