The IRS has updated its lists of countries with nonresident alien interest reporting requirements. The two lists are of countries with which the U.S. has, in effect, an agreement that requires payers to report certain deposit interest paid to nonresident alien individuals who’re residents of the other country under the U.S. tax code. One list is of countries with which the U.S. has, effectively, an income tax or other treaty or a bilateral agreement. The other list is of countries with which the IRS has determined that an automatic exchange of information is appropriate. You can find the lists in IRS Revenue Procedure 2019-23.