! income tax treaty entered into force after

CAUTION December 31, 1986, do not check the line on

box 14c. Instead, check the boxes for line 14b.

Line 15. Line 15 must be used only if you are claiming treaty benefits that require that you meet conditions not covered by the representations you make on line 14 (or other certifications on the form). This line is generally not applicable to claiming treaty benefits under an interest or dividends (other than dividends subject to a preferential rate based on ownership) article of a treaty or other income article, unless such article requires additional representations. For example, certain treaties allow for a zero rate on dividends for certain qualified residents provided that additional requirements are met, such as ownership percentage, ownership period, and that the resident meet a combination of tests under an applicable LOB article. You should indicate the specific treaty article and paragraph or subparagraph, as applicable. You

-12- Instructions for Form W-8BEN-E (Rev. 10-2021)