[1042-S] Box 12. Type of Recipient, Withholding Agent, Payer, or Intermediary Code

Box 12. Enter the appropriate recipient code

Code: Type of Recipient

Chapter 3 Status Codes
03 Territory FI—treated as U.S. Person
04 Territory FI—not treated as U.S. Person
05 U.S. branch—treated as U.S. Person
06 U.S. branch—not treated as U.S. Person
07 U.S. branch—ECI presumption applied
08 Partnership other than Withholding Foreign Partnership
09 Withholding Foreign Partnership
10 Trust other than Withholding Foreign Trust
11 Withholding Foreign Trust
12 Qualified Intermediary
13 Qualified Securities Lender—Qualified Intermediary
14 Qualified Securities Lender—Other
15 Corporation
16 Individual
17 Estate
18 Private Foundation
19 International Organization
20 Tax Exempt Organization (Section 501(c) entities)
21 Unknown Recipient
22 Artist or Athlete
23 Pension
24 Foreign Central Bank of Issue
25 Nonqualified Intermediary
26 Hybrid entity making Treaty Claim
35 Qualified Derivatives Dealer
36 Foreign Government—Integral Part
37 Foreign Government—Controlled Entity Pooled Reporting Codes
27 Withholding Rate Pool—General
28 Withholding Rate Pool—Exempt Organization
29 PAI Withholding Rate Pool—General
30 PAI Withholding Rate Pool—Exempt Organization
31 Agency Withholding Rate Pool—General
32 Agency Withholding Rate Pool—Exempt Organization

Chapter 4 Status Codes
01 U.S. Withholding Agent—FI
02 U.S. Withholding Agent—Other
03 Territory FI—not treated as U.S. Person
04 Territory FI—treated as U.S. Person
05 Participating FFI—Other
06 Participating FFI—Reporting Model 2 FFI
07 Registered Deemed-Compliant FFI—Reporting Model 1 FFI
08 Registered Deemed-Compliant FFI—Sponsored Entity
09 Registered Deemed-Compliant FFI—Other
10 Certified Deemed-Compliant FFI—Other
11 Certified Deemed-Compliant FFI—FFI with Low Value Accounts
12 Certified Deemed-Compliant FFI—Nonregistering Local Bank
13 Certified Deemed-Compliant FFI—Sponsored Entity
14 Certified Deemed-Compliant FFI—Investment Entity that does not maintain financial accounts
15 Nonparticipating FFI
16 Owner-Documented FFI
17 U.S. Branch—treated as U.S. person
18 U.S. Branch—not treated as U.S. person (reporting under section 1471)
19 Passive NFFE identifying Substantial U.S. Owners
20 Passive NFFE with no Substantial U.S. Owners
21 Publicly Traded NFFE or Affiliate of Publicly Traded NFFE
22 Active NFFE
23 Individual
24 Section 501(c) Entities
25 Excepted Territory NFFE
26 Excepted NFFE—Other
27 Exempt Beneficial Owner
28 Entity Wholly Owned by Exempt Beneficial Owners
29 Unknown Recipient
30 Recalcitrant Account Holder
31 Nonreporting IGA FFI
32 Direct reporting NFFE
33 U.S. reportable account
34 Nonconsenting U.S. account
35 Sponsored direct reporting NFFE
36 Excepted Inter-affiliate FFI
37 Undocumented Preexisting Obligation
38 U.S. Branch—ECI presumption applied
39 Account Holder of Excluded Financial Account
40 Passive NFFE reported by FFI
41 NFFE subject to 1472 withholding
50 U.S. Withholding Agent—Foreign branch of FI

Pooled Reporting Codes
42 Recalcitrant Pool—No U.S. Indicia
43 Recalcitrant Pool—U.S. Indicia
44 Recalcitrant Pool—Dormant Account
45 Recalcitrant Pool—U.S. Persons
46 Recalcitrant Pool—Passive NFFEs
47 Nonparticipating FFI Pool
48 U.S. Payees Pool
49 QI-Recalcitrant Pool—General