! this Form W-8EXP will not be valid for purposes of

CAUTION chapter 4 if you receive a withholdable payment at

any time in the future. For example, if you do not certify as to your chapter 4 status because the only payments you receive from the withholding agent are with respect to grandfathered obligations described in Regulations section 1.1471-2(b), then you will be required to resubmit Form W-8EXP and certify to your chapter 4 status if you receive a withholdable payment in the future. You may consider certifying to your chapter 4 status even if not required in order to avoid resubmitting Form W-8EXP to the withholding agent. See Expiration of Form W-8EXP , earlier.

Instructions for Form W-8EXP (Rev. 10-2023) -7-

Line 5. The permanent address of a foreign government, international organization, or foreign central bank of issue is where it maintains its principal office. For all other organizations, the permanent address is the address in the country where the organization claims to be a resident for tax purposes. Do not show the address of a financial institution, a post office box, or an address used solely for mailing purposes unless such address is the only permanent address you use and it appears as your registered address in your organizational documents.

Line 6. Enter the mailing address only if it is different from the address shown on line 5.

Line 7. A U.S. taxpayer identification number (TIN) means an employer identification number (EIN). A U.S. TIN is generally required if you are claiming an exemption or reduced rate of withholding based solely on your claim of tax-exempt status under section 501(c) or private foundation status. Use Form SS-4 to obtain an EIN.

Line 8a. If the organization has registered with the IRS as a participating FFI (including a reporting Model 2 FFI), registered deemed-compliant FFI (including a reporting Model 1 FFI), or a direct reporting NFFE, provide your GIIN. For payments made prior to January 1, 2015, a Form W-8EXP provided by a reporting Model 1 FFI need not contain a GIIN. For payments made prior to January 1, 2016, a sponsored direct reporting NFFE may provide the GIIN of its sponsoring entity.

Line 8b. If you are providing this Form W-8EXP to document yourself as an account holder (as defined in Regulations section 1.1471-5(a)(3)) with respect to a financial account (as defined in Regulations section 1.1471-5(b)) that you hold at a U.S. office of a financial institution (including a U.S. branch of an FFI) and you receive U.S. source income reportable on a Form 1042-S associated with this form, you must provide on line 8b the foreign TIN (FTIN) issued to you by the jurisdiction in which you are a tax resident identified on line 5 unless:

• Your jurisdiction of residence is identified on the List of Jurisdictions That Do Not Issue Foreign TINs at IRS.gov/ Businesses/Corporations/List-of-Jurisdictions-That-Do- Not-Issue-Foreign-TINs ; or

• You properly identified yourself as a foreign government, foreign central bank of issue, international organization, or government of a U.S. territory on line 3.

If you are providing this form to document a financial account described above but you do not enter an FTIN on line 8b, and you are not a foreign government, foreign central bank of issue, international organization, or government of a U.S. territory, you must provide the withholding agent with an explanation of why you have not been issued a TIN (including if the jurisdiction does not issue TINs). For this purpose, an explanation is a statement that you are not legally required to obtain a TIN in your jurisdiction of tax residence. The explanation may be written on line 8b, in the margins of the form, or on a separate attached statement associated with the form. If you are writing the explanation on line 8b, you may shorten it to “not legally required.” Do not write “not applicable.”

If you are providing this form to certify your status as a withholding qualified holder under section 1445 and did not provide an EIN on line 7, provide your FTIN on line 8b.

Line 9. This line may be used by the filer of Form W-8EXP or by the withholding agent to whom it is provided to include any referencing information that is necessary or useful to the withholding agent in carrying out its obligations. For example, a filer may use line 9 to include the name and number of the account for which the filer is providing the form.