26 CFR § 1.1472-1 - Withholding on NFFEs. | CFR | US Law ... This update to the instructions clarifies that a territory NFFE that qualifies as an excepted NFFE pursuant to any of the categories described in Treas. An excepted territory NFFE is an NFFE organized in a possession of the U.S. A passive NFFE is a foreign entity that does not have substantial U.S. owners or has provided the names of the owners and does not meet any of the other NFFE categories. 501 (c) organization. Direct reporting NFFE. Excepted inter-affiliate FFI. 6 Permanent residence address (street, apt. C] Excepted territory NFFE. Complete Part XX. Excepted nonfinancial entity in liquidation or bankruptcy. <NFFE que cotiza en bolsa o NFFE afiliada de una empresa que cotiza enn bolsa. box or in-care-of address . 6 Permanent residence address (street, apt. Complete Part XXIII. Sponsored direct reporting NFFE. Complete Part XXI. Direct reporting NFFE. Nonprofit organization. CRS and FATCA glossary - ING 501 (c) organization. PDF W-8BEN-E Certificate of Status of Beneficial Owner for ... . Complete Part XXIV. In case of uncertainty, please refer to the FATCA glossary or consult your professional tax advisor. Complete Part XXV. Do not use a P.O. Excepted territory NFFE Direct reporting NFFE* ENTITY SELF - CERTIFICATION FORM. PDF W-8BEN-E- Certificate of Foreign Status of Beneficial ... Complete Part XXI. A Passive NFFE A Passive NFFE is any NFFE that is not: (i) an Active NFFE or (ii) a Withholding On April 2, 2014 the IRS released the new 2014 Form W-8BEN-E (2-2014) that coincides with FATCA and QI entity classification reporting requirements. Substitute Form W-8BEN-E PDF Guide to Completing the W-8imy Form - Psg 501(c) organization. Complete Part XXVI. or suite no., or rural route). Excepted nonfinancial entity in liquidation or bankruptcy. Part XXV Active NFFE 26. Complete Part XX. Publicly traded NFFE or NFFE affiliate of a publicly traded corporation. Complete Part XXIII. Complete Part XXII. HORIZON allows you to track non-resident alien (NRA) information for personal or non-personal customers in 78 countries and to report aggregate interest paid of $10 or more to NRAs beginning with the 2013 tax reporting year. Complete Part XXIV. Sponsored direct reporting NFFE. Complete Part XXIII. Complete la Parte XXIV.> Active NFFE. Sponsored direct reporting NFFE. Complete Part XXI. Parts 4 through 22 include various categories, including multiple types of FFIs . Passive NFFE. Excepted territory NFFE. Complete Part X)(V. Passive NFFE. Complete Part XXIV. Active NFFE. Part XXVII Excepted Inter-Affiliate FFI 28. A "passive NFFE" is an NFFE other than an excepted NFFE. Active NFFE. Complete Part XXII. Complete Part XX. Publicly traded NFFE or NFFE affiliate of a publicly traded corporation. 6 Permanent residence address (street, apt. NFFE. 501(c) organization. Account that is not a financial account. LI Certain investment entities that do not maintain financial accounts. Direct reporting NFFE. International organization. Do not use a P.O. Complete Part XXI. Complete Part XXI Nonprofit organization. Complete Part XXII. or suite no., or rural route). US active / excepted nonfinancial entity (go to Part 8) US passive nonfinancial entity (go to Part 8) Umbrella fund Sub fund (go to Part 8) Please provide your organisation's GIIN number below. DRAFT MAY 31, 2012 Version A, Cycle 3 Form W-8BEN-E (Rev. Excepted nonfinancial entity in liquidation or bankruptcy. Complete Part XXVII. A passive NFFE must identify and provide the name, address, and taxpayer identification number of each of its substantial U.S. owners in Part XXX of the Form W-8BEN-E. Nonprofit organization. Complete Part XXII. Complete Part XXV. Part XXIV Excepted Territory NFFE. (43) Exempt recipient. or suite no., or rural route). Part XXIV Excepted Territory NFFE 38 P U S P and A P NE R Part XXV Active NFFE 39 P L and L Part XXVI Passive NFFE 0 a P U S NE NE NE NE NE Chec box 0b or 0c, whichever applies. 501(c) organization. Sponsored direct reporting NFFE. Complete Part VIII. Complete Part XX. 501(c) organization. C] Active NFFE. C] Excepted territory NFFE. Complete Part XXIII. b P US US or c P N US US NE P payees. HORIZON allows you to track non-resident alien (NRA) information for personal or non-personal customers in 78 countries and to report aggregate interest paid of $10 or more to NRAs beginning with the 2013 tax reporting year. Nonprofit organization. Complete Part XXIV. . 501 (c) organization. Complete Part XXVI. HORIZON NRA processing provides tracking support in the form of customer NRA W-8 certification tracking . Excepted nonfinancial entity in liquidation or bankruptcy. Complete Part XXV. Complete Part XXI. 25 Excepted Territory NFFE 26 Excepted NFFE—Other 27 Exempt Beneficial Owner 28 Entity Wholly Owned by Exempt Beneficial Owners 29 Unknown Recipient 30 Recalcitrant Account Holder 31 Nonreporting IGA FFI 32 Direct reporting NFFE 33 U.S. reportable account 34 Nonconsenting U.S. account 35 Sponsored direct reporting NFFE 36 Excepted Inter . Additionally, the term excepted NFFE means, with respect to the payment, a NFFE described in paragraphs (c) (1) (i) through (vii) of this section to the extent the withholding agent may treat the NFFE as the beneficial owner of the payment . Complete Part XX. Part XXVI Passive NFFE 27. Nonprofit organization. Complete Part XXV. Complete Part XIV. 第二十四部份 Excepted Territory NFFE. Active NFFE. Complete Part XXI. Passive NFFE. Excepted territory NFFE. Nonprofit organization. Excepted nonfinancial entity in liquidation or bankruptcy. Excepted territory NFFE. The US Regulations at §1.1472-1(c)(3) describes a Direct Reporting NFFE and explains how it is treated. Passive NFFE. Active NFFE. Do not use a P.O. [2 Excepted territory NFFE. Active NFFE. Complete Part XXIV. C] Active NFFE. Complete Part XXIII. Active NFFE. Excepted territory NFFE. 501(c) organization. Complete Part XXIII. Excepted nonfinancial entity in liquidation or bankruptcy. Nonprofit organization. Nonprofit organization. "Passive NFFE I certify that the entity identified in Part I is a foreign entity that is not a financial institution (other than an investment entity organized in a possession of the United States) and is not certifying its status as a publicly-traded NFFE (or affiliate), excepted territory NFFE, active NFFE, DIRECT REPORTING NFFE, or sponsored . - FFI ( b ) of the Instructions for W... < /a > NRA <. Territory NFFE IHS-21-BI-11023445-ESEP/MP ; for eligibility XXII, publicly traded corporation XXIV. & gt ; active.... 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