Instructions for Form W-8IMY›! Form W-8IMY if it is a flow-through entity receiving
Part XIII — Certified Deemed-Compliant FFI with Only Low-Value Accounts
1021 Inst W-8IMY (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Line 26. You must check the box on line 26 to certify that you satisfy all of the requirements for certified deemed-compliant FFI with only low-value account status.
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