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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
resident on this line and identify the branches in the United States, the FI Line 10. Provide the name, title, address,
second jurisdiction of tax residence on should enter this information on line 8. and contact information of the
line 8 (if the second jurisdiction is the Responsible Officer (RO) of the FI. For
Line 5. Enter the mailing address of the
United States) or line 9 (if the second tax purposes of line 10, RO means the person
FI. The address provided will be used to
residence jurisdiction is a country other authorized under applicable local law to
send all mail correspondence related to
than the United States). establish the statuses of the FI's home
the FI's FATCA registration, FATCA
Partnerships and other flow-through account, and any other related matters. office and branches as indicated on the
entities. For a partnership or other registration form. To have the authority to
Line 6. Check the appropriate box to
flow-through entity, the FI’s jurisdiction of “establish the statuses” for purposes of
indicate that the FI is a party to a QI, WP,
residence means the jurisdiction under the this line 10, an RO must have the authority
or WT Agreement with the IRS and
laws of which the entity is organized or to act on behalf of the FI to represent the
provide the EIN that was issued to the FI
established or, if not organized or FATCA status(es) of the FI to the IRS as
for use in identifying itself when acting in
established under the laws of any part of the registration process. The RO
its capacity as a QI, WP, or WT. If the FI
jurisdiction, the jurisdiction where it for purposes of this line must also have
enters into a QI, WP, or WT agreement
maintains its principal office. the authority under local law to designate
after it submits this registration form, the FI additional POCs. The individual identified
Line 3b. Enter the FI's country/jurisdiction should amend its response to this as the RO on this line 10 will be the only
tax ID. Some countries/jurisdictions may question to reflect its new status as a QI, individual who will receive emails from the
use a Tax Identification Number ("TIN") to WP, or WT and add its EIN to its IRS related to the FI's FATCA account.
identify taxpayers. If the FI is in a registration. This is done by editing the
jurisdiction that uses TINs and the FI has a FI's online FATCA account. For more The meaning of “authority to act on
TIN, enter its TIN on this line. If the FI does information, see Paper registration on behalf of the FI to represent its FATCA
not have a TIN, leave this line blank. page 1. Check “Yes” or “No” to indicate status” is determined based on the FI's
whether the FI intends to maintain its status, as follows.
Line 4. Check the box applicable to your With respect to a PFFI, an RO is an
status as a QI, WP, or WT.
FATCA classification in your jurisdiction of officer of the FFI (or an officer of any
tax residence. Only one box may be Check “Not Applicable” if the FI is not a Member FI that is a PFFI, Reporting FI
checked. See Definitions section, earlier, party to a QI, WP, or WT Agreement with under a Model 1 IGA, or Reporting FI
for definitions of the terms used on line 4. the IRS. under a Model 2 IGA) with authority to
If you are a Reporting FI under a Model Line 7. Check “Yes” if the FI maintains a fulfill the duties of an RO described in an
1 IGA, select “Reporting Financial branch outside its jurisdiction of tax FFI Agreement.
Institution under a Model 1 IGA.” residence. A branch is a unit, business, or With respect to a PFFI that elects to be
If you are a Nonreporting FI registering office of an FI that is treated as a branch part of a consolidated compliance
pursuant to an applicable Model 1 or under the regulatory regime of a program, an RO is an officer of the
Model 2 IGA, select the Registered jurisdiction or is otherwise regulated under Compliance FI with authority to fulfill the
Deemed-Compliant FFI category that the laws of a jurisdiction as separate from duties of an RO described in the FFI
most closely matches the category in other offices, units, or branches of the FI. Agreement on behalf of each FFI in the
Annex II of the applicable IGA for which FIs should treat all offices or business compliance group (regardless of whether
you qualify. units within any one jurisdiction as a single the FFI is treated as a Reporting FI under
branch. a Model 1 IGA or Reporting FI under a
If you are the Sponsoring Entity of both Model 2 IGA).
one or more Sponsored FFIs and one or Sponsoring Entities, Trustees of
more Sponsored Direct Reporting NFFEs, Trustee-Documented Trusts, and With respect to an RDCFFI, an RO is an
select “Sponsoring Entity of Sponsored Direct Reporting NFFEs. If you are officer of the FI (or an officer of any
FFIs and Sponsored Direct Reporting applying as a Sponsoring Entity, trustee of Member FFI that is a PFFI, Reporting FI
NFFEs.” a Trustee-Documented Trust, or Direct under a Model 1 IGA, or Reporting FI
Reporting NFFE, you do not need to under a Model 2 IGA) with authority to
If you are a trustee of a answer questions about your branches ensure that the FFI meets the applicable
Trustee-Documented Trust, select and should check “No.” requirements to be treated as an RDCFFI.
“Trustee of a Trustee-Documented Trust” With respect to a Reporting FI under a
on line 4 (and “Sponsoring Entity” on Line 8. Check “Yes” if the FI is either a Model 1 IGA, an RO is any individual
line 1). U.S. resident or maintains a branch within specified under local law to register and
the United States, and provide the EIN of obtain a GIIN on behalf of the FFI. If,
Note: FIs with branches in multiple ju- the FI or U.S. branch, as appropriate. however, the Reporting FI under a Model
risdictions. An FI (other than a 1 IGA operates any branches outside of a
Sponsoring Entity, USFI, or foreign branch Line 9. Separately identify each
of a USFI) that maintains branch jurisdiction where the FI maintains a Model 1 IGA jurisdiction, then the RO
operations in multiple jurisdictions should branch outside of the United States, identified must be an individual who can
answer this question by treating the including if the FI maintains a branch in a satisfy the requirements under the laws of
operations within its country of tax U.S. Territory, other than jurisdictions the Model 1 IGA jurisdiction and the
residence as if it were a branch (home where the FI maintains related branches. requirements relevant to the registration
office) and then classify whether such Use additional sheets to furnish the type selected for each of its non-Model 1
home office is participating or registered required information for each separate IGA branches.
deemed compliant. On line 9 of the jurisdiction in which the FI maintains a With respect to a USFI that is
registration form, the FI should identify the branch. registering as a Lead FI, an RO is any
officer of the FI (or an officer of any
jurisdictions (other than the United States) When a disregarded entity is required Member FI) with authority to register its
where it maintains branches outside of its to register on its own behalf, discussed Member FIs and to manage the online
jurisdiction of tax residence, other than earlier, its owner should not report the FATCA accounts for such members.
jurisdictions where the FI maintains disregarded entity as a branch on this With respect to a Direct Reporting
related branches. If the FI maintains line 9. NFFE, an RO is the individual who will be
responsible for ensuring that the Direct
Instructions for Form 8957 (Rev. 6-2018) -5-
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