! withholding statement that you provided to your

CAUTION transferee or broker that only allocates a reportable

amount or withholdable payment to your partners. You must provide a withholding statement that allocates the gain from the transfer of the PTP interest. Once you have provided that withholding statement, you may provide it for a subsequent amount realized provided that the gain allocations have not changed. You may instead provide a withholding statement that indicates both that it may be used for all reportable amounts, withholdable payments and gains on transfers allocable to your partners and that you will update the withholding statement for a change to any of these allocations.

Line 21e. Check the box on line 21e if you are a foreign grantor trust providing the form on behalf of each grantor or owner of the trust under Regulations section 1.1446(f)-1(c)(2) (vii) that is transmitting withholding certificates and providing a withholding statement to allocate an amount realized to each grantor or other owner in the trust for purposes of section 1446(f).

Instructions for Form W-8IMY (Rev. 10-2021) -21-

If you are providing this Form W-8IMY solely for

TIP purposes of section 1446(a) or (f), you are not

required to provide a chapter 4 status because items of effectively connected income are not withholdable payments. However, if you do not provide a chapter 4 status and subsequently receive a withholdable payment, you will also be required to provide a Form W-8IMY to provide your chapter 4 status or the lower-tier partnership or broker making the payment to you may have to withhold on the payment. You may provide your chapter 4 status on this form even if you are not required to do so.

Line 21f. To the extent that the entity identified in Part 1 of this form is providing an alternative withholding statement described in Regulations section 1.1441-1(e)(3)(iv)(C)(3), you may check the box on this line to make the representation included on this line instead of making the representation on each alternative withholding statement. See Alternative withholding statement, earlier.