MT574IRSLST: (16) Field 22F: Indicator

This qualified generic field specifies:

ACCL	Account Classification	Specifies the classification of the beneficial owner.
DOCT	Documentation Type	Specifies the type of documentation for every person from whom documentation has been received by the non-qualified intermediary to the withholding agent.
RECT	Recipient Type	Specifies the type of recipient based on recipient codes used for filing Forms 1042-S if the foreign person is a recipient as defined in section 1.1461-1(c)(1)(ii) of the Treasury Regulation.

If Qualifier is ACCL and Data Source Scheme is IRSX, Indicator must contain one of the following codes :

FBEN	Foreign Person - Beneficial Owner	Foreign person - beneficial owner.
FBRA	Foreign Person - U.S. Branch	Foreign person - U.S. branch.
FELT	Foreign Person - Flow Through Entity	Foreign person - flow through entity.
FIMY	Foreign Person - Intermediary	Foreign person - intermediary.
USEX	U.S. Exempt Recipient	U.S. exempt recipient.
USNX	U.S. Nonexempt Recipient	U.S. nonexempt recipient.

If Qualifier is DOCT and Data Source Scheme is IRSX, Indicator must contain one of the following codes :

OTHR	Other	Other document.
W8BE	Form W8-BEN	Certificate of foreign status of beneficial owner for United States tax withholding.
W8EC	Form W8-ECI	Certificate of foreign person's claim for exemption from withholding on income effectively connected with the conduct of a trade or business in the United States.
W8EX	Form W8-EXP	Certificate of foreign government or other foreign organization for United States tax withholding.
W8IM	Form W8-IMY	Certificate of foreign intermediary, foreign partnership, or certain U.S. branches for United States tax withholding.
W9US	Form W9US	Request for taxpayer identification number and certification.

If Qualifier is RECT and Data Source Scheme is IRSX, Indicator must contain one of the following codes :

0001	Individual	Recipient is an individual.
0002	Corporation	Recipient is an a corporation.
0003	Partnership Other than Withholding Foreign Partnership	Recipient is a partnership other than withholding foreign partnership.
0004	Withholding Foreign Partnership or Withholding Foreign Trust	Recipient is a withholding foreign partnership or withholding foreign trust.
0005	Trust	Recipient is an trust.
0006	Government or international Organization	Recipient is a government or international organization.
0007	Tax-Exempt Organization	Recipient is an tax-exempt organization (IRS section 501 (a)).
0008	Private Foundation	Recipient is a private foundation.
0009	Artist or Athlete	Recipient is an artist or athlete.
0010	Estate	Recipient is an estate.
0011	U.S branch Treated as U.S. Person	Recipient is an U.S branch treated as U.S. person.
0012	Qualified Intermediary	Recipient is a qualified intermediary.
0013	Private Arrangement Intermediary	Recipient is a private arrangement intermediary.
0014	Qualified Intermediary Withholding Rate Pool	Recipient is a Qualified Intermediary withholding rate pool.
0015	Qualified Intermediary Withholding Rate Pool-Exempt Organizations	Recipient is a Qualified Intermediary withholding rate pool-exempt organizations.
0020	Unknown Recipient	Recipient is unknown.