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address is the address in the country where you claim to

received when you registered as a participating FFI or

be a resident for purposes of that country’s income tax. If

reporting Model 1 FFI. If your branch is receiving the

you are giving Form W-8BEN-E to claim a reduced rate of,

payment and is required to be identified in Part II, you are

or exemption from, withholding under an income tax

not required to provide a GIIN on line 9a. Instead, provide

treaty, you must determine residency in the manner

the GIIN of your branch (if applicable) on line 13.

required by the treaty. Do not show the address of a

You must provide your GIIN on line 9 if you are a

financial institution (unless you are a financial institution

nonreporting IGA FFI that is (1) treated as registered

providing your own address), a post office box, or an

deemed-compliant under Annex II to an applicable Model

address used solely for mailing purposes unless it is the

2 IGA or (2) a registered deemed-compliant FFI under

only address you use and it appears in your organizational

Regulations section 1.1471-5(f)(1).

documents (that is, your registered address). If you do not

If you are in the process of registering with the IRS

have a tax residence in any country, the permanent

as a participating FFI, registered

residence address is where you maintain your principal

TIP

deemed-compliant FFI (including a sponsored

office.

FFI), reporting Model 1 FFI, reporting Model 2 FFI, direct

Line 7. Enter your mailing address only if it is different

reporting NFFE, sponsored direct reporting NFFE, or

from the address on line 6.

nonreporting IGA FFI but have not received a GIIN, you

may complete this line by writing “applied for.” However,

Line 8. Enter your U.S. employer identification number

the person requesting this form from you must receive and

(EIN). An EIN is a U.S. taxpayer identification number

verify your GIIN within 90 days.

(TIN) for entities. If you do not have a U.S. EIN, apply for

one on Form SS-4, Application for Employer Identification

Line 9b. If you are providing this Form W-8BEN-E to

Number, if you are required to obtain a U.S. TIN.

document yourself as an account holder with respect to a

A partner in a partnership conducting a trade or

financial account (as defined in Regulations section

business in the United States will likely be allocated

1.1471-5(b)) that you hold at a U.S. office of a financial

effectively connected taxable income. The partner is

institution (including a U.S. branch of an FFI) and you

required to file a U.S. federal income tax return and must

receive U.S. source income reportable on Form 1042-S

have a TIN.

associated with this form, you must provide the TIN

You must provide a U.S. TIN if you are:

issued to you by the jurisdiction in which you are a tax

Claiming an exemption from withholding under section

resident identified on line 6 unless:

871(f) for certain annuities received under qualified plans,

You have not been issued a TIN (including if the

jurisdiction does not issue TINs) , or

Claiming benefits under an income tax treaty and have

You properly identified yourself as a government,

not provided a foreign TIN on line 9b.

central bank of issue, or international organization on

line 4, or you are a resident of a U.S. possession.

However, a TIN is not required to be shown in order to

claim treaty benefits on the following items of income:

If you are providing this form to document a financial

Dividends and interest from stocks and debt obligations

account described above but you do not enter a TIN on

that are actively traded;

line 9b, and you are not a government, central bank of

Dividends from any redeemable security issued by an

issue, international organization, or resident of a U.S.

investment company registered under the Investment

possession, you must provide the withholding agent with

Company Act of 1940 (mutual fund);

an explanation of why you have not been issued a TIN.

Dividends, interest, or royalties from units of beneficial

For this purpose, an explanation is a statement that you

interest in a unit investment trust that are (or were upon

are not legally required to obtain a TIN in your jurisdiction

issuance) publicly offered and are registered with the SEC

of tax residence. The explanation may be written on

under the Securities Act of 1933; and

line 9b, in the margins of the form, or on a separate

Income related to loans of any of the above securities.

attached statement associated with the form. If you are

writing the explanation on line 9b, you may shorten it to

See Regulations section 1.1441-1(e)(4)(vii) for other

“not legally required.” Do not write “not applicable.”

circumstances when you are required to provide a U.S.

TIN.

In addition, if you are not using this form to document a

financial account described above, you may provide the

If you need an EIN, you are encouraged to apply

TIN issued to you by your jurisdiction of tax residence on

for one online instead of submitting a paper Form

TIP

line 9b for purposes of claiming treaty benefits (rather than

SS-4. For more information, visit IRS.gov/EIN.

providing a U.S. TIN on line 6b, if required).

Line 9a. If you are a participating FFI, registered

Lines 9a and 9b should accommodate the GIIN or

deemed-compliant FFI (including a sponsored FFI

foreign TIN, as appropriate. You may need to use

TIP

described in the Treasury regulations), reporting Model 1

a smaller font when completing the form. If the

FFI, reporting Model 2 FFI, direct reporting NFFE, trustee

GIIN or foreign TIN does not fit in the space provided, you

of a trustee-documented trust that is a foreign person

may provide a GIIN or foreign TIN that is indicated and

providing this form for the trust, or sponsored direct

clearly identified somewhere else on the form, or on a

reporting NFFE, you are required to enter your GIIN (with

separate attached sheet, as long as the GIIN or foreign

regard to your country of residence) on line 9a. If you are

TIN is clearly identified as being furnished with respect to

a trustee of a trustee-documented trust and you are a

line 9a or 9b, respectively. For example, a handwritten

foreign person, you should provide the GIIN that you

GIIN located just outside of line 9a with a corresponding

-8-

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 8

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