! the transfer of a PTP interest, however, the

CAUTION preceding paragraph and the representation made

on line 17b applies only to the extent indicated in Withholding statement for amount realized or PTP distribution , later.

Withholding statement of an NQI. If you are an NQI, you must provide a withholding statement and appropriate documentation to obtain reduced rates of withholding under chapter 3 and section 3406 for your customers receiving reportable amounts and to avoid certain reporting responsibilities. However, see the paragraph later describing an NQI’s withholding statement for chapter 4 purposes for when an NQI may provide a chapter 4 withholding rate pool of U.S. payees instead of documentation for those payees. The withholding statement must be provided prior to a payment and becomes an integral part of the Form W-8IMY and, therefore, the certification statement that you sign in Part XXIX of the form applies to the withholding statement as well as to the form.

Instructions for Form W-8IMY (Rev. 10-2021) -17-

For chapter 4 purposes. If you are an NQI that is a participating FFI or registered deemed-compliant FFI and you receive a withholdable payment, you must provide a withholding statement which satisfies the requirements of an FFI withholding statement or chapter 4 withholding statement.

An FFI withholding statement may allocate the payment to chapter 4 reporting rate pools (as appropriate), including a chapter 4 withholding rate pool for nonparticipating FFIs, recalcitrant account holders (in each class of account holders described in Regulations section 1.1471-4(d)(6)(i)), or other pool of payees permitted on an FFI withholding statement under the chapter 3 or 4 regulations (see Regulations sections 1.1471-3(c)(3)(iii)(B) and 1.1441-1(e)(3)(iv)(C)), and, for a participating FFI (including a reporting Model 2 FFI) or a registered deemed-compliant FFI (including a reporting Model 1 FFI), U.S. payees. However, if you are an NQI, you may allocate a portion of a reportable amount (regardless of whether the payment is a withholdable payment) to a chapter 4 withholding rate pool of U.S. payees when you satisfy the requirements to provide such a pool (including the requirement to certify to your status as a participating FFI (including a reporting Model 2 FFI) or registered deemed-compliant FFI (including a reporting Model 1 FFI)). The withholding statement must also identify each intermediary or flow-through entity that is receiving a payment (excluding any intermediary or flow-through entity that is an account holder or interest holder in a QI, WP, or WT), each such entity’s chapter 4 status and GIIN (if applicable), and the chapter 4 withholding rate pools associated with each such entity receiving the payment.

A chapter 4 withholding statement must contain the name, address, TIN (if any), entity type, chapter 4 status of each payee, the amount allocated to each payee, and a valid withholding certificate or other documentation sufficient to establish each payee’s chapter 4 status. However, a chapter 4 withholding statement may instead include pooled information for payees that are nonparticipating FFIs or another pool of payees as permitted under the chapter 4 regulations for a chapter 4 withholding statement. The withholding statement must also identify each intermediary or flow-through entity that is receiving a payment (excluding any intermediary or flow-through entity that is an account holder or interest holder in a QI, WP, or WT), each such entity’s chapter 4 status and GIIN (if applicable), and the chapter 4 withholding rate pools associated with each such entity receiving the payment.

A payment that is subject to chapter 3 withholding or