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Instructions for Form W-8IMY›! intermediary with respect to the payment for

Part XXVIII— Sponsored Direct Reporting NFFE

1021 Inst W-8IMY (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

Lines 41 and 42. If you are a sponsored direct reporting NFFE, you must check the box on line 42 to certify that you are not a financial institution and that you satisfy all relevant requirements for this classification. Enter the name of the sponsoring entity on line 41.

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