Part VIII — Nonwithholding Foreign Partnership, Simple Trust, or Grantor Trust

Line 21a. Check the box on line 21a if you are a foreign partnership or a foreign simple or grantor trust that is not a WP or WT, and is providing this form for payments that are not effectively connected, or are not treated as effectively connected, with the conduct of a trade or business in the United States.

Line 21b. Check the box on line 21b if you are a foreign partnership or foreign grantor trust providing this form for purposes of section 1446(a). See Foreign partnerships and trusts providing Form W-8IMY for purposes of section 1446(a) , later. If you are a foreign partnership (other than a WP) or grantor trust receiving payments of both the amounts described on line 21a and for purposes of section 1446(a), you should check both boxes. By checking either box, you are certifying to the applicable statements on the form.

Note. If you are receiving income that is effectively connected with the conduct of a trade or business in the United States, provide Form W-8ECI (instead of Form W-8IMY), when you are permitted to use that form to claim an exemption from withholding. If you are not receiving the income on behalf of your partners, beneficiaries, or owners, do not complete Part VIII. If you are a hybrid entity claiming treaty benefits, provide Form W-8BEN-E. However, if you are receiving a withholdable payment you may also be required to provide this Form W-8IMY and provide your chapter 4 status and the chapter 4 status of each of your owners. See the Instructions for Form W-8BEN-E for more information about hybrid entities claiming treaty benefits.

If you are receiving a withholdable payment, you must provide a chapter 4 status on line 5 and provide your GIIN (if applicable) and the information required for the withholding agent to report under section 1472 (to the extent required).

Withholding statement of nonwithholding foreign part- nership or nonwithholding foreign trust for purposes of chapters 3 and 4. You must provide the withholding agent with a withholding statement to obtain reduced rates of withholding and relief from certain reporting obligations. The withholding statement must provide the same information as required for an NQI withholding statement, including the information required with respect to an NQI, foreign partnership, or foreign trust (other than a WP or WT) for which you receive a payment. The withholding statement becomes an integral part of the Form W-8IMY. If you are an FFI and allocate any portion of the payment to a chapter 4 withholding rate pool of U.S. payees with respect to accounts that you maintain, you must meet the requirements of Regulations section 1.6049-4(c)(4)(iii) and certify to your status in Part I, line 5, as a participating FFI, registered deemed-compliant FFI, reporting Model 1 FFI, or reporting Model 2 FFI. By providing a withholding statement making such an allocation with this form, you certify that you meet the

-20- Instructions for Form W-8IMY (Rev. 10-2021)

requirements outlined for an NQI withholding statement described earlier.

Foreign partnerships and trusts providing Form W-8IMY for purposes of section 1446(a). In general, a partnership is required to withhold under section 1446(a) on effectively connected taxable income (ECTI) allocable to a foreign partner (or in the case of a PTP distribution, to the extent the distribution is attributable to ECTI, unless withholding is required by a nominee). A foreign upper-tier partnership (UTP) that is a partner in a lower-tier partnership (LTP) should provide the LTP with a Form W-8IMY and, for a partnership other than a PTP, documentation sufficient for the LTP (or nominee for the amounts) to determine the status of the indirect partner to whom the ECTI is allocable (looking through additional foreign UTPs, if applicable) and to determine such partner’s share of the lower-tier partnership’s ECTI.

Also, for purposes of section 1446(a), a foreign grantor trust that is a partner in a partnership should provide Form W-8IMY to the partnership along with documentation and information concerning the grantor or other owner sufficient for the partnership to reliably associate the portion of the trust’s allocable share of ECTI with the grantor or other owner.

Check the box on line 21b to certify that you are a foreign partnership or grantor trust providing this Form W-8IMY to a lower-tier partnership for purposes of section 1446(a).

Lines 21c and 21d. Check the box on line 21c if you are a foreign partnership that is a transferor of an interest in a partnership receiving an amount realized from the transfer. If you check the box on line 21c and are providing a withholding statement for a modified amount realized on the transfer, also check the box on line 21d. The withholding statement for a modified amount realized must show the allocation of the gain from the transfer to each of the partners for which a lower rate of withholding is being requested, and you must provide withholding certificates for each of the partners to avoid the requirement that the transferee (or your broker for a transfer of a PTP interest) treat a partner as a presumed foreign partner.

For a modified amount realized, you may not use a