Part II – Disregarded Entity or Branch Receiving Payment

Complete Part II for a disregarded entity that has its own GIIN and is receiving a withholdable payment, or for a branch (including a branch that is a disregarded entity that does not have a GIIN) operating in a jurisdiction other than the country of residence identified on line 2. For example, assume ABC Co., which is a participating FFI resident in Country A, operates through a branch in Country B (which is a Model 1 IGA jurisdiction) and the branch is treated as a reporting Model 1 FFI under the terms of the Country B Model 1 IGA. ABC Co. should not enter its GIIN on line 9, and the Country B branch should complete this Part II by identifying itself as a reporting Model 1 IGA FFI and providing its GIIN on line 13. If the Country B branch receiving the payment is a disregarded entity you may be required to provide its legal name on line 3.

If the disregarded entity receiving a withholdable

TIP payment has its own GIIN, Part II should be

completed regardless of whether it is in the same country as the single owner identified in Part I.

If you have multiple branches/disregarded entities receiving payments from the same withholding agent and the information in Part I is the same for each branch/ disregarded entity that will receive payments, a withholding agent may accept a single Form W-8BEN-E from you with a schedule attached that includes all of the Part II information for each branch/disregarded entity rather than separate Forms W-8BEN-E to identify each branch/disregarded entity receiving payments associated with the form and an allocation of the payment to each branch/disregarded entity.

Line 11. Check the one box that applies. If no box applies to the disregarded entity, you do not need to complete this part. If you check reporting Model 1 FFI, reporting Model 2 FFI, or participating FFI, you must complete line 13, later. If your branch is a branch of a reporting IGA FFI that cannot comply with the requirements of an applicable IGA or the regulations under chapter 4 (a related entity), you must check "Branch treated as nonparticipating FFI."

Line 12. Enter the address of the branch or disregarded entity.

Line 13. If you are a reporting Model 1 FFI, reporting Model 2 FFI, or participating FFI, you must enter the GIIN on line 13 of your branch that receives the payment. If you are a disregarded entity that completed Part I, line 3 of this form and are receiving payments associated with this form, enter your GIIN. Do not enter your GIIN on line 9. If you are a U.S. branch, enter a GIIN applicable to any other branch of the FFI (including in its residence country).

If you are in the process of registering your branch

TIP with the IRS but have not received a GIIN, you

may complete this line by writing “applied for.” However, the person requesting this form from you must receive and verify your GIIN within 90 days.