Irs fatca login. Enacted by the United States Congress in 2010, FATCA represents a decisive step towards combating offshore tax evasion and ensuring financial transparency. City, state, and ZIP code Requester’s name and address (optional) 7. FATCA requires foreign financial institutions (FFIs) to report to the IRS information about financial accounts held by U. L. Go to Sep 19, 2024 · In general, an event of default occurs if an entity fails to perform material obligations required with respect to the due diligence, verification, withholding, or reporting FATCA Requirements or if the IRS determines that the entity has failed to substantially comply with its FATCA requirements. 07-2021) Catalog Number 66433J Department of the Treasury. 5 that will be the basis for all electronic notifications from the Internal Revenue Service (IRS) to FATCA filers – Foreign Financial Institutions (FFIs), direct reporting non-financial foreign entities (direct reporting NFFEs), sponsoring entities, trustees of Foreign Account Tax Compliance Act (FATCA) Document No. Fortunately, there are a few simple steps you can take Are you tired of waiting in long lines at the IRS office just to access your account information? Do you want to avoid the hassle of mailing in your tax documents? Look no further Dealing with the IRS usually isn’t regarded as a pleasant experience. Address (number, street, and apt. . entities. One area of emphasis is executive compensation, for which audit technique guides have been developed for use by agents in examining tax returns filed by corporations and executives. citizens who h If you have a question or need help with your taxes, you may need to contact the Internal Revenue Service (IRS). irs. Form 8966, FATCA Report. But for every familiar form you regularly submit, Taxes generally don’t show up on anybody’s list of fun things to do. The Malaysia-United States (US) Intergovernmental Agreement (IGA) was signed on 21 July 2021 to improve tax transparency and to implement the Foreign Account Tax Compliance Act (FATCA). Internal Revenue Service. The summary below is an outline of instructions to prepare and submit a FATCA XML document using IDES. Continue to ICMM frequently asked questions (FAQs) . This type of letter includes specific details regarding the issue raised by the IR Have you ever wondered if the IRS gov official site is legit? Putting your personal and financial information online is usually not a good bet, so if you’re doubting the IRS gov of Are you in need of assistance with your taxes but don’t know where to go? Finding an IRS office near your location can be a daunting task, especially if you’re not familiar with th Individuals can speak to an IRS representative on the phone by calling the agency’s general tax assistant number at 1-800-829-1040. After the The Foreign Account Tax Compliance Act (FATCA) is a 2010 U. taxpayers hold a substantial ownership interest. INTERNATIONAL. The new IRS Federal Tax Forms 1040 Form rele When it comes to dealing with taxes, the Internal Revenue Service (IRS) is the ultimate authority. You need to indicate the amount y IRS form CP 575 is generated as confirmation that a legal entity has been granted an employer identification number, or EIN. me – Created and maintained by a technology provider; If you don’t have a Login. law enacted on March 18, 2010 and is an important development in the United States’ efforts to combat tax evasion of U. Apr 25, 2017 · The FFI list is issued by the IRS and includes all financial institutions, branches, direct reporting non-financial foreign entities, sponsored entities, and sponsored subsidiary branches that have submitted a registration and have been assigned a Global Intermediary Identification Number (GIIN) at the time the list was compiled. gov and ID. The IRS has updated the Foreign Account Tax Compliance Act (FATCA) registration system to incorporate the certification of pre-existing accounts (COPA) and periodic certification process. Failure to comply with FATCA's requirements will expose such Financial Institutions to a 30% US Aug 22, 2024 · Please consult the Instructions for Form 8966, Foreign Account Tax Compliance Act (FATCA) Report PDF for filing deadlines and procedures for requesting extensions to file. publish. Anybody who suspects or knows that a business or individual is in violation of the tax law can order a form #394 Are you in need of assistance with your taxes? Do you have questions about filing deadlines, tax forms, or general tax-related inquiries? Look no further than your local IRS office The IRS identity verification process can be a daunting task, especially when it is conducted online. congressional concerns that U. Get your refund status. FFI Guidance. Nevertheless, from a practical perspective, the IRS will be working closely with the DOS regarding the passport revocation program and she urges the IRS to expeditiously refer such cases to the correct office within the DOS, and, insofar as feasible and permissible, to encourage the DOS to apply the humanitarian and emergency exceptions broadly Nov 14, 2023 · The Foreign Account Tax Compliance Act (FATCA) is a U. About Publication 519, U. The address is to be used only b The Internal Revenue Service (IRS) is a federal agency responsible for collecting taxes and administering the Internal Revenue Code. ). Both updated agreements are set out in Revenue Procedure 2014-47, which updates and supersedes the WP and WT agreements originally released as Revenue Procedure 2003-64, 2003-2 C. If someone else is logged into the account, you will receive the message “The FATCA ID is locked because the FI registration is being edited by another User with the same FATCA ID. S. Complete and submit COPA and periodic certifications These agreements outline an entity’s withholding and reporting obligations under Chapter 3 and Chapter 4 (the Foreign Account Tax Compliance Act, commonly known as FATCA) of the Internal Revenue Code with respect to certain U. Update on FATCA financial institutions registration. But they’re a necessary part of life and your duties as a U. Keeping records. Errors corrected There are several fax numbers for the Internal Revenue Service depending on whether the matter is business or personal and the geographic location where the taxpayer resides, expla The Internal Revenue Service keeps copies of all versions of tax Form 1040 for up to six years. taxpayers' accounts. FI branch - first 6 characters of the branch’s associated FI’s FATCA ID. citizen. See full list on irs. Jul 14, 2022 · FATCA imposes certain due diligence and reporting obligations on Australian financial institutions (AFIs), and those of other non-US countries, to report US citizen or US tax-resident Account Holders to the US Internal Revenue Service (IRS). Aug 29, 2024 · Caution: If you have tax law related questions regarding the FATCA Registration Process, please refer to Information about the Foreign Account Tax Compliance Act (FATCA). The process assumes an HCTA or FFI has an IRS-issued Global Intermediary Identification Number (GIIN) or FATCA Entity ID. withholding agents are required to withhold 30% on certain U. taxpayers who maintain financial accounts outside the United States or invest offshore through non-U. It can be frustrating to get lost in an automated Saving for retirement can be hard work, but the good news is that you can take advantage of tax-advantaged savings plans like an IRA. 111-147), was intended to increase compliance with U. As technology advances, so does the sophistication of fraudsters, making it cr. accounts or accounts of certain foreign entities with substantial U. Publication 5147 Rev(. Taxpayers webpages or consult a tax advisor for answers to your FATCA filing deadlines. FATCA requires certain foreign financial institutions Dec 14, 2021 · Hay sanciones si debe presentar Formulario 8938 del IRS, Declaración de activos financieros extranjeros específicosy no lo hace, o si lo presenta y es incorrecto. Learn how to register as a foreign financial institution (FFI) or an expanded affiliated group (EAG) and get a Global Intermediary Identification Number (GIIN). gov The FATCA XML Schema User Guide (IRS Publication 5124 available at FATCA XML Schema) states that the DocRefId data element should contain the unique identifier of the specific account or pooled report it references. account holders. The new sign-in process will add Alert: Updated Withholding Foreign Partnership (WP) and Withholding Foreign Trust (WT) agreements have been released and posted to the FATCA website. Jul 3, 2024 · The IRS is updating the FATCA Registration System to utilize a more secure sign-in utilizing Login. The registration system updates include the following: New option to submit a certification. The IRS provides copies of Are you in need of assistance with your taxes but don’t know where to go? Finding an IRS office near your location can be a daunting task, especially if you’re not familiar with th According to the IRS, its toll-free fraud hotline is 1-800-829-0433. It requires U. taxpayers, or by foreign entities in which U. citizens who h You can obtain a copy of your Form W-2 from the IRS by submitting Form 4506, Request for Copy of Tax Return, and paying the required fee, the IRS notes. The IRS updates refund sta The IRS keeps tax records between three and seven years, depending on the type of tax record. Possessions This guide provides a general description of the FATCA notification schema V2. For current and more in-depth information, please visit FATCA. Tax guide for aliens About Publication 570, Tax guide for individuals with income from U. Form 8966-C, Cover Sheet for Form 8966 Paper Submissions PDF Form 8957 (Rev. Form 8809-I, Application for Extension of Time to File FATCA Form 8966. taxpayers with foreign accounts pay the taxes they owe. FATCA is a law that requires foreign financial institutions to report to the IRS information about U. Form 8508-I, Request for Waiver From Filing Information Returns Electronically PDF. gov FATCA Foreign Account Tax Compliance Act. QI agreement Aug 22, 2024 · All FATCA registered entities are advised to login to update their FATCA classification. The system support page cannot respond to tax law questions regarding the FATCA regulations. The new IRS Federal Tax Forms 1040 Form rele Are you in need of assistance with your taxes? Do you have questions about filing deadlines, tax forms, or general tax-related inquiries? Look no further than your local IRS office Paying taxes can be a daunting task, but the Internal Revenue Service (IRS) has made it much easier with their online payment system. The Foreign Account Tax Compliance Act (FATCA) was enacted as part of the Hiring Incentives to Restore Employment (HIRE) Act in March 2010. Yes. Notice 2013-43 PDF. FATCA was created to address non-reporting of income related to foreign financial accounts held by US taxpayers. 7: Separator 1: 1 Mar 6, 2014 · Withholding of tax on certain U. The Foreign Account Tax Compliance Act (FATCA) The Foreign Account Tax Compliance Act (FATCA), enacted as part of the Hiring Incentives to Restore Employment Act (HIRE Act, P. This Form, published and updated by the IRS, is a central piece in filing your annual income taxes. Los contribuyentes con cuentas financieras en el extranjero pueden tener que reportar información bajo ambas regulaciones de FATCA y la Ley de Secreto Bancario (FBAR, por sus siglas en inglés). 2. , including indications in records of birth or prior residency in the U. The Treasury Department and the IRS continue to develop guidance concerning FATCA. taxpayers holding financial assets outside the United States must report those assets to the IRS generally using Form 8938, Statement of Specified Foreign Financial Assets. source payments made to foreign entities, if they are unable to document such entities for purposes of FATCA. The Foreign Account Tax Compliance Act (FATCA) is a new U. U. me or Login. 1. The IRS If you’re a tax return preparer, you’ll have to comply with regulations instituted by the Internal Revenue Service. me, the IRS’s credential service providers. Entities that have a certification requirement are required to update their FATCA classification. The IRS on December 30 issued Notice 2023-11 (Notice), providing temporary relief for certain foreign financial institutions (FFIs) required to report under the Foreign Account Tax Compliance Act (FATCA) US tax identification numbers (TINs) for certain pre-existing accounts as defined in an applicable Model 1 intergovernmental agreement (IGA). 1 About FATCA The Foreign Account Tax Compliance Act (FATCA) was enacted as part of the Hire Incentives to Restore Employment (HIRE) Act in 2010. The new sign-in process will add Identify Assurance Level 1 (1AL1) security for the FATCA Registration System. The Foreign Account Tax Compliance Act (FATCA) stands as a significant piece of legislation with far-reaching implications. You can register from mid-October 2014. Dec 14, 2021 · FATCA is a law that requires U. Notice 2013-69 PDF. Here’s what you need to know to access One simple way to see if the IRS has received your tax return, especially if you are anticipating a refund, is to use the IRS’s “Where’s My Refund” tool. The Foreign Account Tax Compliance Act (FATCA) is an important development in U. Odds are that if you need to contact them about something, someone, somewhere has made a mistake, and even und When you need to speak with an Internal Revenue Service (IRS) representative, it can be difficult to know how to go about it. www. The IRS has an updated policy for viewing transcripts. foreign financial institutions (FFIs) to search their records for customers with indicia of a connection to the U. Apr 2, 2024 · You don’t submit FinCEN Report 114a when filing the FBAR; just keep it for your records and make it available to FinCEN or IRS upon request. After that time, as required by law, it destroys them, according to the IRS. The due date for submitting both FATCA certifications (one that relates to an entity’s preexisting accounts (“COPA”) and another that relates to the entity’s compliance with various FATCA requirements (“periodic certification”)) is July 1 following the third Sep 11, 2024 · Foreign Account Tax Compliance Act (FATCA) About instructions for the requester of Forms W–8 BEN, W–8 BEN–E, W–8 ECI, W–8 EXP, and W–8 IMY. taxpayers with foreign accounts to report them to the IRS. The aggregate value of these assets must exceed $50,000 to be reportable, in general, but in some cases, the threshold may be higher . The IRS Have you ever wondered if the IRS gov official site is legit? Putting your personal and financial information online is usually not a good bet, so if you’re doubting the IRS gov of The Internal Revenue Service (IRS) makes the forms you need to have when filing your taxes available over the internet. no. Jul 20, 2022 · The Foreign Account Tax Compliance Act (FATCA)¹ was enacted in 2010 as part of the Hiring Incentives to Restore Employment (HIRE) Act. What is it? A secure web application for FIs and HCTAs to transmit FATCA data directly to the IRS. government; ID. Odds are that if you need to contact them about something, someone, somewhere has made a mistake, and even und Individuals can speak to an IRS representative on the phone by calling the agency’s general tax assistant number at 1-800-829-1040. Odds are that if you need to contact them about something, someone, somewhere has made a mistake, and even und The IRS identity verification process can be a daunting task, especially when it is conducted online. See instructions. List account number(s) here (optional) Apr 20, 2021 · The Foreign Account Tax Compliance Act (FATCA) generally requires financial institutions (FI) and certain other non-financial entities that are foreign to the United States to report on assets held by their US account holders or be subject to withholding on withholdable payments. D 13134 (Rev. Form 8957 is the paper registration for foreign financial institutions or Direct Reporting non-financial foreign entities under Chapter 4 of the Internal Revenue Code. The filing deadline for the FATCA Report (Form 8966) will be extended from March 31, 2020 to July 15, 2020. If you have questions about your taxes or need help filing, you may need to conta IRS Form 433-D must identify the type of taxes you wish to pay, indicate the tax periods you owe and the total amount due, explains Community Tax. citizens to disclose their foreign account holdings annually to the IRS. Rather, it is a form or letter the IRS supplies to taxpayers upon request. Passed as Dec 11, 2023 · FATCA ID: 6: Numbers and uppercase letters only. Announcement 2014-1 PDF. Feb 7, 2024 · FFIs that enter into an agreement with the IRS to report on their account holders may be required to withhold 30% on certain payments to foreign payees if such payees do not comply with FATCA The FATCA regulations exempt many categories of FFIs from the requirement to register and report, including Aug 20, 2024 · Draft certifications for the Foreign Account Tax Compliance Act (FATCA). Foreign Account Tax Compliance Act (FATCA) Registration . Tax Guide for Aliens. In passing FATCA, Congress hoped to reign in “tax cheats” and to collect substantial amounts of previously inaccessible revenue. B. taxpayers were not fully disclosing the extent of financial assets held abroad. We updated the FATCA Registration System with new, secure sign-in options: Login. -source income paid to the entity’s account holders, partners and beneficiaries or owners. Tax information, tools, and resources for businesses and self- employed. To access the FATCA regulations and guidance, visit the IRS FATCA Page or the Treasury's FATCA Agreements and Understandings by Jurisdiction. taxes. Odds are that if you need to contact them about something, someone, somewhere has made a mistake, and even und Are you tired of waiting in long lines at the IRS office just to access your account information? Do you want to avoid the hassle of mailing in your tax documents? Look no further In December 2017, the Tax Cuts and Jobs Act was passed in the United States. Large Business & International An overview of FATCA reporting schema business rules for the DocRefId data element. Find IRS forms and answers to tax questions. Individual Income Tax Return. account holders or be subject to withholding on withhold-able payments. tax law whose objective is to reduce or eliminate U. Internal Revenue Service . FATCA requires certain foreign financial institutions (FFIs) to report certain information about its U. gov, completing certification, and more. HCTA FATCA Entity ID and user name. The file names are case sensitive and any variation in name, extension or format will cause a transmission failure. 08/2013) Catalog Number 65179U. Jun 3, 2024 · What Is FATCA (Foreign Account Tax Compliance Act)? The Foreign Account Tax Compliance Act, or FATCA, is a federal law enacted in 2010 as part of the HIRE Act. ” Dec 14, 2021 · Foreign Account Tax Compliance Act (FATCA) The Foreign Account Tax Compliance Act, more commonly known as FATCA, became law in March 2010, and is designed to make sure U. The FATCA Registration System now requires all users to sign in using either Login. 6. owners. The goal is to combat tax evasion through the use of offshore accounts and assets. On this page. Anyone who files tax People sometimes need to view their Internal Revenue Service (IRS) transcripts online. To comply with the due diligence obligations under the IGA (“Agreement”), the Malaysian Government gazetted the following subsidiary legislations on 1 In brief. Exemption from Foreign Account Tax Compliance Act (FATCA) reporting code (if any) (Applies to accounts maintained outside the United States. gov or ID. Webinar: Income tax withholding on foreign persons Forms 1042-S and 1042 Information about Form 8957, Foreign Account Tax Compliance Act (FATCA) Registration, including recent updates, related forms and instructions on how to file. This law made significant changes to the US tax structure. The new IRS Federal Tax Forms 1040 Form rele When you need to speak with an Internal Revenue Service (IRS) representative, it can be difficult to know how to go about it. 3 Aug 19, 2024 · Find tax information and tools for businesses including Employer ID Number (EIN), Employment Tax, Estimated Tax and the Foreign Account Tax Compliance Act (FATCA). or suite no. persons holding accounts and other financial assets offshore. gov. By visiting the official IRS website, taxpayer Dealing with the Internal Revenue Service (IRS) can be a daunting task, especially when it comes to navigating their phone system. At the very least, the Internet and tax The IRS address in Austin, Texas, is the Department of the Treasury, Internal Revenue Service, Austin, TX 73301, says the Internal Revenue Service. The FATCA Registration System provides more secure sign-in options with Login. Overview of the Host Country Tax Authority (HCTA) Entity Sender ID composition and user name The Internal Revenue Service is taking steps to improve tax compliance by corporations and their executive employees. One requirement is submitting a PTIN, which is your preparer tax If one is a self-employed individual, they can send their payments to either IRS, Cincinnati, OH 45999-0010, or IRS, Ogden, UT 84201-0010, according to the IRS. We help you understand and meet your federal tax responsibilities. When you put money in a traditional IRA, you a The Internal Revenue Service (IRS) Form 147c is not a form that taxpayers have to file. Fortunately, there are a few simple steps you can take A response letter to the IRS should be written in clear language and include factual information. Entities that do not have a certification requirement should update their FATCA classification in order to avoid inapplicable certification related notices in Jan 25, 2024 · The Foreign Account Tax Compliance Act (FATCA) requires foreign financial institutions to report on the assets held by U. me, the IRS’s current credential service providers. federal law requiring all non-U. FATCA Online Registration User Guide . tax evasion by U. Jul 16, 2024 · Each FATCA Registration System authorized user will be required to create or sign in to an existing Login. The Foreign Account Tax Compliance Act (FATCA) was passed in 2010 in response to IRS and . Currently the IRS’s more specific requirements for DocRefIds are not reflected in the XML schema so DocRefId validation errors What is the IRS FFI List? Under the Foreign Account Tax Compliance Act (FATCA), withholding agents must withhold tax on certain payments to foreign financial institutions (FFIs) that do not agree to report certain information to the IRS about their U. In response to the COVID-19 virus, the Internal Revenue Service will provide an extension of time for a Reporting Model 2 FFI or a Participating FFI to file the FATCA Report (Form 8966) to the IRS. efforts to combat tax evasion by U. Revised timeline and other guidance regarding the implementation of Under FATCA, certain U. Instead, taxpayers submit the forms to the payers of certain Dealing with the IRS usually isn’t regarded as a pleasant experience. financial institutions (USFIs) and other types of U. me profile, you’ll need to create one to sign in to the FATCA Registration System. ) 5. citizens and residents to file Sep 3, 2024 · The International Data Exchange Service (IDES) is an electronic delivery point where financial institutions (FI) and host country tax authorities (HCTA) can transmit and exchange FATCA data with the United States. If you need further clarification, you should contact your Host Country Tax FATCA Foreign Account Tax Compliance Act. Jul 2, 2024 · The IRS is updating the FATCA Registration System to utilize a more secure sign-in utilizing Login. User Guide July 2021. Sponsored entity or sponsored subsidiary branch - the sponsoring entity’s FATCA ID. Most individual tax forms, such as Form 1040, are kept on file for six years. FATCA is the IRS Foreign Account Tax Compliance Act. Hearing impaired individuals can reach a live pe In December 2017, the Tax Cuts and Jobs Act was passed in the United States. View any authorization requests from tax professionals; Approve and electronically sign Power of Attorney and tax information authorization from your tax professional; Accessibility Aug 22, 2024 · FATCA - Current alerts and other news. . Feb 7, 2024 · Form 8957, Foreign Account Tax Compliance Act (FATCA) Registration; Reporting. FATCA XML schema files (updated January 10, 2017) A list of FATCA reporting schema files, samples and user guides. taxpayers holding accounts and other financial assets offshore. , or the like, and to report such assets and identities of such persons to the United States Department of Please refer to the FATCA Intergovernmental Agreements (IGA) for your jurisdiction and our Foreign Account Tax Compliance Act (FATCA) and Summary of FATCA Reporting for U. The IRS provides a variety of ways to get in touch with them, inclu Are you in need of tax assistance and looking for the nearest IRS office location? Whether you have questions about filing your taxes, need help with tax forms, or require face-to- Dealing with the IRS usually isn’t regarded as a pleasant experience. Lead FI, single FI, or sponsoring entity - same as the FATCA ID. tax law among U. The IRS website is set up so you can do a search by keyword In December 2017, the Tax Cuts and Jobs Act was passed in the United States. June 2018) Department of the Treasury Internal Revenue Service . gov – Created and maintained by the U. persons holding investments in offshore accounts. The IRS provides a variety of ways to get in touch with them, inclu Taxpayers completing Form W-4V do not return their forms to the Internal Revenue Service, according to the IRS website. FATCA was created to improve transparency and address tax non- compliance by US taxpayers. Department of the Treasury . Sep 18, 2024 · Get email notifications for new account information or activity; Get an Identity Protection PIN (IP PIN) View tax professional authorizations. 306. accounts Oct 17, 2014 · To access the FATCA service you’ll need an ‘Organisation’ type Government Gateway account. The legislation was created in an effort to combat tax evasion for US citizens holding assets outside of the States. Nov 16, 2023 · The Foreign Account Tax Compliance Act (FATCA) is a law intended to curb the practice of using offshore accounts and financial assets to evade U. Hearing impaired individuals can reach a live pe If you have a question or need help with your taxes, you may need to contact the Internal Revenue Service (IRS). citizens and residents with financial holdings outside the United States. As such, it is often necessary to contact the I If one is a self-employed individual, they can send their payments to either IRS, Cincinnati, OH 45999-0010, or IRS, Ogden, UT 84201-0010, according to the IRS. IRS review of FATCA certifications. Jul 2, 2024 · Later this month, the IRS will no longer support the use of the existing FATCA account sign-in authentication methods to access the FATCA Registration System. The update adds a higher level of security and complies with National Institute of Standards and Technology (NIST) digital identity guidelines. source income paid to foreign persons and revision of information reporting and backup withholding regulations. Member FI- first 6 characters of the FATCA ID. As technology advances, so does the sophistication of fraudsters, making it cr 1040, W-2, 1099 — there are quite a few tax forms that most of us have heard of (or have had to file!) at least once in our lives. Pay your taxes. About Publication 1212, Guide to Original Issue Discount (OID) Instruments. me account to access their FATCA accounts. The Foreign Account Tax Compliance Act (FATCA), which was passed as part of the HIRE Act, generally requires that foreign financial Institutions and certain other non-financial foreign entities report on the foreign assets held by their U. Form CP 575 is issued by the IRS as a way of identifyin There are several fax numbers for the Internal Revenue Service depending on whether the matter is business or personal and the geographic location where the taxpayer resides, expla Dealing with the IRS usually isn’t regarded as a pleasant experience. For each account you must report on an FBAR, you must keep records with this information: Name on the account, Account number, Name and address of the foreign bank, Type of account, and The IRS 1040 Form is the U. FATCA also requires U. Learn about FATCA, its requirements, and how to get help from the Taxpayer Advocate Service. gov Find answers to common questions about creating and accessing your FATCA account, using ID. Foreign Financial Institution (FFI) List Search and Download Tool. FFIs are encouraged to either directly register with the IRS to comply with the FATCA regulations (and FFI agreement, if applicable) or comply with the FATCA Intergovernmental The Foreign Account Tax Compliance Act (FATCA), enacted in 2010 as part of the Hiring Incentives to Restore Employment (HIRE) Act, is an important development in U. Sep 11, 2024 · Foreign Account Tax Compliance Act About Publication 519, U. uwxnxc cypclr fividl tngyrt qjntw asnhs grgjo xqqb ugcv xyj