If the Form 8966 that you are correcting was filed
calendar year 2015 must enter code 06 in line 1b and a
electronically with the IRS, then the corrected
Sponsored Entity filing Form 8966 for calendar year 2015
!
Form 8966 must also be filed electronically with
on behalf of a Sponsored Direct Reporting NFFE must
CAUTION
the IRS. If the Form 8966 that you are correcting was filed
enter code 08 in line 1b.
in paper format with the IRS, then the corrected Form
PFFI (other than a Reporting Model 2 FFI and including
8966 must also be filed in paper format with the IRS.
a U.S. branch of a PFFI not treated as a U.S. person) –
Failure to follow this rule will result in your corrected Form
Enter code 01.
8966 not being processed by the IRS.
RDC FFI – Enter code 02.
Limited Branch or Limited FFI – Enter code 03.
Amended report. If you are filing Form 8966 to correct a
Reporting Model 2 FFI – Enter code 04.
previously filed Form 8966 and you have not been
QI, WP, or WT – Enter code 05.
contacted by the IRS, complete Form 8966 containing the
Direct Reporting NFFE – Enter code 06.
corrected information as if it were the original Form 8966
Sponsoring Entity of a Sponsored FFI – Enter code 07.
and check the box “Amended report.” A Form 8966
Sponsoring Entity of a Sponsored Direct Reporting
marked “Voided report” must be filed with the amended
NFFE – Enter code 08.
Form 8966.
Trustee of a Trustee-Documented Trust – Enter code
If the Form 8966 that you are amending was filed
09.
electronically with the IRS, then the amended
!
Withholding Agent (including a U.S. branch of a PFFI,
Form 8966 and accompanying voided Form 8966
Reporting Model 1 FFI, Reporting Model 2 FFI, or RDC
CAUTION
must be filed electronically with the IRS. If the Form 8966
FFI treated as a U.S. person and a U.S. branch of a
that you are amending was filed in paper format with the
Reporting Model 1 FFI (including any other RDC FFI) or
IRS, then the amended Form 8966 and accompanying
Limited FFI that is not treated as a U.S. person) – Enter
voided Form 8966 must be filed in paper format with the
code 10.
IRS. Failure to follow this rule will result in your amended
Territory Financial Institution treated as a U.S. person –
Form 8966 not being processed by the IRS.
Enter code 11.
Lines 2 through 3c. Enter the filer’s mailing address,
Voided report. If you are filing an amended report, also
including country and postal code. If the filer is a PFFI,
file a copy of the Form 8966 as originally filed with the
provide the mailing address of the office of the branch that
IRS, updated by checking the “Voided report” box.
maintains the account reported in Part II. If the filer’s post
No accounts to report. A Direct Reporting NFFE or a
office does not deliver mail to a street address and the
Sponsoring Entity reporting on behalf of a Sponsored
filer has a post office box, enter the filer’s post office box
Direct Reporting NFFE that has no substantial U.S.
number instead of the filer’s street address.
owners to report during the calendar year should check
Line 4. If the filer has been assigned a GIIN by the IRS,
this box and complete Part I only. This box is optional for
enter it on line 4. Use the GIIN of the branch of an FFI that
filers other than Direct Reporting NFFEs and Sponsoring
maintains the account (if applicable). If the filer is a Direct
Entities filing on behalf of a Sponsored Direct Reporting
Reporting NFFE, enter its GIIN, regardless of whether or
NFFE.
not the account is maintained by a branch. A Sponsoring
Part I – Identification of Filer
Entity or trustee filing Form 8966 on behalf of a Sponsored
FFI, Sponsored Direct Reporting NFFE, or
Use Part I to provide identifying information about the
Trustee-Documented Trust, as applicable, should enter
Form 8966 filer. All filers must complete lines 1a through
the Sponsoring Entity’s or trustee’s GIIN.
3c. Filers provide information on lines 4 through 10 as
required by the specific instructions for those lines.
A Sponsoring Entity should enter its Sponsoring
Entity GIIN, not a separate GIIN (if any) it
Line 1a. Enter the filer's name.
TIP
receives when registering as a PFFI or RDC FFI.
A Direct Reporting NFFE must identify itself as
A trustee should enter the GIIN it receives when it
the filer and provide its identifying information on
registers to act as a trustee of a Trustee-Documented
TIP
lines 1a through 3c.
Trust, not a separate GIIN (if any) it receives when
registering itself as a PFFI or RDC FFI.
A Sponsoring Entity or trustee that has agreed to
assume the reporting obligations of a Sponsored
Line 5. If the filer has been assigned a U.S. taxpayer
TIP
FFI, a Sponsored Direct Reporting NFFE, or
identification number (TIN) by the IRS, enter it on line 5. If
Trustee-Documented Trust, as applicable, must identify
you entered a GIIN on line 4, do not complete line 5. A QI,
itself as the Form 8966 filer and must provide its
WP, or WT enters on line 5 the employer identification
identifying information on lines 1a through 3c. Sponsored
number (EIN) that was issued by the IRS to be used by
FFIs, Sponsored Direct Reporting NFFEs, and
the QI, WP, or WT when acting in its capacity as such.
Trustee-Documented Trusts are identified on line 6.
The filer is not required to obtain a U.S. TIN in order to file
Form 8966 if the filer has not been issued a U.S. TIN. Do
Line 1b. Enter one of the filer category codes listed
not enter a foreign TIN. If the filer does not have a U.S.
below. For calendar year 2015, this line is optional for
TIN, leave this line blank.
filers other than Direct Reporting NFFEs and Sponsored
Lines 6 through 10. Lines 6 through 10 only need to be
Entities filing on behalf of Sponsored Direct Reporting
completed if the filer is a Sponsoring Entity or a trustee of
NFFEs. A Direct Reporting NFFE filing Form 8966 for
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Instructions for Form 8966 (2015)