! the disregarded entity, however, you may want to

CAUTION notify the withholding agent that you are a

disregarded entity receiving a payment or maintaining an account by indicating the name of the disregarded entity on line 10.

Line 4. Complete this line to establish your entity status for purposes of chapter 3. Check the one box that applies. If you are a foreign partnership receiving the payment on behalf of your partners, check the “Withholding foreign partnership” box or the “Nonwithholding foreign partnership” box, whichever is appropriate. If you are a foreign simple trust or foreign grantor trust receiving the payment on behalf of your beneficiaries or owners, check the “Withholding foreign trust” box, the “Nonwithholding foreign simple trust” box, or the “Nonwithholding foreign grantor trust” box, whichever is appropriate. If you are a foreign partnership (or a foreign trust) receiving a payment on behalf of persons other than your partners (or beneficiaries or owners), check the “Qualified intermediary” box or the “Nonqualified intermediary” box, whichever is appropriate. A foreign reverse hybrid entity that is providing documentation from its interest holders to claim a reduced rate of withholding under

Instructions for Form W-8IMY (Rev. 10-2021) -9-

a treaty should check the appropriate box (including “Withholding foreign partnership” or “Withholding foreign trust” if the entity has entered into a withholding agreement). A partnership or grantor trust submitting Form W-8IMY solely because it is allocated income effectively connected with a U.S. trade or business as a partner in a partnership should check the box for nonwithholding foreign partnership or nonwithholding foreign grantor trust and, if it is submitting or will submit documentation for its partners or owners, it should complete Part VIII.

Form W-8IMY may be provided to satisfy

TIP documentation requirements for purposes of

withholding on certain partnership allocations to foreign partners under section 1446(a). Section 1446(a) generally requires withholding when a partnership is conducting a trade or business in the United States and allocates taxable income effectively connected with that trade or business (ECTI) to foreign persons that are partners in the partnership. Section 1446(a) can also apply when certain income is treated as effectively connected income of the partnership and is so allocated.

An upper-tier foreign partnership that is allocated ECTI as a partner in a lower-tier partnership (LTP) may request, if certain requirements are met, the lower-tier partnership perform withholding under section 1446(a) on that ECTI taking into account the status of the partners in the upper-tier partnership. Upper-tier PTPs are not permitted to use these look-through rules. Generally, this is accomplished by the upper-tier partnership submitting withholding certificates of its partners (for example, Form W-8BEN) along with a Form W-8IMY, which identifies itself as a partnership, and identifying the manner in which ECTI of the upper-tier partnership will be allocated to the partners. Domestic non-PTPs that meet similar requirements may be able to elect to apply look-through rules, if the LTP agrees, by using Form W-9, instead of a W-8IMY. For further information, see Regulations section 1.1446-5. A foreign grantor trust that is allocated ECTI as a partner in a partnership should provide the withholding certificates of its grantor (for example, Form W-8BEN) along with its Form W-8IMY which identifies the trust as a foreign grantor trust. See Regulations section 1.1446-1(c)(2)(ii)(E) for the rules requiring it to provide additional documentation to the partnership.

Line 5. Check the one box that applies to your chapter 4 status. You are only required to provide a chapter 4 status if you are acting as an intermediary with respect to a withholdable payment, you are a flow-through entity receiving a withholdable payment on behalf of your owners (including a reverse hybrid entity providing documentation on behalf of its owners to claim treaty benefits), you are providing a withholding statement associated with this form that allocates a portion of the payment to a chapter 4 withholding rate pool of U.S. payees with respect to your direct account holders (as described in Regulations section 1.6049-4(c)(4)), you are providing this form to an FFI requesting this form to document your chapter 4 status, or you are a QI (including a QDD), WP, or WT. If you are a U.S. branch that does not agree to be treated as a U.S. person and that does not make the certification on line 19c, you should check nonparticipating FFI; otherwise, leave line 5 blank. By checking a box on this line, you are representing that you qualify for this classification.

For most of the chapter 4 classifications, you are

TIP required to complete additional certifications found in

Parts IX through XXVIII. Complete the appropriate part of this form certifying that you meet the conditions of the status indicated on line 5 (as defined under Regulations sections 1.1471-5 or 1.1471-6). Complete the required portion of this form before signing and providing it to the withholding agent.

FFIs Covered by IGAs and Related Entities A reporting FFI resident in, or established under the laws of, a jurisdiction covered by a Model 1 IGA should check “Reporting Model 1 FFI.” A reporting FFI resident in, or established under the laws of, a jurisdiction covered by a Model 2 IGA should check “Reporting Model 2 FFI.” If you are treated as a registered deemed-compliant FFI under an applicable IGA, you should check “Nonreporting IGA FFI” rather than “registered deemed-compliant FFI” and provide your GIIN. See the specific instructions for Part XIX. In general, if you are treated as a nonreporting IGA FFI under an applicable IGA, you should check “Nonreporting IGA FFI” even if you meet the qualifications for deemed-compliant status under the chapter 4 regulations. In such a case, you need not also check your applicable status under the regulations but should provide your GIIN on line 9. However, an owner documented FFI that is treated as a nonreporting IGA FFI under an applicable IGA must check “Owner-documented FFI” and complete Part XI. An FFI that is related to a reporting IGA FFI and that is treated as a nonparticipating FFI in its country of residence should check nonparticipating FFI on line 5. An FFI that is related to a reporting IGA FFI and that is a participating FFI, deemed-compliant FFI, or exempt beneficial owner under the U.S. Treasury regulations, or an applicable IGA should check the appropriate box depending on its chapter 4 status rather than the box for nonparticipating FFI.

If you are an FFI in a jurisdiction treated as having an IGA in effect, you should not check “Participating FFI” and should check “Reporting Model 1 FFI” or “Reporting Model 2 FFI” as applicable.

See www.treasury.gov/resource-center/tax-policy/treaties/ Pages/FATCA-Archive.aspx for a list of jurisdictions treated as having an IGA in effect.

Line 6. Enter the permanent address of the entity identified on line 1. Your permanent residence address is the address in the country where you claim to be a resident for purposes of that country's income tax. Do not show the address of a financial institution (other than yourself), a post office box, or an address used solely for mailing purposes unless such address is the only permanent address you use and it appears in your organizational documents (that is, your registered address). If you do not have a tax residence in any country, the permanent residence address is where you maintain your principal office.

Line 7. Enter your mailing address only if it is different from the address you show on line 6.

Line 8. You must provide an employer identification number (EIN) if you are a U.S. branch or are a territory financial institution that certifies that it has agreed to be treated as a U.S. person for any payments associated with this Form W-8IMY.

If you are acting as a QI (including a QDD), withholding foreign partnership, or withholding foreign trust, check the

appropriate box and enter the EIN that was issued to you in such capacity (your “QI-EIN,” “WP-EIN,” or “WT-EIN”). If you are not acting in that capacity, you must use your U.S. taxpayer identification number (TIN), if any, that is not your QI-EIN, WP-EIN, or WT-EIN.

A nonqualified intermediary, a nonwithholding foreign partnership, or a nonwithholding foreign simple or grantor trust is generally not required to provide a U.S. TIN. However, an upper-tier partnership or trust that is allocated ECTI (or receives a PTP distribution attributable to ECTI) as a partner in a lower-tier partnership is required to provide a U.S. TIN. The requirement to include a U.S. TIN in this line 8 also applies to a foreign partnership or a foreign trust receiving an amount realized from a transfer of an interest in a partnership conducting a trade or business in the United States. Additionally, a QSL providing this form with respect to a U.S. source substitute dividend must provide an EIN (a QI-EIN if the QSL is a QI).

Line 9a. Complete line 9a if you are a participating FFI (including a reporting Model 2 FFI), registered deemed-compliant FFI (including a reporting Model 1 FFI and a sponsored FFI described in Regulations section 1.1471-5(f)(1)(i)(F)), direct reporting NFFE (including a sponsored direct reporting NFFE), or trustee of a trustee documented trust that is a foreign person, you are required to enter your GIIN (with regard to your country of residence) on line 9a. If you are a trustee of a trustee-documented trust and you are a foreign person, you should provide the GIIN that you received when you registered as a participating FFI or reporting Model 1 FFI. In addition, you must provide your GIIN on line 9a if you are a nonreporting IGA FFI that is: (1) treated as registered deemed-compliant under Annex II to an applicable Model 2 IGA, or (2) a registered deemed-compliant FFI under Regulations section 1.1471-5(f) (1).

If you are a QI acting as a QDD, you must provide your GIIN on line 9a if you have one.

If you are a certified deemed-compliant FFI described in Part XIV of this form, provide the GIIN of your sponsoring entity on line 9a.

If you are in the process of registering with the IRS as

TIP a participating FFI, registered deemed-compliant FFI

(including a sponsored FFI), reporting Model 1 FFI, reporting Model 2 FFI, direct reporting NFFE, sponsored direct reporting NFFE, or nonreporting IGA FFI but have not received a GIIN, you may complete line 9a by writing “applied for.” However, the person requesting this form from you must receive and verify your GIIN within 90 days.

If you are a disregarded entity that completed Part I, line 3, do not enter your GIIN on line 9a. Instead, enter it on line 13.

Line 9b. Complete line 9b if you are a QDD that must provide a foreign taxpayer identification number (FTIN). For information on this requirement (and when an FTIN is not required), see QDD withholding statement , later.

Line 10. You, or a withholding agent, may use this line to include any referencing information that is useful to the withholding agent in carrying out its reporting and withholding obligations. For example, a withholding agent who is required to associate a particular Form W-8BEN or Form W-8BEN-E with this Form W-8IMY may use line 10 for a referencing number or code that will make the association clear.

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