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Part XIII – Foreign Government,

Part XVIII – Excepted

Government of a U.S. Possession, or

Nonfinancial Group Entity

Foreign Central Bank of Issue

Line 32. If you are an excepted nonfinancial group entity

you must check the box to certify that you meet all of the

Line 27. If you are a foreign government or political

requirements for this status.

subdivision of a foreign government (including wholly

Part XIX – Excepted Nonfinancial

owned agencies and instrumentalities thereof),

government of a U.S. possession, or foreign central bank

Start-Up Company

of issue (each as defined in Regulations section 1.1471-6)

you must check the box and certify that you meet all of the

Line 33. If you are an excepted nonfinancial start-up

requirements for this status (including that you do not

company you must check the box to certify that you meet

engage in the type of commercial financial activities

all of the requirements for this status. You must also

described on this line except to the extent permitted under

provide the date you were formed or your board passed a

Regulations section 1.1471-6(h)(2)).

resolution (or equivalent measure) approving a new line of

business (which cannot be that of a financial institution or

If you are a foreign government or political

passive NFFE).

subdivision of a foreign government (including

TIP

wholly owned agencies and instrumentalities

Part XX – Excepted Nonfinancial

thereof), government of a U.S. possession, or foreign

Entity in Liquidation or Bankruptcy

central bank of issue, you should only complete Form

W-8BEN-E for payments for which you are not claiming

Line 34. If you are an excepted nonfinancial group entity

the applicability of section(s) 115(2), 892, or 895;

in liquidation or bankruptcy you must check the box to

otherwise you should use Form W-8EXP.

certify that you meet all of the requirements for this status.

Part XIV – International Organization

You must also provide the date that you filed a plan of

liquidation, plan of reorganization, or bankruptcy petition.

Line 28a. Check this box to certify that you are an

Part XXI – 501(c) Organization

international organization described in section 7701(a)

(18).

Line 35. If you are an entity claiming chapter 4 status as

a section 501(c) organization pursuant to Regulations

If you are an entity that has been designated as

section 1.1471-5(e)(5)(v) you must check the box and

an international organization by executive order

TIP

provide the date that the IRS issued you a determination

(pursuant to 22 U.S.C. 288 through 288f), check

letter or provide a copy of an opinion from U.S. counsel

box 28a. If you are claiming an exemption from

certifying that you qualify as a section 501(c) organization

withholding for purposes of chapter 3, however, use Form

(without regard to whether you are a foreign private

W-8EXP.

foundation).

Line 28b. If you are an international organization other

If you are a section 501(c) organization claiming

than an international organization described in line 28a,

an exemption from withholding for purposes of

TIP

you must check the box to certify that you satisfy all of the

chapter 3, however, use Form W-8EXP.

requirements for this status.

Part XXII – Nonprofit Organization

Part XV – Exempt Retirement Plans

Line 36. If you are a nonprofit organization (other than an

Lines 29a, b, c, d, e, and f. If you are an exempt

entity claiming chapter 4 status as a section 501(c)

retirement plan you must check the appropriate box to

organization pursuant to Regulations section 1.1471-5(e)

certify that you meet all of the requirements for this status.

(5)(v)) you must check the box to certify that you meet all

Part XVI – Entity Wholly Owned

of the requirements for this status.

by Exempt Beneficial Owners

Nonprofit organization under an IGA. If you are an

entity that is established and maintained in a jurisdiction

Line 30. If you are an entity wholly owned by exempt

that is treated as having in effect an IGA and you are

beneficial owners you must check the box to certify that

described in Annex I as a nonprofit organization that is an

you meet all of the requirements for this status. You must

Active NFFE, see Entities Providing Certifications Under

also provide the owner documentation described in this

an Applicable IGA under Special Instructions, later.

line establishing that each of your direct owners or debt

Part XXIII – Publicly-Traded

holders is an exempt beneficial owner described in

Regulations section 1.1471-6(b).

NFFE or NFFE Affiliate of

Part XVII – Territory

a Publicly-Traded Corporation

Financial Institution

Line 37a. If you are a publicly-traded NFFE you must

check the box to certify that you are not a financial

Line 31. If you are a territory financial institution you must

institution and provide the name of a securities exchange

check the box to certify that you meet all of the

on which your stock is publicly traded.

requirements for this status.

-13-

Instructions for Form W-8BEN-E (Rev. 7-2017)

Instructions For Form W-8ben(E) - Certificate Of Entities Status Of Beneficial Owner For United States Tax Withholding And Reporting (Entities) Page 13

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