International Exchange of Information Manual

IEIM402190 - Reportable Information: Type of account

Reportable Information: Type of account

For reporting for the calendar year 2026 onwards, the type of Financial Account maintained by the Financial Institution must be reported. 

The options are:  

•Depository Account 

• Custodial Account  

• Cash Value Insurance Contract or Annuity Contract  

• Debt or Equity Interest in Investment Entity 

The option “not reported” should only be used when reporting for calendar year 2025 and previous years using the CRS2.0 XML schema.