{
  "id": "EXC_FATCA_WITHHOLDING_WAIVER",
  "name": "FATCA Withholding Waiver for Non-Financial Foreign Entities",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to non-financial foreign entities (NFFEs) that provide a certification of no substantial U.S. owners or disclose the identity of U.S. owners to the withholding agent.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Avoids a 30% withholding tax on U.S. source payments to foreign entities by providing certifications regarding substantial U.S. ownership.",
  "irc_reference": "IRC §1472",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}