! jointly held account in Part II, you must report each

CAUTION account holder that is a specified U.S. person on a

separate Form 8966.

under Accounts and Withholdable Payments Required To Be Reported, earlier.

Line 1a. Enter the name of the account holder or payee.

Line 1b. Check the appropriate box to indicate whether the account holder or payee is an individual or entity.

Lines 2 through 3c. Enter the account holder’s or payee’s residence address, including country and postal code, on lines 2 through 3c. If a residence address cannot be reported as required, report the address used for account or payee mailings by the FFI or withholding agent.

Line 3c. If you are reporting an address in the United States, enter only the 9-digit ZIP code (ZIP + 4) for that address.

Line 4. If the account holder or payee has been assigned a TIN, enter that number on line 4. If the account holder or payee does not have a TIN, leave line 4 blank.

Line 5. Check the appropriate box on line 5 that describes the account holder or payee reported on line 1a.