your GIIN. See the specific instructions for Part XIX. In
country of residence) on line 9. If you are a trustee of a
general, if you are treated as a nonreporting IGA FFI under
trustee-documented trust and you are a foreign person, you
an applicable IGA, you should check “Nonreporting IGA FFI”
should provide the GIIN that you received when you
even if you meet the qualifications for deemed-compliant
registered as a participating FFI or reporting Model 1 FFI. In
status under the chapter 4 regulations. In such a case, you
addition, you must provide your GIIN on line 9 if you are a
need not also check your applicable status under the
nonreporting IGA FFI that is (1) treated as registered
regulations but should provide your GIIN on line 9. However,
deemed-compliant under Annex II to an applicable Model 2
an owner documented FFI that is treated as a nonreporting
IGA or (2) a registered deemed-compliant FFI under
IGA FFI under an applicable IGA must check
Regulations section 1.1471-5(f)(1).
“Owner-documented FFI” and complete Part XI. An FFI that
If you are a QI acting as a QDD, you must provide your
is related to a reporting IGA FFI and that is treated as a
GIIN on line 9 if you have one.
nonparticipating FFI in its country of residence should check
If you are a certified deemed-compliant FFI described in
nonparticipating FFI in line 5. An FFI that is related to a
Part XIV of this form, provide the GIIN of your sponsoring
reporting IGA FFI and that is a participating FFI,
entity on line 9.
deemed-compliant FFI, or exempt beneficial owner under the
U.S. Treasury regulations or an applicable IGA should check
If you are in the process of registering with the IRS as
the appropriate box depending on its chapter 4 status rather
a participating FFI, registered deemed-compliant FFI
TIP
than the box for nonparticipating FFI.
(including a sponsored FFI), reporting Model 1 FFI,
reporting Model 2 FFI, direct reporting NFFE, sponsored
If you are an FFI in a jurisdiction treated as having an IGA
direct reporting NFFE, or nonreporting IGA FFI but have not
in effect, you should not check “Participating FFI” and should
received a GIIN, you may complete this line by writing
check “Reporting Model 1 FFI” or “Reporting Model 2 FFI” as
“applied for.” However, the person requesting this form from
applicable.
you must receive and verify your GIIN within 90 days.
See
If you are a disregarded entity that completed Part I, line 3,
Pages/FATCA-Archive.aspx
for a list of jurisdictions treated
do not enter your GIIN on line 9. Instead, enter it on line 13.
as having an IGA in effect.
Line 10. You, or a withholding agent, may use this line to
Line 6. Enter the permanent address of the entity identified
include any referencing information that is useful to the
on line 1. Your permanent residence address is the address
withholding agent in carrying out its reporting and withholding
in the country where you claim to be a resident for purposes
obligations. For example, a withholding agent who is required
of that country's income tax. Do not show the address of a
to associate a particular Form W-8BEN or Form W-8BEN-E
financial institution (other than yourself), a post office box, or
with this Form W-8IMY may use line 10 for a referencing
an address used solely for mailing purposes unless such
number or code that will make the association clear.
address is the only permanent address you use and it
Part II — Disregarded Entity or
appears in your organizational documents (that is, your
registered address). If you do not have a tax residence in any
Branch Receiving Payment
country, the permanent residence address is where you
Complete Part II for a disregarded entity that has its own GIIN
maintain your principal office.
and is receiving a withholdable payment or for a branch
Line 7. Enter your mailing address only if it is different from
(including a branch that is a disregarded entity that does not
the address you show on line 6.
have its own GIIN) operating in a jurisdiction other than the
country of residence identified in line 2. For example, assume
Line 8. You must provide an employer identification number
ABC Co., which is a participating FFI resident in Country A,
(EIN) if you are a U.S. branch or territory financial institution,
operates through a branch in Country B (which is a Model 1
an upper-tier partnership that is allocated ECI as a partner in
IGA jurisdiction) and the branch is treated as a reporting
a partnership, or a foreign grantor trust that is allocated ECI
Model 1 FFI under the terms of the Country B Model 1 IGA.
as a partner.
ABC Co. should not enter its GIIN on line 9, and the Country
If you are acting as a qualified intermediary (including a
B branch should complete this Part II by identifying itself as a
QDD), withholding foreign partnership, or withholding foreign
reporting Model 1 FFI and providing its GIIN on line 13. If the
trust, check the appropriate box and enter the EIN that was
Country B branch receiving the payment is a disregarded
issued to you in such capacity (your “QI-EIN,” “WP-EIN,” or
entity, you may be required to provide its legal name on
“WT-EIN”). If you are not acting in that capacity, you must
line 3.
use your U.S. taxpayer identification number (TIN), if any,
that is not your QI-EIN, WP-EIN, or WT-EIN.
If the disregarded entity receiving a withholdable
payment has its own GIIN, Part II should be
A nonqualified intermediary, a nonwithholding foreign
TIP
completed regardless of whether it is in the same
partnership, or a nonwithholding foreign simple or grantor
country as the single owner identified in Part I.
trust is generally not required to provide a U.S. TIN.
However, a QSL providing this form with respect to a U.S.
If you have multiple branches/disregarded entities
source substitute dividend must provide an EIN (including a
receiving payments from the same withholding agent and the
QI-EIN if the QSL is a QI).
information in Part I is the same for each branch/disregarded
Line 9. If you are a participating FFI (including a reporting
entity that will receive payments, you may provide (and a
Model 2 FFI), registered deemed-compliant FFI (including a
withholding agent may accept) a single Form W-8IMY with a
reporting Model 1 FFI and a sponsored FFI described in
separate schedule attached that includes all of the Part II
Regulations section 1.1471-5(f)(1)(i)(F)), direct reporting
information for each branch/disregarded entity rather than
NFFE (including a sponsored direct reporting NFFE), or
separate Forms W-8IMY to identify each branch receiving
trustee of a trustee documented trust that is a foreign person,
payments associated with the form. You must also provide
you are required to enter your GIIN (with regard to your
-8-
Instructions for Form W-8IMY (Rev. 6-2017)