On 26 November 2019, the U.S. Internal Revenue Service (“IRS”) released Issue 2019-9 announcing an upcoming Foreign Account Tax Compliance Act (“FATCA”) International Data Exchange Service (“IDES”) testing session (Link). IDES opens for testing from 16 December 2019, at 8:00 AM EST to 24 January 2020, at 5:00 PM EST. The test session will be open to users that have completed IDES enrollment by 12 December 2019, at 5:00 PM EST. User participation in IDES open testing is voluntary. In order to participate in testing, you need to have an active password. All passwords and profile information should be updated before the enrollment cutoff. Users should also verify the digital certificates uploaded to IDES for their organization are valid. All testing sessions will be announced on the IDES Testing Schedule web page (Link). For assistance with enrollment, the IDES Help Desk should be contacted (Link). Any production files submitted to the test environment will not be processed. Do not submit production files to the test environment or test files to the production environment.