Form W-8IMY - Document Skill - ABBYY Documentation

The Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting skill extracts data from Forms W-8IMY. These forms may serve to establish foreign status for purposes of sections 1441, 1442, and 1446. The Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting skill is a preview skill. It has been trained on a limited set of documents and is designed to help you quickly get started with processing Forms W-8IMY. For production use, you may need to uptrain the skill with your own document samples. This skill recognizes handwritten text. The option is enabled by default. If you do not import handwritten forms, disable the Handwritten option in the skill settings.

Countries and Languages

Countries	Languages
USA	English
	French
	German
	German (New Spelling)

Part I — Identification of Entity

Basic Information

Field	Description
Form	The fixed W-8IMY string, if applicable.
Box 1 - Name of Organization	The name of the organization.
Box 2 - Country of Incorporation or Organization	The country under the laws of which the foreign government or other foreign organization was created, incorporated, organized, or governed.
Box 3 - Name of Disregarded Entity	The name of the disregarded entity.

Box 4 - Chapter 3 Status Entity Type

Field	Description
QI	The status of the entity.
Nonqualified Intermediary	The status of the entity.
Territory Financial Institution	The status of the entity.
US Branch	The status of the entity.
Withholding Foreign Partnership	The status of the entity.
Withholding Foreign Trust	The status of the entity.
Nonwithholding Foreign Partnership	The status of the entity.
Nonwithholding Foreign Simple Trust	The status of the entity.
Nonwithholding Foreign Grantor Trust	The status of the entity.

Box 5 - Chapter 4 Status FATCA Status

Field	Description
Nonparticipating FFI	The Foreign Account Tax Compliance Act (FATCA) status of the entity.
Participating FFI	The Foreign Account Tax Compliance Act (FATCA) status of the entity.
Reporting Model 1 FFI	The Foreign Account Tax Compliance Act (FATCA) status of the entity.
Reporting Model 2 FFI	The Foreign Account Tax Compliance Act (FATCA) status of the entity.
Registered Deemed-Compliant FFI	The Foreign Account Tax Compliance Act (FATCA) status of the entity.
Territory Financial Institution	The Foreign Account Tax Compliance Act (FATCA) status of the entity.
Sponsored FFI	The Foreign Account Tax Compliance Act (FATCA) status of the entity.
Certified Deemed-Compliant Nonregistering Local Bank	The Foreign Account Tax Compliance Act (FATCA) status of the entity.
Certified Deemed-Compliant FFI with Only Low-Value Accounts	The Foreign Account Tax Compliance Act (FATCA) status of the entity.
Certified Deemed-Compliant Sponsored Closely Held Investment Vehicle	The Foreign Account Tax Compliance Act (FATCA) status of the entity.
Certified Deemed-Compliant Limited Life Debt Investment Entity	The Foreign Account Tax Compliance Act (FATCA) status of the entity.
Certain Investment Entities That Do Not Maintain Financial Accounts	The Foreign Account Tax Compliance Act (FATCA) status of the entity.
Owner-Documented FFI	The Foreign Account Tax Compliance Act (FATCA) status of the entity.
Restricted Distributor	The Foreign Account Tax Compliance Act (FATCA) status of the entity.
Foreign Central Bank of Issue	The Foreign Account Tax Compliance Act (FATCA) status of the entity.
Nonreporting IGA FFI	The Foreign Account Tax Compliance Act (FATCA) status of the entity.
Exempt Retirement Plans	The Foreign Account Tax Compliance Act (FATCA) status of the entity.
Excepted Nonfinancial Group Entity	The Foreign Account Tax Compliance Act (FATCA) status of the entity.
Excepted Nonfinancial Start-Up Company	The Foreign Account Tax Compliance Act (FATCA) status of the entity.
Excepted Nonfinancial Entity In Liquidation or Bankruptcy	The Foreign Account Tax Compliance Act (FATCA) status of the entity.
Publicly Traded NFFE or NFFE Affiliate of Publicly Traded Corporation	The Foreign Account Tax Compliance Act (FATCA) status of the entity.
Excepted Territory NFFE	The Foreign Account Tax Compliance Act (FATCA) status of the entity.
Active NFFE	The Foreign Account Tax Compliance Act (FATCA) status of the entity.
Passive NFFE	The Foreign Account Tax Compliance Act (FATCA) status of the entity.
Direct Reporting NFFE	The Foreign Account Tax Compliance Act (FATCA) status of the entity.
Sponsored Direct Reporting NFFE	The Foreign Account Tax Compliance Act (FATCA) status of the entity.

Address Information

Box 6 - Permanent Residence Address

Field	Description
Address	The permanent residence address of the organization.
City and State or Province	The permanent residence address of the organization.
Country	The permanent residence address of the organization.

Box 7 - Mailing Address

Field	Description
Address	The address to which correspondence should be sent.
City and State or Province	The address to which correspondence should be sent.
Country	The address to which correspondence should be sent.

Identification Numbers

Box 8 - US Taxpayer Identification Number

Field	Description
US Taxpayer Identification Number	The U.S. Taxpayer Identification Number.
QI-EIN	The QI Employer Identification Number.
WP-EIN	The WP Employer Identification Number.
WT-EIN	The WT Employer Identification Number.
EIN	The Employer Identification Number.

Field	Description
Box 9a - GIIN	The Global Intermediary Identification Number (GIIN) of the entity.
Box 9b - Foreign Taxpayer Identification Number	The Foreign Taxpayer Identification Number (Foreign TIN) of the entity.
Box 10 - Reference Number	Any useful referencing information.

Part II — Disregarded Entity or Branch Receiving Payment

Box 11 - Chapter 4 Status FATCA Status of Disregarded Entity or Branch

Field	Description
Branch Treated As Nonparticipating FFI	The Foreign Account Tax Compliance Act (FATCA) status of the disregarded entity or branch.
Participating FFI	The Foreign Account Tax Compliance Act (FATCA) status of the disregarded entity or branch.
Reporting Model 1 FFI	The Foreign Account Tax Compliance Act (FATCA) status of the disregarded entity or branch.
Reporting Model 2 FFI	The Foreign Account Tax Compliance Act (FATCA) status of the disregarded entity or branch.
US Branch	The Foreign Account Tax Compliance Act (FATCA) status of the disregarded entity or branch.

Box 12 - Address of Disregarded Entity or Branch

Field	Description
Address	The address of the disregarded entity or branch.
City and State or Province	The address of the disregarded entity or branch.
Country	The address of the disregarded entity or branch.

Field	Description
Box 13 - GIIN of Disregarded Entity	The Global Intermediary Identification Number (GIIN) of the disregarded entity.

Part III — Qualified Intermediary

Field	Description
Box 14	Indicates that the entity is a QI for the payments for which the form is provided.
Box 15a	Indicates that the entity assumes primary withholding responsibility for purposes of chapters 3 and 4 for each account identified on a withholding statement attached to the form (or, if no withholding statement is attached to this form, for all accounts).
Box 15b	Indicates that the entity assumes primary withholding and reporting responsibilities under section 1446(f) for each payment of an amount realized on a sale of a PTP interest associated with each account identified on a withholding statement attached to this form for receiving such amounts (or, if no withholding statement is attached to this form, for all accounts).
Box 15c	Indicates that the entity assumes primary withholding responsibility as a nominee for each distribution by a PTP that is associated with each account identified on a withholding statement attached to this form for receiving such distributions (or, if no withholding statement is attached to this form, for all accounts).
Box 15d	Indicates that the entity is a QI that is acting as a qualified security lender assuming primary withholding and reporting responsibilities with respect to payments that are U.S. source substitute dividends received from the withholding agent associated with each account identified on a withholding statement attached to the form (or, if no withholding statement is attached to this form, for all accounts).
Box 15e	Indicates that the entity is a QI that is assuming primary withholding responsibility under chapter 3 and chapter 4 and primary Form 1099 reporting and backup withholding responsibility with respect to all payments associated with this form that are U.S. source interest and substitute interest payments, as permitted by (and described in) the QI agreement.
Box 15f	Indicates that the entity assumes primary Form 1099 reporting and backup withholding responsibility with respect to the accounts identified in a withholding statement associated with this form or if the entity is a participating FFI or registered deemed-compliant FFI that meets the requirements to report only under Regulations sections 1.6049-4(c)(4)(i) and (c)(4)(ii).
Box 15g	Indicates that the entity doesn’t assume primary Form 1099 reporting and backup withholding responsibility with respect to the account(s) identified on a withholding statement attached to this form (or, if no withholding statement is attached to this form, for all accounts).
Box 15h	Indicates that the entity meets the requirements of Regulation section, if the entity has allocated or will allocate a portion of a payment to a chapter 4 withholding rate pool of U.S. payees on a withholding statement associated to this form.
Box 15i	Indicates that the entity has obtained, or will obtain, documentation sufficient to establish each such intermediary or flow-through entity status as a participating FFI, registered deemed-compliant FFI, or FFI that is a QI.
Box 16a	Indicates that each QDD identified on the form or on the QDD withholding statement that is acting as a QDD meets the requirements to act as a QDD in Regulations section 1.1441-1(e)(6) and assumes primary withholding and reporting responsibilities under chapters 3, 4, and 61, and section 3406 with respect to potential section 871(m) transactions and has been approved by the IRS to act as a QDD.

Box 16b - Entity Classification of QDD

Field	Description
Corporation	The entity classification of QDD.
Partnership	The entity classification of QDD.
Disregarded Entity	The entity classification of QDD.

Part IV — Nonqualified Intermediary

Field	Description
Box 17a	Indicates that the entity is not acting as a QI with respect to each account(s) for which the form is provided and is not acting for its own account.
Box 17b	Indicates that the entity uses form to transmit withholding certificates or other documentation along with a withholding statement that satisfies the requirements of chapters 3 and 4 (including for purposes of section 1446(a) and including if the entity is providing pooled information for purposes of chapter 61 under the alternative procedure for U.S. non-exempt recipients, or chapter 4 withholding rate pools (as applicable) for a withholdable payment).
Box 17c	Indicates that the entity is permitted under Regulations section 1.6049-4(c)(4) to provide a chapter 4 withholding rate pool of U.S. payees to which a payment is allocated on a withholding statement associated with the Form W-8IMY.
Box 17d	Indicates that the entity is acting as a QSL with respect to the accounts identified on this line or in a withholding statement associated with this form with respect to a payment that is a U.S. source substitute dividend.
Box 17e	Indicates that the entity is providing an alternative withholding statement.

Part V — Territory Financial Institution

Field	Description
Box 18a	Indicates that the entity is a financial institution (other than an investment entity that is not also a depository institution, custodial institution, or specified insurance company) incorporated or organized under the laws of a territory of the United States.
Box 18b	Indicates that the entity has agreed to be treated as a U.S. person for purposes of both chapter 3 and chapter 4 with respect to payments of reportable amounts and withholdable payments associated with this Form W-8IMY.
Box 18c	Indicates that the entity is a territory financial institution that has not agreed to be treated as a U.S. person for reportable amounts and withholdable payments associated with this form.
Box 18d	Indicates that the entity has agreed to be treated as a U.S. person under Regulations section 1.1446(f)-4(a)(2)(i)(B) with respect to an amount realized from a sale of a PTP interest.
Box 18e	Indicates that the entity has agreed to be treated as a U.S. person (as described in Regulations section 1.1441-1(b)(2)(iv)) and as a nominee under Regulations section 1.1446-4(b)(3) with respect to distributions made by PTPs.
Box 18f	Indicates that the entity receives PTP distributions for which the entity doesn’t act as a nominee under Regulations section 1.1446-4(b)(3).

Part VI — Certain U.S. Branches

Field	Description
Box 19a	Indicates that the entity is a U.S. branch receiving payments of income that are reportable amounts or withholdable payments not effectively connected with the conduct of a trade or business in the United States, payments of PTP distributions, or payments of amounts realized.
Box 19b	Indicates that the entity is a U.S. branch of a foreign bank or insurance company described in this certification that has agreed with the withholding agent to be treated as a U.S. person under Regulations section 1.1441-1(b)(2)(iv) with respect to such payments associated with this Form W-8IMY.
Box 19c	Indicates that the entity is a U.S. branch that does not have an agreement with the withholding agent to be treated as a U.S. person under Regulations section 1.1441-1(b)(2)(iv).
Box 19d	Indicates that the entity is a U.S. branch described in Regulations section 1.1446(f)-4(a)(2)(i)(B) that is acting as a U.S. person with respect to an amount realized from the sale of a PTP interest.
Box 19e	Indicates that the entity is a U.S. branch described in Regulations section 1.1441-1(b)(2)(iv) that is acting as a nominee with respect to distributions by PTPs under Regulations section 1.1446-4(b)(3).
Box 19f	Indicates that the entity is a U.S. branch receiving PTP distributions associated with the form and are not acting as a nominee for the distributions under Regulations section 1.1446-4(b)(3)

Part VII — Withholding Foreign Partnership (WP) or Withholding Foreign Trust (WT)

Field	Description
Box 20	Indicates that the entity is a WP or a WT and you are receiving the payment on behalf of your partners, beneficiaries, or owners.

Part VIII — Nonwithholding Foreign Partnership, Simple Trust, or Grantor Trust

Field	Description
Box 21a	Indicates that the entity a foreign partnership or a foreign simple or grantor trust that is not a WP or WT, and is providing this form for payments that are not effectively connected, or are not treated as effectively connected, with the conduct of a trade or business in the United States.
Box 21b	Indicates that the entity is a foreign partnership or foreign grantor trust providing this form for purposes of section 1446(a).
Box 21c	Indicates that the entity is a foreign partnership that is a transferor of an interest in a partnership receiving an amount realized from the transfer.
Box 21d	Indicates that the entity is providing a withholding statement for a modified amount realized on the transfer.
Box 21e	Indicates that the entity is 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).
Box 21f	Indicates that the entity represents that the information on all the withholding certificates associated with the withholding statement may be relied on based on the standard of knowledge under section 1441 or section 1471 applicable to the entity.

Part IX — Nonparticipating FFI With Exempt Beneficial Owners

Field	Description
Box 22	Indicates that the entity is transmitting withholding certificates or other documentation for exempt beneficial owners for chapter 4 purposes on whose behalf you are receiving a payment that is a withholdable payment.

Part X — Sponsored FFI

Field	Description
Box 23a - Name of Sponsoring Entity	The name of the sponsoring entity that has agreed to fulfill the chapter 4 due diligence, reporting, and withholding obligations on the entity’s behalf.
Box 23b	Indicates that the entity is either an investment entity or controlled foreign corporation (within the meaning of section 957(a)) and satisfies the other relevant requirements for this classification.
Box 23c	Indicates that the entity is either an investment entity or controlled foreign corporation (within the meaning of section 957(a)) and satisfies the other relevant requirements for this classification.

Part XI — Owner-Documented FFI

Field	Description
Box 24a	Indicates that the entity satisfies the requirements for owner-documented FFI status and is providing this form to a U.S. financial institution, a participating FFI, or a reporting Model 1 FFI that has agreed to act as a designated withholding agent with respect to the entity.
Box 24b	Indicates that the entity has provided or will provide the documentation set forth in the certifications, including the owner reporting statement.
Box 24c	Indicates that the entity has provided or will provide an auditor’s letter that satisfies the requirements.

Part XII — Certified Deemed-Compliant Nonregistering Local Bank

Field	Description
Box 25	Indicates that the entity satisfies all of the requirements for certified deemed-compliant nonregistering local bank status.

Part XIII — Certified Deemed-Compliant FFI with Only Low-Value Accounts

Field	Description
Box 26	Indicates that the entity satisfies all of the requirements for certified deemed-compliant FFI with only low-value account status.

Part XIV — Certified Deemed-Compliant Sponsored, Closely Held Investment Vehicle

Field	Description
Box 27a - Name of Sponsoring Entity	The name of the sponsoring entity that has agreed to fulfill your chapter 4 due diligence, reporting, and withholding obligations on the entity behalf.
Box 27b	Indicates that the entity satisfies the requirements for certified deemed-compliant classification as a sponsored closely held investment vehicle.

Part XV — Certified Deemed-Compliant Limited Life Debt Investment Entity

Field	Description
Box 28	Indicates that the entity satisfies the requirements for certified deemed-compliant limited life debt investment entity status.

Part XVI — Certain Investment Entities that Do Not Maintain Financial Accounts

Field	Description
Box 29	Indicates that the entity meets all of the requirements for certified deemed-compliant status as an investment entity that doesn’t maintain financial accounts.

Part XVII — Restricted Distributor

Field	Description
Box 30a	Indicates that the entity satisfies the requirements of restricted distributor status.
Box 30b	Indicates that the entity’s distribution agreement meets the requirements of this classification.
Box 30c	Indicates that the entity’s distribution agreement meets the requirements of this classification.

Part XVIII — Foreign Central Bank of Issue

Field	Description
Box 31	Indicates that the entity is a foreign central bank of issue acting as an intermediary and is an entity defined in Regulations section 1.1471-6 that is treated as the beneficial owner of the payment for chapter 4 purposes (applying the rule in Regulations section 1.1471-6(d)(4)).

Part XIX — Nonreporting IGA FFI

Field	Description
Box 32	Indicates that the entity is treated as a nonreporting IGA FFI.
Box 32 - Meets the Requirements	The name of the jurisdiction that has the applicable IGA in effect with the United States.
Box 32 - Is Treated As	The withholding agent with the specific category of entity described in Annex II of the IGA applicable to the entity status.
Box 32 - Name of Trustee or Sponsor	The name of the trustee or sponsor.

Box 32 - IGA Model

Field	Description
Model 1 IGA	The category of entity described in Annex II of the IGA applicable to the entity status.
Model 2 IGA	The category of entity described in Annex II of the IGA applicable to the entity status.

Box 32 - US or Foreign Trustee

Field	Description
US Trustee	The status of the foreign trustee.
Foreign Trustee	The status of the foreign trustee.

Part XX — Exempt Retirement Plans

Field	Description
Box 33a	Indicates that the entity satisfies the requirements of exempt retirement plan status.
Box 33b	Indicates that the entity satisfies the requirements of exempt retirement plan status.
Box 33c	Indicates that the entity satisfies the requirements of exempt retirement plan status.
Box 33d	Indicates that the entity satisfies the requirements of exempt retirement plan status.
Box 33e	Indicates that the entity satisfies the requirements of exempt retirement plan status.
Box 33f	Indicates that the entity satisfies the requirements of exempt retirement plan status.

Part XXI — Excepted Nonfinancial Group Entity

Field	Description
Box 34	Indicates that the entity satisfies the requirements of excepted nonfinancial group entity status.

Part XXII — Excepted Nonfinancial Start-Up Company

Field	Description
Box 35	Indicates that the entity satisfies the requirements of excepted nonfinancial start-up company status.
Box 35 - Date	The date the entity was formed or your board passed a resolution (or equivalent measure) approving a new line of business (which cannot be that of a financial institution or passive NFFE).

Part XXIII — Excepted Nonfinancial Entity in Liquidation or Bankruptcy

Field	Description
Box 36	Indicates that the entity satisfies the requirements of excepted nonfinancial entity in liquidation or bankruptcy status.
Box 36 - Date	The date that the entity filed a plan of liquidation, plan of reorganization, or bankruptcy petition.

Part XXIV — Publicly Traded NFFE or NFFE Affiliate of a Publicly Traded Corporation

Field	Description
Box 37a	Indicates that the entity is not a financial institution.
Box 37a - Securities Exchange	The name of a securities exchange on which your stock is publicly traded.
Box 37b	Indicates that the entity is an NFFE affiliate of a publicly traded corporation.
Box 37b - Name of Entity	The name of the publicly traded entity.
Box 37b - Name of Securities Market	The name of the securities market on which the stock of the publicly traded entity is traded.

Part XXV — Excepted Territory NFFE

Field	Description
Box 38	Indicates that the entity satisfies the requirements for excepted territory NFFE status.

Part XXVI — Active NFFE

Field	Description
Box 39	Indicates that the entity satisfies the requirements of active NFFE status.

Part XXVII — Passive NFFE

Field	Description
Box 40	Indicates that the entity is not a financial institution (other than an investment entity organized in a possession of the United States).

Part XXVIII— Sponsored Direct Reporting NFFE

Field	Description
Box 41 - Name of Sponsoring Entity	The name of the sponsoring entity.
Box 42	Indicates that the entity is not a financial institution and that the entity satisfies all relevant requirements for this classification.

Signature Information

Field	Description
Print Name	The printed name of the authorized official.
Date	The date of signing.

Key Fields

Box 1 - Name of Organization
Date

​Countries and Languages

​Part I — Identification of Entity

​Basic Information

​Box 4 - Chapter 3 Status Entity Type

​Box 5 - Chapter 4 Status FATCA Status

​Address Information

​Box 6 - Permanent Residence Address

​Box 7 - Mailing Address

​Identification Numbers

​Box 8 - US Taxpayer Identification Number

​Part II — Disregarded Entity or Branch Receiving Payment

​Box 11 - Chapter 4 Status FATCA Status of Disregarded Entity or Branch

​Box 12 - Address of Disregarded Entity or Branch

​Part III — Qualified Intermediary

​Box 16b - Entity Classification of QDD

​Part IV — Nonqualified Intermediary

​Part V — Territory Financial Institution

​Part VI — Certain U.S. Branches

​Part VII — Withholding Foreign Partnership (WP) or Withholding Foreign Trust (WT)

​Part VIII — Nonwithholding Foreign Partnership, Simple Trust, or Grantor Trust

​Part IX — Nonparticipating FFI With Exempt Beneficial Owners

​Part X — Sponsored FFI

​Part XI — Owner-Documented FFI

​Part XII — Certified Deemed-Compliant Nonregistering Local Bank

​Part XIII — Certified Deemed-Compliant FFI with Only Low-Value Accounts

​Part XIV — Certified Deemed-Compliant Sponsored, Closely Held Investment Vehicle

​Part XV — Certified Deemed-Compliant Limited Life Debt Investment Entity

​Part XVI — Certain Investment Entities that Do Not Maintain Financial Accounts

​Part XVII — Restricted Distributor

​Part XVIII — Foreign Central Bank of Issue

​Part XIX — Nonreporting IGA FFI

​Box 32 - IGA Model

​Box 32 - US or Foreign Trustee

​Part XX — Exempt Retirement Plans

​Part XXI — Excepted Nonfinancial Group Entity

​Part XXII — Excepted Nonfinancial Start-Up Company

​Part XXIII — Excepted Nonfinancial Entity in Liquidation or Bankruptcy

​Part XXIV — Publicly Traded NFFE or NFFE Affiliate of a Publicly Traded Corporation

​Part XXV — Excepted Territory NFFE

​Part XXVI — Active NFFE

​Part XXVII — Passive NFFE

​Part XXVIII— Sponsored Direct Reporting NFFE

​Signature Information

​Key Fields