Appendix 5: Foreign Persons Status Codes - IRC Chapter 4

Appendix 5 is the Foreign Persons status codes for Chapter 4 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 not treated as U.S. Person	03
Territory FI treated as U.S. Person	04
Participating FFI – Other	05
Participating FFI – Reporting Model 2 FFI	06
Registered Deemed-Compliant FFI – Reporting Model 1 FFI	07
Registered Deemed-Compliant FFI – Sponsored Entity	08
Registered Deemed-Compliant FFI – Other	09
Certified Deemed-Compliant FFI – Other	10
Certified Deemed-Compliant FFI – FFI with Low Value Accounts	11
Certified Deemed-Compliant FFI – Non-Registering Local Bank	12
Certified Deemed-Compliant FFI – Sponsored Entity	13
Certified Deemed-Compliant FFI – Investment Advisor or Investment Manager	14
Nonparticipating FFI	15
Owner-Documented FFI	16
Limited Branch treated as Nonparticipating FFI	17
Limited FFI treated as Nonparticipating FFI	18
Passive NFFE identifying Substantial U.S. Owners	19
Passive NFFE with no Substantial U.S. Owners	20
Publicly Traded NFFE or Affiliate of Publicly Traded NFFE	21
Active NFFE	22
Individual	23
Section 501(c) Entities	24
Excepted Territory NFFE	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_5.htm/TY2021

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