Part II (Disregarded Entity or Branch Receiving Pay-

ment). If you are making payments to multiple branches/ disregarded entities that would be completing Part II, and the Part I information for each branch/disregarded entity is the same, instead of obtaining separate Forms W-8BEN-E with respect to each branch/disregarded entity, you may accept a single Form W-8BEN-E with a separate schedule

attached that includes all of the information required by Part II for each branch/disregarded entity and you are able to allocate each payment to each branch/disregarded entity associated with the form. See Requirements for Obtaining and Verifying a Global Intermediary Identification Number (GIIN) , earlier, for when a GIIN is required when Part II is completed.