Instructions For Form 8966 (2015) (Page 10 of 13) in pdf

a Trustee-Documented Trust, or if the filer is making a

Direct Reporting NFFEs and Sponsored Direct Re-

payment to a Territory Financial Institution that is acting as

porting NFFEs. If you are a Direct Reporting NFFE or a

an intermediary and is not treated as a U.S. person or to a

Sponsoring Entity filing Form 8966 on behalf of a

certified deemed-compliant FFI that is acting as an

Sponsored Direct Reporting NFFE, do not complete Part

intermediary and providing the filer with information on a

II. Identifying information about the Direct Reporting NFFE

substantial U.S. owner of a passive NFFE account holder

or Sponsored Direct Reporting NFFE should be provided

or payee.

in Part I of the Form 8966.

Enter the information required by lines 6 through 10 to

Jointly held accounts. If you are reporting a

report the indicated information relating only to one of the

jointly held account in Part II, you must report

following:

each account holder that is a specified U.S.

A Sponsored FFI on behalf of which a Sponsoring

CAUTION

person on a separate Form 8966.

Entity is filing Form 8966.

A Sponsored Direct Reporting NFFE on behalf of which

Lines 1a through 5. Account holder or payee

a Sponsoring Entity is filing Form 8966.

information. Complete lines 1a through 5 as follows to

A Trustee-Documented Trust on behalf of which a

report information with respect to:

trustee is filing Form 8966.

A U.S. account held by a specified U.S. person and

A Territory Financial Institution not treated as a U.S.

maintained by a PFFI.

person that is acting as an intermediary and that receives

A passive NFFE with substantial U.S. owners or an

a withholdable payment from the filer of Form 8966.

ODFFI with certain equity or debt interests held by

A certified deemed-compliant FFI that is acting as an

specified U.S. persons that:

intermediary and providing the filer with information on a

1. Is an account holder of a PFFI, or

substantial U.S. owner of a passive NFFE account holder

2. Receives a withholdable payment from a

or payee.

withholding agent, unless the withholding agent receives

Lines 6 through 8c. Follow the instructions for lines 1a

the certification from a PFFI or Reporting Model 1 FFI

through 3c to provide the information required by lines 6

described in Withholding Agent Reporting under Accounts

through 8c. Enter the name and mailing address,

and Withholdable Payments Required to be Reported,

including country and postal code, of the Sponsored FFI,

earlier.

Sponsored Direct Reporting NFFE, Trustee-Documented

An account held by a nonparticipating FFI that is not

Trust, Territory Financial Institution, or a certified

included in a reporting pool.

deemed-compliant FFI acting as an intermediary. If the

post office does not deliver mail to a street address and

See specific instructions for Direct Reporting NFFEs

the entity identified on line 6 has a post office box, enter

and Sponsored Direct Reporting NFFEs, later, on how to

the post office box number instead of the street address.

complete Part II.

Line 9. If the entity reported on line 6 is a Sponsored FFI

Line 1a. Enter the name of the account holder or payee.

(other than a sponsored, closely held investment vehicle)

Line 1b. Check the appropriate box to indicate whether

or a Sponsored Direct Reporting NFFE, enter the

the account holder or payee is an individual or entity.

Sponsored Entity's GIIN on line 9, if the entity has

obtained a GIIN. If the entity reported on line 6 is a

Lines 2 through 3c. Enter the account holder’s or

Territory Financial Institution, Trustee-Documented Trust,

payee’s residence address, including country and postal

Sponsored FFI that is a sponsored, closely held

code, on lines 2 through 3c. If a residence address cannot

investment vehicle, or certified deemed-compliant FFI

be reported as required, report the address used for

acting as an intermediary, leave this line blank.

account or payee mailings by the FFI or withholding

agent.

Do not enter the GIIN of the Sponsoring Entity or

Line 3c. If you are reporting an address in the United

trustee of a Trustee-Documented Trust on line 9.

States, enter only the 9-digit zip code (zip + 4) for that

That information is reported on line 4.

CAUTION

address.

Line 10. If the entity shown on line 6 has been issued a

Line 4. If the account holder or payee has been assigned

U.S. TIN, enter the TIN on line 10. If you entered the

a TIN, enter that number on line 4. If the account holder or

entity's GIIN on line 9, do not complete line 10. If the entity

payee does not have a TIN, enter nine zeros on line 4.

shown on line 6 is a Territory Financial Institution that has

not been issued a TIN by the IRS, report the EIN assigned

Line 5. Check the appropriate box on line 5 that

to the entity by the relevant U.S. territory. If the entity

describes the account holder or payee reported on

shown on line 6 does not have either a GIIN or a TIN,

line 1a.

enter nine zeros on line 10.

Part III – Owner Information (File a separate

Part II – Account Holder or Payee Information

report for each U.S. Owner that is a specified

See the chart at Specific Instructions and Special

U.S. Person)

instructions for filers not specifically listed in chart, earlier,

See the chart at Specific Instructions and Special

before you begin this part to determine whether you are

instructions for filers not specifically listed in chart, earlier,

required to complete Part II.

before you begin this part to determine whether you are

required to complete Part III.

-10-

Instructions for Form 8966 (2015)

Instructions For Form 8966 (2015) Page 10

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