Part V — Territory Financial Institution

Line 18. Check the box on line 18a to certify that you are a financial institution (other than an investment entity that is not also a depository institution, custodial institution, or specified insurance company) incorporated or organized under the laws of a territory of the United States.

You must also check either the box on line 18b or 18c, the box on line 18d, and either the box line on 18e or 18f (each box as applicable based on the types of payments received). Check the box on line 18b to certify that you have agreed to be treated as a U.S. person for purposes of both chapter 3 and chapter 4 with respect to payments of reportable amounts and withholdable payments associated with this Form W-8IMY. In this case, you will be responsible for chapter 3 withholding and reporting, backup withholding under section 3406, and chapter 4 withholding and reporting for any payments you make to persons for whom you are receiving a reportable amount or withholdable payment. If you check the box on line 18b, you must provide an EIN on line 8.

Check the box on line 18c to certify that you are a territory financial institution that has not agreed to be treated as a U.S. person for reportable amounts and withholdable payments associated with this form. You must certify that you are transmitting withholding certificates or other

Instructions for Form W-8IMY (Rev. 10-2021) -19-

documentation for persons for whom you are receiving a payment (as required for chapter 3, chapter 61, and section 3406 purposes, and, in the case of a withholdable payment, for chapter 4 withholding and reporting purposes). You must also certify that you have provided or will provide a withholding statement (as required) with the information required on an NQI withholding statement.

If this form is being provided for purposes of the entity’s holding of an interest in a PTP, check the box on line 18d to certify that you have agreed to be treated as a U.S. person under Regulations section 1.1446(f)-4(a)(2)(i)(B) with respect to an amount realized from a sale of a PTP interest. You may provide a withholding statement when you do not act as a U.S. person for an amount realized under the same conditions that apply to an NQI receiving an amount realized. See Withholding statement for amount realized or PTP distribution in Part IV , earlier. Check the box on line 18e to certify that you have agreed to be treated as a U.S. person (as described in Regulations section 1.1441-1(b)(2)(iv)) and as a nominee under Regulations section 1.1446-4(b)(3) with respect to distributions made by PTPs. If you check either the box on line 18d or 18e, you must provide an EIN on line 8. If you receive PTP distributions for which you do not act as a nominee under Regulations section 1.1446-4(b)(3), check the box on line 18f instead of the box on line 18e. You should provide a withholding statement to allocate the amounts subject to withholding on a distribution and provide the appropriate account holder documentation, taking into account the limitation on an NQI providing this documentation for an amount realized (to the extent applicable). See Withholding statement, earlier, for the requirements of a withholding statement provided by an intermediary for a PTP distribution.

A territory entity that is a flow-through entity but is not