Option B:4!c//1!a(Qualifier) (Flag)| Option B |
:4!c//1!a |
(Qualifier) (Flag) |
Optional
(Error code(s): T89)
| Order |
M/O |
Qualifier |
R/N |
CR |
Options |
Qualifier Description |
|---|---|---|---|---|---|---|
| 1 |
O |
UTIN |
N |
|
B |
U.S. Tax Identification Flag |
| 2 |
O |
BOTB |
N |
|
B |
Beneficial Owner Treaty Benefits |
| 3 |
O |
BOBD |
N |
|
B |
Beneficial Owner Treaty Benefits for Dividends |
| 4 |
O |
BORE |
N |
|
B |
Beneficial Owner Related Treaty Benefits |
This qualified generic field specifies:
| BOBD |
Beneficial Owner Treaty Benefits for Dividends |
Flag indicating that the beneficial owner is not an individual, is claiming treaty benefits for dividends received from a foreign corporation or interest from a U.S. trade or business of a foreign corporation, and meets qualified resident status. |
| BORE |
Beneficial Owner Related Treaty Benefits |
Flag indicating that the beneficial owner is related to the person obligated to pay the income within the meaning of section 267(b) or 707(b), and will file Form 8833 if the amount subject to withholding received during a calendar year exceeds, in the aggregate, USD 500,000. |
| BOTB |
Beneficial Owner Treaty Benefits |
Flag indicating that the beneficial owner is not an individual, derives the income for which the treaty benefits are claimed and, if applicable, meets the requirements of the treaty article dealing with limitation on benefits. |
| UTIN |
U.S. Tax Identification Flag |
Flag indicating whether the U.S. Tax identification number has been stated in this message. |
Flag must contain the following code (Error code(s): K17):
| N |
No. |
| Y |
Yes. |
