! the disregarded entity, you may want to notify the

CAUTION withholding agent that you are a disregarded

entity receiving a payment or maintaining an account by indicating the name of the disregarded entity on line 10. If you wish to report the name of a disregarded entity holding an account with the withholding agent requesting this form for only information purposes (that is, the disregarded entity is not reported on line 1 or in Part II of this form), you may enter the disregarded entity's name on line 3.

Line 4. Check the one box that applies. By checking a box, you are representing that you qualify for the classification indicated. You must check the box that represents your classification (for example, corporation, partnership, trust, estate, etc.) under U.S. tax principles (not under the law of a treaty country). To determine whether you are an integral part of a foreign government or an entity that is controlled by a foreign government, see Temporary Regulations section 1.892-2T. If you are providing Form W-8BEN-E to an FFI solely for purposes of documenting yourself for chapter 4 purposes as an account holder of an account maintained by an FFI, you do not need to complete line 4.

If you are a partnership, disregarded entity, simple trust, or grantor trust receiving a payment for which treaty benefits are being claimed by such entity, you must check the “Partnership,” “Disregarded entity,” “Simple trust,” or “Grantor trust” box. For such a case, you must also check the “yes” box to indicate that you are a hybrid entity making a treaty claim. You may only check the “no” box if (1) you are a disregarded entity, partnership, simple trust, or grantor trust and are using the form solely for purposes of documenting yourself as an account holder of an FFI and the form is not associated with a withholdable payment or a reportable amount or (2) you are using this form solely for purposes of documenting your status as a participating payee for purposes of section 6050W. In such cases, you are not required to complete line 4, but you may check the “no” box if you choose to complete line 4. You may also use Form W-8IMY to document yourself as an account holder of an FFI.

Only entities that are tax-exempt under section