On March 15, 2022, the Internal Revenue Service (IRS) published a 2022 revision of Publication 5190, International Data Exchange Services (IDES) User Guide (02-2022). Pub. 5190 has not been updated since July 2020. In the 2022 revision, we see the following changes:
Section 2.4, System Availability. Updated supported browser section to include only Apple Safari (only on macOS), Google Chrome, Microsoft Edge, and Mozilla Firefox.
Sections 13.1-13.6, IDES Reports. Updated Items.
Section 13.7.4, Examples of Transmission Alerts. Updated Model 1 Option 2, RC030, Downloaded by the Host Country Tax Authority (HCTA) Reviewer. Here, the reviewer (sender country's HCTA) must MOVE the file made available in the pending folder based on the expected action of .approved or .rejected. The update changes 'rename the file' to 'move the file.'
Appendix F, IDES Testing Window. Updated to state that there is one annual open test window per year regardless of whether there have been changes to the FATCA Reporting process.
Check out the 2022 revision of Pub. 5190 here: