Exhibit C – Exceptions to the Tax

Information reporting and withholding requirements Form 1042-S, Foreign Person’s United States Source apply to third parties (frequently banks and other financial Income Subject to Withholding (from Distributions from institutions) who will request an ITIN to enable them to file Pensions, Dividends, Annuities, Rental Income, Interest, information reports that are required by law. Retirement, Profit- Sharing Plans, IRA, Insurance Form 8805 - Foreign Partner’s Information Statement of Contracts, etc.); Section 1446 Withholding Tax; Form 1099-INT, Interest Income

Schedule K-1, Partner’s share of Income, Credits, Deductions, etc.

NOTE: Federal Tax Withholding and/or IRS Information Reporting must take place within the current tax year.

Third Party Withholding on Passive Income	Persons who are eligible to Claim Exception 1 include:	Documentation to be submitted by individuals who are eligible to claim Exception 1:
	1(a) Individuals who are partners of a U.S. or foreign partnership that invests in the U.S. and who own assets that generate income subject to IRS information reporting and/or federal tax withholding requirements; or	1(a)To support Exception 1(a), submit a copy of the portion of the partnership or LLC Agreement; displaying the partnership’s EIN (Employer Identifcation Number) and showing that the applicant is a partner in a partnership that is conducting business in the United States.
	1(b) Individuals who have opened an interest bearing bank deposit account that generates income which is effectively connected to their U.S. trade or business and is subject to IRS information reporting and/or federal tax withholding; or	1(b) To support Exception 1(b), submit an original signed letter from the Bank on their offcial letterhead, displaying your name and stating that you have opened a business account which is subject to IRS information reporting and/or federal tax withholding on the interest generated during the current tax year.
	1(c) Individuals who are “resident aliens” for tax purposes and have opened up an interest bearing bank deposit account that generates income subject to IRS information reporting and/or withholding of Federal income tax; or	1(c) To support Exception 1(c), submit an original signed letter from the Bank on their offcial letterhead, displaying your name and stating that you have opened an individual deposit account which is subject to IRS information reporting and/or federal tax withholding on the interest generated during the current tax year.
	1(d) Individuals who are receiving distributions during the current year of income such as pensions, annuities, rental income, royalties, dividends, etc., and are required to provide an ITIN to the withholding agent (i.e. investment company, insurance company, fnancial institution, etc.) for the purposes of tax withholding and/or reporting requirements.	1(d)To support Exception 1(d) submit an original document or signed letter from the withholding agent, on offcial letterhead, showing the individual’s name and evidencing that an ITIN is required to make distributions to the individual during the current tax year, which are subject to Federal tax withholding and/or IRS reporting requirements.Self-generated income statements will only be accepted with a copy of the contract or a letter with a post-marked envelope addressed from the withholding agent.

30 Acceptance Agents Guide