! that should be subject to chapter 4 withholding may

CAUTION not be included in a U.S. payee pool that is described

in Regulations section 1.6049-4(c)(4)(ii).

Although, as a QI, you obtain withholding certificates or appropriate documentation from beneficial owners or payees, as specified in your QI agreement, you do not need to attach the certificates or documentation to this form unless you are acting as a disclosing QI with respect to an amount realized or PTP distribution. Also, to the extent you have not assumed primary Form 1099 reporting or backup withholding responsibility and are not permitted to allocate the payment to a chapter 4 withholding rate pool of U.S. payees under Regulations section 1.6049-4(c)(4)(iii), you must disclose the names of those U.S. persons for whom you receive reportable amounts and that are not exempt recipients (as defined in Regulations section 1.6049-4(c)(1)(ii) or under section 6041, 6042, 6045, or 6050N). You should make this disclosure by attaching to Form W-8IMY the Forms W-9 (or substitute forms) of persons that are U.S. non-exempt recipients. If you do not have a Form W-9 for a non-exempt U.S. payee, you must attach to Form W-8IMY any information you do have regarding that person’s name, address, and TIN for a withholding agent to report the payment.

Line 16a. Check the box on line 16a to certify that each QDD identified on the form or on the QDD withholding statement that is acting as a QDD meets the requirements to act as a QDD in Regulations section 1.1441-1(e)(6) and assumes primary withholding and reporting responsibilities under chapters 3, 4, and 61, and section 3406 with respect to potential section 871(m) transactions and has been approved by the IRS to act as a QDD.

A QDD must act as a QDD for all payments it