Chapter 4 Status Codes

Definition

01

U.S. Withholding Agent – FI

02

U.S. Withholding Agent – Other

03

Territory FI – not treated as U.S. Person

04

Territory FI treated as U.S. Person

05

Participating FFI – Other

06

Participating FFI – Reporting Model 2 FFI

07

Registered Deemed-Compliant FFI – Reporting Model 1 FFI

08

Registered Deemed-Compliant FFI – Sponsored Entity

09

Registered Deemed-Compliant FFI – Other

10

Certified Deemed-Compliant FFI – Other

11

Certified Deemed-Compliant FFI – FFI with Low Value Accounts

12

Certified Deemed-Compliant FFI – Non-Registering Local Bank

13

Certified Deemed-Compliant FFI – Sponsored Entity

14

Certified Deemed-Compliant FFI – Investment Entity that doesn't maintain financial accounts

15

Nonparticipating FFI

16

Owner-Documented FFI

17

U.S. Branch – treated as U.S. person

18

U.S. Branch – not treated as U.S. person (reporting under IRC 1471)

19

Passive NFFE identifying Substantial U.S. Owners

20

Passive NFFE with no Substantial U.S. Owners

21

Publicly Traded NFFE or Affiliate of Publicly Traded NFFE

22

Active NFFE

23

Individual

24

Section 501(c) Entities

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

Non–consenting U.S. account

35

Sponsored direct reporting NFFE

36

Excepted Inter-affiliate FFI

37

Undocumented Preexisting Obligation

38

U.S. Branch—ECI presumption applied

39

Account Holder of Excluded Financial Account

40

Passive NFFE reported by FFI

41

NFFE subject to 1472 withholding

50

U.S. Withholding Agent—Foreign branch of FI

Chapter 4 Status Code

Pooled Reporting for Chapter 4

42

Recalcitrant Pool – No U.S. Indicia

43

Recalcitrant Pool – U.S. Indicia

44

Recalcitrant Pool – Dormant Account

45

Recalcitrant Pool – U.S. Persons

46

Recalcitrant Pool – Passive NFFEs

47

Nonparticipating FFI Pool

48

U.S. Payees Pool

49

QI-Recalcitrant Pool - General