Part IV—Financial Information

See the chart at Specific Instructions and Special instructions for filers not specifically listed in chart, earlier, before you begin this part to determine whether you are required to complete Part IV.

Use Part IV to provide financial information about:

• An account maintained by a PFFI and held by a specified U.S. person, passive NFFE with substantial U.S. owners, or ODFFI with specified U.S. persons holding certain equity or debt interests in the ODFFI reported on Part II, line 1a.

• A withholdable payment made to a passive NFFE with a substantial U.S. owner or an ODFFI with a specified U.S. person holding certain equity or debt interests in the ODFFI reported on Part II, line 1a, by a withholding agent that is not a PFFI.

If an account is closed or transferred in its entirety

TIP during the calendar year, enter the amount or

value withdrawn or transferred from the account in connection with the closure or transfer on line 3a and check the box on line 3b for “Account closed during the year.”

TIP

Each holder of a jointly held account is attributed the entire balance or value of the joint account.

• The value of each substantial U.S. owner’s equity interest in the Direct Reporting NFFE or the Sponsored Direct Reporting NFFE.

• The total of all payments made to each substantial U.S. owner of a Direct Reporting NFFE or a Sponsored Direct Reporting NFFE during the calendar year by such NFFE with respect to each such owner's equity interest in the NFFE.

PFFI Filers Enter the following information on lines 1 through 4d for each account required to be reported by a PFFI and held by a specified U.S. person, a passive NFFE with respect to its substantial U.S. owners, or an ODFFI with respect to certain equity or debt interests held by more than one specified U.S. person.

Line 1. Enter the account number on line 1. The account number is the identifying number assigned by the PFFI for a purpose other than the filing of this form, or, if no such number is assigned to the account, a unique serial number or other number the PFFI assigns to the account for purposes of filing this form that distinguishes it from other accounts maintained by the PFFI. For example, the account number may be the account number of a custodial account or depository account, the code (ISIN or other) related to a debt or equity interest (if not held in a custody account), or the identification code of a cash value insurance contract or annuity contract. If the PFFI has no account numbering system, enter “NANUM” for no account number.

Line 2. If the amounts reported on lines 3a and 4a through 4d are not reported in U.S. dollars, enter the code for the currency in which the amounts are reported. The currency code must be a valid three-character ISO 4217 currency code. If the amounts are reported in U.S. dollars, enter “USD.”

Line 3a. Enter the average calendar year account balance or value if that amount is reported to the account holder. Otherwise, report the account balance or value as of the end of the calendar year. See Regulations section 1.1471-5(b)(4) for detailed rules for determining an account’s balance or value.

Line 3b. Account closed during the year. Check this box if the account reported in Part IV was closed or transferred in its entirety during the calendar year. If an account holder rolls over the amounts in one account into another account (of the same or different type) with the same FFI during the calendar year, do not report the account as closed.

Line 4a. Enter the aggregate gross amount of interest paid or credited to the account being reported for the calendar year.

Line 4b. Enter the aggregate gross amount of dividends paid or credited with respect to an account being reported for the calendar year.

Line 4c. Enter the aggregate gross proceeds from the sale or redemption of property paid or credited to the account being reported for the calendar year.

Line 4d. Enter the aggregate gross amount of all income paid or credited to an account for the calendar year, reduced by interest, dividends, and gross proceeds reported on lines 4a through 4c. For accounts described in Regulations sections 1.1471-5(b)(1)(iii) (certain debt or equity interests, other than an interest as a partner in a partnership) or 1.1471-5(b)(1)(iv) (certain cash value insurance contracts and annuity contracts), enter the aggregate gross amounts paid or credited to the account during the calendar year, including payments in redemption (in whole or part) of the account, and do not enter any amounts on lines 4a through 4c. In the case of an account that is a partner’s interest in a partnership, report the amount of the partner’s distributive share of the partnership’s income or loss for the calendar year, without regard to whether any such amount is distributed to the partner during the year, and any guaranteed payments for the use of capital, and do not enter any amounts on lines 4a through 4c. The amounts required to be reported may be determined based on the partnership's tax returns or, if the tax returns are unavailable by the due date for filing this form, the partnership's financial statements or any other reasonable method used by the partnership for calculating the partner's share of partnership income by such date.

If an account is closed or transferred in its entirety

TIP during a calendar year, report the amounts paid or

credited to the account for the calendar year until the date of transfer or closure on lines 4a through 4d. See Regulations section 1.1471-4(d)(4)(iv)(D).

Instructions for Form 8966 (2025) 11

Withholding Agents A withholding agent that is not an FFI should enter the following information on lines 1 through 4d in connection with withholdable payments made to:

• An account maintained by the withholding agent and held by a passive NFFE with a substantial U.S. owner or an ODFFI with a specified U.S. person owning certain equity or debt interests in the ODFFI.

• A payment on an obligation made to a payee that the withholding agent treats as a passive NFFE with substantial U.S. owner(s) or an ODFFI with a specified U.S. person owning certain equity or debt interests in the ODFFI.

Line 1. If the payment is made to an account, enter the account number on line 1. If the payment is not made to an account maintained by the payor, enter “NANUM” for no account number.

Line 2. If the amounts reported on lines 3a and 4a through 4d are not reported in U.S. dollars, enter the code for the currency in which the amounts are reported. The currency code must be a valid three-character ISO 4217 currency code. If the amounts are reported in U.S. dollars, enter “USD.”

Line 3a. With respect to an account held by an ODFFI, enter the average calendar year account balance or value if that amount is reported to the account holder. Otherwise, report the account balance or value as of the end of the calendar year. See Regulations section 1.1471-5(b)(4) for detailed rules for determining an account’s balance or value. If the account holder is a passive NFFE, or if the payment is not made to an account, enter “0” on this line.

Line 3b. Do not check the box on line 3b.

Line 4a. Enter the aggregate gross amount of interest paid (or credited to the payee’s account) that is a withholdable payment for the calendar year.

Line 4b. Enter the aggregate gross amount of dividends paid (or credited to the payee’s account) that is a withholdable payment for the calendar year.

Line 4c. Enter the aggregate gross proceeds paid (or credited to the payee’s account) that is a withholdable payment for the calendar year.

Line 4d. Enter the aggregate gross amount of all income paid (or credited to the payee’s account) that is a withholdable payment for the calendar year, reduced by interest, dividends, and gross proceeds reported on lines 4a through 4c.

Direct Reporting NFFEs and Sponsored Direct Reporting NFFEs If you are a Direct Reporting NFFE or a Sponsoring Entity filing Form 8966 on behalf of a Sponsored Direct Reporting NFFE, complete lines 1 through 4d as follows.

Line 1. Enter “NANUM” (for no account number) on line 1.

Line 2. If the amounts reported on lines 3a and 4a through 4d are not reported in U.S. dollars, enter the code for the currency in which the amounts are reported. The

currency code must be a valid three-character ISO 4217 currency code. If the amounts are reported in U.S. dollars, enter “USD.”

Line 3a. Enter the value of the equity interest in the NFFE of the substantial U.S. owner identified in Part III.

Line 3b. Do not check the box on line 3b.

Lines 4a through 4d. Enter the total of all payments made by the NFFE during the calendar year to the substantial U.S. owner identified in Part III (either divided by type of payment on lines 4a through 4d or as one amount on line 4d), including the gross amounts paid or credited to the substantial U.S. owner with respect to such owner’s equity interest in the NFFE during the calendar year, which include payments in redemption or liquidation (in whole or part) of the substantial U.S. owner’s equity interest in the NFFE.