This data element identifies the date of birth of the Individual Account Holder and provides tax
administrations with the choice of providing date of birth information in lieu of a TIN for the
Account Holder, in circumstances described in an applicable FATCA IGA. The date of birth
is left blank when/if the tax administration has not received date of birth information from its
financial institution or if a TIN is provided for the Account Holder. The BirthDate element is
used only when the message sender is another tax administration. The data format is YYYYMM-
DD.