Part III—Owner Information (File a Separate Report for Each U.S. Owner That Is a…

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 III.

Use Part III to report information about substantial U.S. owners of a passive NFFE, substantial U.S. owners of a Direct Reporting NFFE, substantial U.S. owners of a Sponsored Direct Reporting NFFE, and specified U.S. persons owning certain equity or debt interests in an ODFFI identified in Part II, line 1a. Complete lines 1 through 4 to report U.S. owner information as follows.

Line 1. Enter the U.S. owner’s name.

Lines 2 through 3c. Enter the U.S. owner’s residence address, including country and postal code, on lines 2 through 3c.

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. Enter the social security number (SSN), individual taxpayer identification number (ITIN), or employer identification number (EIN) of the U.S. owner.

U.S. owners. If you are a PFFI or withholding