Part XXIV – Excepted Territory

Line 24c 13 Line 24d. 13 Part XV – Exempt Retirement

S Special Instructions 16

Treaty Benefits 16

Plans 14 Lines 29a, b, c, d, e, and f. 14 Part XVI – Entity Wholly Owned

NFFE 15 Line 38 15 Part XXIX – Substantial U.S.

Hybrid Entity Making a Claim of

by Exempt Beneficial Owners 14 Line 30 14 Part XVIII – Excepted

Owners of Passive NFFE 16 Part XXV – Active NFFE 15

Line 39 15 Part XXVII – Excepted

Inter-Affiliate FFI 15 Line 41 15 Part XXVIII – Sponsored

W What's New 1

Nonfinancial Group Entity 14 Line 32 14 Part XVII – Territory

conditions 1 New Line 9c 1 Section 6050Y reporting 1 Who Must Provide Form

Electronic signature 1 Guidance under section 1446(f) 1 Line 14, claim of tax treaty

Financial Institution 14 Line 31 14 Part XX – Excepted Nonfinancial

Direct Reporting NFFEs 16 Lines 42 and 43 16 Part XXVI – Passive NFFE 15

benefits 1 Line 15, special rates and

Entity in Liquidation or Bankruptcy 15 Line 34 15 Part XXI – 501(c) Organization 15

Line 40a 15

Note 15 Line 40b 15 Line 40c 15

Line 35 15 Part XXIII – Publicly-Traded

NFFE or NFFE Affiliate of a Publicly-Traded Corporation 15 Line 37a 15 Line 37b 15 Part XXII – Nonprofit

Note 15 Part XXX – Certification 16 Purpose of Form:

Additional information 2

W-8BEN-E 2 Change in circumstances 4 Do not use Form W-8BEN-E 3 Expiration of Form W-8BEN-E 4 Giving Form W-8BEN-E to the

R Reminder 1

withholding agent 3 When to provide Form W-8BEN-E

to the withholding agent 3 Note 4

Organization 15 Line 36 15

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