Part — Instruction 8966 — Instructions for Form

Use Part I to provide identifying information about the Form 8966 filer. All filers must complete lines 1a through 3c. Filers provide information on lines 4 through 10 as required by the specific instructions for those lines.

Line 1a. Enter the filer's name.

provide the mailing address of the office of the branch that maintains the account reported in Part II. If the filer’s post office does not deliver mail to a street address and the filer has a post office box, enter the filer’s post office box number instead of the filer’s street address.

Line 4. If the filer has been assigned a GIIN by the IRS, enter it on line 4. Use the GIIN of the branch of an FFI that maintains the account (if applicable). If the filer is a Direct Reporting NFFE, enter its GIIN, regardless of whether or not the account is maintained by a branch. A Sponsoring Entity or trustee filing Form 8966 on behalf of a Sponsored FFI, Sponsored Direct Reporting NFFE, or Trustee-Documented Trust, as applicable, should enter the Sponsoring Entity’s or trustee’s GIIN.

A Sponsoring Entity should enter its Sponsoring

TIP Entity’s GIIN, not a separate GIIN (if any) it

receives when registering as a PFFI or RDCFFI. A trustee should enter the GIIN it receives when it registers to act as a trustee of a Trustee-Documented Trust, not a separate GIIN (if any) it receives when registering itself as a PFFI or RDCFFI.

Line 5. If the filer has been assigned a U.S. taxpayer identification number (TIN) by the IRS, enter it on line 5. If you entered a GIIN on line 4, do not complete line 5. However, a QI, WP, or WT enters on line 5 the employer identification number (EIN) that was issued by the IRS to be used by the QI, WP, or WT when acting in its capacity as such (in addition to entering its GIIN on line 4). The filer is not required to obtain a U.S. TIN in order to file Form 8966 if the filer has not been issued a U.S. TIN. Do not enter a foreign TIN. If the filer does not have a U.S. TIN, leave this line blank.

Lines 6 through 10. Lines 6 through 10 only need to be completed if the filer is a Sponsoring Entity or a trustee of a Trustee-Documented Trust, or if the filer is making a payment to a Territory Financial Institution that is acting as an intermediary or that is a flow-through entity and is not treated as a U.S. person or to a certified deemed-compliant FFI that is acting as an intermediary and providing the filer with information on a substantial U.S. owner of a passive NFFE account holder or payee.

TIP

A Direct Reporting NFFE must identify itself as the filer and provide its identifying information on lines 1a through 3c.

A Sponsoring Entity or trustee that has agreed to

TIP assume the reporting obligations of a Sponsored

FFI, a Sponsored Direct Reporting NFFE, or Trustee-Documented Trust, as applicable, must identify itself as the Form 8966 filer and must provide its identifying information on lines 1a through 3c. Sponsored FFIs, Sponsored Direct Reporting NFFEs, and Trustee-Documented Trusts are identified on line 6.

Line 1b. Enter one of the filer category codes listed below.

A related entity or branch should use the code for

TIP limited branch or limited FFI (code 03). All U.S.

branches of FFIs not treated as U.S. persons should use the code for PFFIs (code 01). All U.S. branches that are treated as U.S. persons should use the code for withholding agents (code 10).

PFFI (other than a Reporting Model 2 FFI and including a U.S. branch of a PFFI not treated as a U.S. person)—Enter code 01.

Enter the information required by lines 6 through 10 to report the indicated information relating only to one of the following.

RDCFFI—Enter code 02.
Limited Branch or Limited FFI—Enter code 03.
Reporting Model 2 FFI—Enter code 04.
QI, WP, or WT—Enter code 05.
Direct Reporting NFFE—Enter code 06.
Sponsoring Entity of a Sponsored FFI—Enter code 07.
Sponsoring Entity of a Sponsored Direct Reporting NFFE—Enter code 08.
A Sponsored FFI on behalf of which a Sponsoring Entity is filing Form 8966.
A Sponsored Direct Reporting NFFE on behalf of which a Sponsoring Entity is filing Form 8966.
Trustee of a Trustee-Documented Trust—Enter code 09.
Withholding Agent (including a U.S. branch of a PFFI, Reporting Model 1 FFI, Reporting Model 2 FFI, or RDCFFI treated as a U.S. person and a U.S. branch of a Reporting Model 1 FFI (including any other RDCFFI) or Limited FFI that is not treated as a U.S. person)—Enter code 10.
A Trustee-Documented Trust on behalf of which a trustee is filing Form 8966.
A Territory Financial Institution not treated as a U.S. person that is acting as an intermediary or that is a flow-through entity and that receives a withholdable payment from the filer of Form 8966.
A certified deemed-compliant FFI that is acting as an intermediary and providing the filer with information on a substantial U.S. owner of a passive NFFE account holder or payee.
Territory Financial Institution treated as a U.S. person—Enter code 11.

Lines 2 through 3c. Enter the filer’s mailing address, including country and postal code. If the filer is a PFFI,

Lines 6 through 8c. Follow the instructions for lines 1a through 3c to provide the information required by lines 6

Instructions for Form 8966 (2025) 9

through 8c. Enter the name and mailing address, including country and postal code, of the Sponsored FFI, Sponsored Direct Reporting NFFE, Trustee-Documented Trust, Territory Financial Institution, or a certified deemed-compliant FFI acting as an intermediary. If the post office does not deliver mail to a street address and the entity identified on line 6 has a post office box, enter the post office box number instead of the street address.

Line 9. If the entity reported on line 6 is a Sponsored FFI (other than a sponsored, closely held investment vehicle) or a Sponsored Direct Reporting NFFE, enter the Sponsored Entity's GIIN on line 9. If the entity reported on line 6 is a Territory Financial Institution; Trustee-Documented Trust; Sponsored FFI that is a sponsored, closely held investment vehicle; or certified deemed-compliant FFI acting as an intermediary, leave this line blank.