Part I — Identification of Beneficial Owner

Before completing Part I, complete the Worksheet for Foreign Governments, International Organizations, and Foreign Central Banks of Issue, later, to determine whether amounts received are or will be exempt from U.S. tax under section 892 or 895 and exempt from withholding under sections 1441 and 1442. Use the results of this worksheet to check the appropriate box on line 3 and in Part II. Do not give the worksheet to the withholding agent. Instead, keep it for your records.

Line 1. Enter the full name of the organization.

-6- Instructions for Form W-8EXP (Rev. 10-2023)

Line 2. Enter the country under the laws of which the foreign government or other foreign organization was created, incorporated, organized, or governed.

Line 3. Check the one box that applies (unless you are also documenting yourself as a withholding qualified holder under section 1445). A foreign central bank of issue (wholly owned by a foreign sovereign) should check the “Foreign government” box. If you are a foreign private foundation, you should check the “Foreign private foundation” box rather than the “Foreign tax-exempt organization” box. If you are providing this form to claim an exemption to withholding under section 1445 as a qualified foreign pension fund that is a qualified holder (within the meaning of Regulations section 1.897(l)-1(e) (11)) or as a foreign partnership, all of the interests of which are held by qualified holders, including through one or more partnerships, you should check the “Withholding qualified holder under section 1445” box. See Regulations section 1.1445-1(g)(11). For purposes of completing this Form W-8EXP, a foreign partnership that is a withholding qualified holder should identify itself as the beneficial owner.

If you are providing this form to document yourself as a withholding qualified holder under section 1445 and for purposes of sections 1441-1443 or section 1446, check the "Withholding qualified holder under section 1445" box and the one box that otherwise applies to your status. In all other cases, only one box should be checked.

Line 4. Check the one box that applies to your chapter 4 status (if necessary). You are required to provide a chapter 4 status if you are the payee of a withholdable payment or hold an account with an FFI requesting this form. See Regulations section 1.1471-3(a) for the definition of a payee for purposes of chapter 4. By checking a box on this line, you are representing that you qualify for this classification and, if you are claiming a status as an exempt beneficial owner, that you are the beneficial owner of the payments to which this form relates for purposes of chapter 4.

For certain chapter 4 statuses, you are required to

TIP complete an additional line on this form certifying

that you meet the conditions of the status indicated on line 4 (as defined under Regulations section 1.1471-5 or 1.1471-6 or an applicable IGA). Make sure you complete the required portion of this form before signing and providing it to the withholding agent.

If you do not certify as to your chapter 4 status,