! necessarily the account holder for purposes of

CAUTION chapter 4. See Definitions , earlier, or, for an

account maintained by an FFI covered by a Model 1 or Model 2 IGA with respect to the account, the definition of account holder in an applicable IGA to determine if you are the account holder. If you hold an account with an FFI and are unsure whether the definition of “account holder” under an IGA is applicable to your account, consult with the FFI requesting this form.

Line 2. If you are a corporation, enter your country of incorporation. If you are another type of entity, enter the country under whose laws you are created, organized, or governed.

Line 3. If you are a disregarded entity receiving a withholdable payment, enter your name on line 3 if you: 1) have registered with the IRS and been assigned a GIIN associated with the legal name of the disregarded entity; 2) are a reporting Model 1 FFI or reporting Model 2 FFI; and 3) are not a hybrid entity using this form to claim treaty benefits.

If you are not required to provide the legal name of