On 27 November 2018, the Internal Revenue Service in the United States (“IRS”) released issue 2018-12, which reminds users that there will be a testing session of the FATCA International Data Exchange Service (“IDES”) from Monday, 17 December 2018 at 8:00 AM EST to Friday, 25 January 2018 at 5:00 PM (Link). The test session will be open to users that have completed IDES enrollment by Thursday, 13 December 2018 at 5:00 PM EST. In order to participate in testing, users need to have an active password. All passwords and profile information should be updated before the enrollment cutoff. All testing sessions will be announced on the IDES Testing Schedule web page (Link). If Financial Institutions need assistance with enrollment the IDES Help Desk should be contacted (Link).