Part XXVII – Excepted Inter-Affiliate FFI

Line 41. If you are an excepted inter-affiliate FFI you must check the box to certify that you meet all of the requirements of this classification. This classification will only apply for an excepted inter-affiliate FFI that holds

Instructions for Form W-8BEN-E (Rev. 10-2021) -15-

deposit accounts described in the certification for this part and that is documenting itself to the financial institution that maintains the deposit account. You are not eligible for this classification if you receive or make withholdable payments to or from any person other than a member of your expanded affiliated group, other than the depository institution described in the previous sentence. See Regulations section 1.1471-5(e)(5)(iv) for all the requirements of this status.