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Tax forms to use - U.S.A. - CFCL

06.02.2025

The attached forms are for use in relation to U.S. tax procedures via Clearstream Fund Centre S.A.

NQI clients wishing to apply for an omnibus structure and holding securities on behalf of multiple underlying recipients: please contact your Relationship Officer.

External Links

IRS Forms and Instructions (PDF)

Attachments

One-Time Certificate – U.S. Financial Institution ( 123 kb, pdf )
One-Time Certificate – FFI – QIA: Qualified Intermediary assuming primary Non-Resident Alien (NRA) withholding responsibility and 1099 reporting and backup withholding responsibility ( 143 kb, pdf )
One-Time Certificate – FFI – QIB: Segregated account for FATCA compliant recipients being U.S. specified persons for which payee specific 1099 reporting is requested ( 216 kb, pdf )
One-Time Certificate – FFI – QIB: Omnibus account for both FATCA non-compliant and compliant recipients being non-U.S. beneficial owners, U.S. exempt recipients and U.S. specified persons in a U.S. payee pool ( 271 kb, pdf )
One-Time Certificate – FFI – QIC: Segregated account for FATCA compliant recipients being U.S. specified persons for which payee specific 1099 reporting is requested ( 184 kb, pdf )
One-Time Certificate – FFI – NQI: Segregated Account for FATCA non-compliant recipients or FATCA compliant recipients being non-U.S. beneficial owners, U.S. exempt recipients or U.S. specified persons in a U.S. Payee Pool ( 199 kb, pdf )
One-Time Certificate – FFI – QIC – NQI: Omnibus Account for exclusively FATCA non-compliant recipients and/or FATCA compliant recipients being non-U.S. beneficial owners, U.S. exempt recipients and U.S. specified persons in a U.S. payee pool ( 210 kb, pdf )
One-Time Certificate – FFI – QIC: Account for exclusively FATCA compliant recipients being non-U.S. beneficial owners, U.S. exempt recipients and U.S. specified persons in a U.S. payee pool ( 182 kb, pdf )