Part 2 Instructions for WPs and WTs

Table 8: Part 2 instructions for WPs and WTs

	Part 2 Question	Instructions for WPs and WTs
	Type of account holders, partners, benefciaries or owners (enter approximate number for each type)	Enter the approximate number of each type of partners, benefciaries, or owners. “Foreign individual non-treaty claimant” means a non-U.S. natural person who is a resident of a country that does not have an income tax treaty with the United States and is the benefcial owner of income paid to the partner, benefciary, or owner or a non-U.S. natural person who is resident of a country that has an income tax treaty with the United States but is not entitled to treaty benefts on the income paid by the WP/WT. “Foreign individual treaty claimant” means a non-U.S. natural person who is a resident of a country with an income tax treaty with the United States, is the benefcial owner of income paid to the partner, benefciary, or owner, and is entitled to treaty benefts on that income. “Foreign non-individual benefciaries/owners non-treaty claimant” means a non-U.S. entity, other than a fow-through entity, that is a resident of a country that does not have an income tax treaty with the United States and is the benefcial owner of income paid to the partner, benefciary, or owner or a non-U.S. entity, other than a fow-through entity, that is a resident of a country that has an income tax treaty with the United States but is not entitled to treaty benefts on the income paid by the WP/WT. “Foreign non-individual benefciaries/owners treaty claimant” means a non-U.S. entity that is a resident of a country with an income tax treaty with the United States, is the benefcial owner of the income paid to the partner, benefciary, or owner, and is entitled to treaty benefts on that income. “Foreign tax-exempt entity” means a non-U.S. entity that is a foreign organization described under section 501(c) of the Code, charitable organization, government, central bank, or international organization designated by Executive Order of the President of the United States as exempt from withholding under section 892 of the Code. “Foreign intermediary” means a non-U.S. entity acting on behalf of another person, such as a custodian, broker, nominee, or other agent. “Foreign fow-through entity” means a foreign partnership described in Treas. Reg. §301.7701-2 or 3 (other than a withholding foreign partnership), a foreign trust (other than a withholding foreign trust) that is described in section 651(a) of the Code, or a foreign trust if all or a portion of such trust is treated as owned by the granter or other person under sections 671 through 679 of the Code. “U.S. individual, partnership, and trust” means a U.S. natural person, partnership, or trust. “Other U.S. person” means any U.S. entity that is not a partnership or trust.

	Part 2 Question	Instructions for WPs and WTs
	Investments in U.S. Assets (enter approximate value for each in whole U.S. dollars)	Enter the approximate value of investments in U.S. assets by type of partner, benefciary, or owner. If you cannot determine these allocations (e.g., because of fuctuations in allocations of partnership income), unless otherwise requested, you may enter the total approximate value of all investments in U.S. assets and enter “0” for each type of partner, benefciary, or owner. If you enter “0” for each type, provide an attachment in part 4 (upload fles) with an explanation for why the approximate value of investments cannot be determined by type of partner, benefciary, or owner. “Foreign individual non-treaty claimant” means a non-U.S. natural person who is a resident of a country that does not have an income tax treaty with the United States and is the benefcial owner of income paid to the partner, benefciary, or owner or a non-U.S. natural person who is resident of a country that has an income tax treaty with the United States but is not entitled to treaty benefts on the income paid by the WP/WT. “Foreign individual treaty claimant” means a non-U.S. natural person who is a resident of a country with an income tax treaty with the United States, is the benefcial owner of income paid to the partner, benefciary, or owner, and is entitled to treaty benefts on that income. “Foreign non-individual benefciaries/owners non-treaty claimant” means a non-U.S. entity, other than a fow-through entity, that is a resident of a country that does not have an income tax treaty with the United States and is the benefcial owner of income paid to the partner, benefciary, or owner or a non-U.S. entity, other than a fow-through entity, that is a resident of a country that has an income tax treaty with the United States but is not entitled to treaty benefts on the income paid by the WP/WT. “Foreign non-individual benefciaries/owners treaty claimant” means a non-U.S. entity that is a resident of a country with an income tax treaty with the United States, is the benefcial owner of the income paid to the partner, benefciary, or owner, and is entitled to treaty benefts on that income. “Foreign tax-exempt entity” means a non-U.S. entity that is a foreign organization described under section 501(c) of the Code, charitable organization, government, central bank, or international organization designated by Executive Order of the President of the United States as exempt from withholding under section 892 of the Code. “Foreign intermediary” means a non-U.S. entity acting on behalf of another person, such as a custodian, broker, nominee, or other agent. “Foreign fow-through entity” means a foreign partnership described in Treas. Reg. §301.7701-2 or 3 (other than a withholding foreign partnership), a foreign trust (other than a withholding foreign trust) that is described in section 651(a) of the Code, or a foreign trust if all or a portion of such trust is treated as owned by the granter or other person under sections 671 through 679 of the Code. “U.S. individual, partnership, and trust” means a U.S. natural person, partnership, or trust. “Other U.S. person” means any U.S. entity that is not a partnership or trust.

Part 2 Question	Instructions for WPs and WTs
Does the applicant presently intend to assume primary chapters 3 and 4 withholding responsibility for indirect partners, benefciaries, or owners	A WP or WT may assume chapters 3 and 4 withholding responsibility for payments of U.S. source income made to certain indirect partners, benefciaries, or owners described in section 9.03 of the WP or WT agreement. A WP or WT must assume primary chapters 3 and 4 withholding responsibility for payments of U.S. source income made to its direct partners, benefciaries, or owners.	A WP or WT may assume chapters 3 and 4 withholding responsibility for payments of U.S. source income made to certain indirect partners, benefciaries, or owners described in section 9.03 of the WP or WT agreement. A WP or WT must assume primary chapters 3 and 4 withholding responsibility for payments of U.S. source income made to its direct partners, benefciaries, or owners.
If the applicant intends to enter into any joint account arrangements or agency agreements, enter the estimated number of each below	For each option sections 9.01 an QI agreement fo partnerships an	that applies to the applicant, enter the estimated number of each. See d 9.02 of the WP or WT agreement or sections 4.05 and 4.06 of the r information on joint account treatment and agency option for certain d trusts.