Appendix 4: Foreign Person Status Codes - IRC Chapter 3

Appendix 4 is the Foreign Persons status codes for Chapter 3 of the Internal Revenue Code (used with Form 1042).

Title	Code
U.S. Withholding Agent – FI	01
U.S. Withholding Agent – Other	02
Territory FI treated as U.S. Person	03
U.S. branch of Participating FFI – treated as U.S. Person	05
U.S. branch of Participating FFI – not treated as U.S. Person	06
U.S. branch - ECI presumption applied	07
Partnership other than Withholding Foreign Partnership	08
Withholding Foreign Partnership	09
Trust other than Withholding Foreign Trust	10
Withholding Foreign Trust	11
Qualified Intermediary	12
Qualified Securities Lender – Qualified Intermediary	13
Qualified Securities Lender – Other	14
Corporation	15
Individual	16
Estate	17
Private Foundation	18
Government or International Organization	19
Tax Exempt Organization (Section 501(c) entities)	20
Unknown Recipient	21
Artist or Athlete	22
Pension	23
Foreign Central Bank of Issue	24
Nonqualified Intermediary	25
Hybrid entity making Treaty Claim	26
Withholding Rate Pool – General	27
Withholding Rate Pool – Exempt Organization	28
PAI Withholding Rate Pool – General	29
PAI Withholding Rate Pool – Exempt Organization	30
Agency Withholding Rate Pool – General	31
Agency Withholding Rate Pool – Exempt Organization	32
Joint Account Withholding Rate Pool	33

Import/Export/excel_appendix_4.htm/TY2021

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