Revised Publication 5190 provides an updated draft of the user guide for the International Data Exchange Services (IDES) that may be used by enrolled foreign intermediaries to transmit FATCA data.

Publication 5188 provides a user guide for the Metadata XML Schema v1.0, which explains how to prepare and validate the IDES metadata file used in FATCA reporting.

Revised Publication 571 updates guidance concerning tax-sheltered annuity plans (403(b) plans).