Option F:4!c/[8c]/4!c(Qualifier) (Data Source Scheme) (Indicator)| Option F |
:4!c/[8c]/4!c |
(Qualifier) (Data Source Scheme) (Indicator) |
Mandatory in an optional sequence
(Error code(s): T89)
| Order |
M/O |
Qualifier |
R/N |
CR |
Options |
Qualifier Description |
|---|---|---|---|---|---|---|
| 1 |
M |
ITYP |
N |
|
F |
Type of Income |
| 2 |
O |
ETYP |
N |
|
F |
Type of Exemption |
This qualified generic field specifies:
| ETYP |
Type of Exemption |
Indicates the basis for the reduced rate of withholding. |
| ITYP |
Type of Income |
Indicates the type of income based on the codes used for filing Forms 1042-S or 1099. |
If Qualifier is ETYP and Data Source Scheme is IRSX, Indicator must contain one of the following codes (Error code(s): K22):
| 0001 |
Income effectively connected with a U.S. trade or business. |
| 0002 |
Exempt under an Internal Revenue Code section (income other than portfolio interest). |
| 0003 |
Income is not from U.S. sources. |
| 0004 |
Exempt under tax treaty. |
| 0005 |
Portfolio interest exempt under an Internal Revenue Code section. |
| 0006 |
Qualified Intermediary that assumes primary withholding responsibility. |
| 0007 |
Withholding foreign partnership. |
| 0008 |
U.S. branch treated as a U.S. person. |
| 0009 |
Qualified Intermediary represents income is exempt. |
If Qualifier is ITYP and Data Source Scheme is IRSX, Indicator must contain one of the following codes (Error code(s): K22):
| 0001 |
Interest paid by U.S. obligors - general. |
| 0002 |
Interest on real property mortgages. |
| 0003 |
Interest paid to controlling foreign corporations. |
| 0004 |
Interest paid by foreign corporations. |
| 0005 |
Interest on tax-free covenant bonds. |
| 0029 |
Deposit interest. |
| 0030 |
Original issue discount (OID). |
| 0031 |
Short OID. |
| 0006 |
Dividends paid by U.S. corporations - general |
| 0007 |
Dividends paid by U.S. subsidiaries to foreign parent corporations (including consent dividends). |
| 0008 |
Dividends paid by foreign corporations. |
| 0009 |
Capital gains. |
| 0010 |
Industrial royalties. |
| 0011 |
Motion picture or television copyright royalties. |
| 0012 |
Other royalties (eg, copyright, recording, publishing). |
| 0013 |
Real property income and natural resources royalties. |
| 0014 |
Pensions, annuities, alimony, and/or insurance premiums. |
| 0015 |
Scholarship or fellowship grants. |
| 0016 |
Compensation for independent personal services. |
| 0017 |
Compensation for dependent personal services. |
| 0018 |
Compensation for teaching. |
| 0019 |
Compensation during studying and training. |
| 0020 |
Earnings as an artist or athlete. |
| 0024 |
Real estate investment trust (REI) distributions of capital gains. |
| 0025 |
Trust distributions subject to IRC section 1445. |
| 0026 |
Unsevered growing crops and timber distributions by a trust subject to IRC section 1445. |
| 0027 |
Publicly traded partnership distributions subject to IRC section 1445. |
| 0028 |
Gambling winnings. |
| 0032 |
Notional principal contract income. |
| 0050 |
Other income. |
