Part XIII – Foreign Government, Government of a U.S. Possession, or Foreign Central…

Line 27. If you are a foreign government or political subdivision of a foreign government (including wholly owned agencies and instrumentalities thereof), government of a U.S. possession, or foreign central bank of issue (each as defined in Regulations section 1.1471-6) you must check the box and certify that you meet all of the requirements for this status (including that you do not engage in the type of commercial financial activities described on this line except to the extent permitted under Regulations section 1.1471-6(h)(2)).

If you are a foreign government or political

TIP subdivision of a foreign government (including

wholly owned agencies and instrumentalities thereof), government of a U.S. possession, or foreign central bank of issue, you should only complete Form W-8BEN-E for payments for which you are not claiming the applicability of section(s) 115(2), 892, or 895; otherwise you should use Form W-8EXP.