FIFA's ethics committee says its judges have sent Sepp Blatter and Michel Platini full written reasons for their eight-year bans.
Lawyers for Blatter and Platini can now use the document to file formal appeals with FIFA.
FIFA refused Platini's request last month to bypass its process and appeal directly to the Court of Arbitration for Sport.
The ethics judging chamber says it "fulfilled its commitment to provide the grounds" in the first half of January.
Blatter wants to be cleared before the Feb. 26 FIFA election congress.
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Platini has given up on being a candidate but wants to clear his name.
Blatter and Platini were judged to have broken ethics rules on conflicts of interest, breach of loyalty and offering or receiving gifts, over a $2 million payment in 2011.
