Section 111. Chapter Three and Chapter Four Withholding Database›3.22.111 Chapter Three and Chapter Four Withholding Database
Chapter 3 Status Codes
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Definition
05
U.S. branch – treated as U.S. Person
06
U.S. branch – not treated as U.S. Person
07
U.S. branch - ECI presumption applied
08
Partnership other than Withholding Foreign Partnership, Publicly Traded Partnership, or Partnership Qualified Derivatives Dealer (QDD)
09
Withholding Foreign Partnership
10
Trust other than Withholding Foreign Trust
11
Withholding Foreign Trust
12
Qualified intermediary
13
Qualified Securities Lender—Qualified Intermediary
14
Qualified Securities Lender—Other
15
Corporation
16
Individual
17
Estate
18
Private Foundation
19
International Organization
20
Tax Exempt Organization (Section 501(c) entities)
21
Unknown Recipient
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