| Option F | :4!c/[8c]/4!c | (Qualifier)(Data Source Scheme)(Indicator) |
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 |
Specifies the basis for the reduced rate of withholding. |
ITYP |
Type of Income |
Specifies 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 :
0001 |
Type 1 |
Income effectively connected with a U.S. trade or business. |
0002 |
Type 2 |
Exempt under an Internal Revenue Code section (income other than portfolio interest). |
0003 |
Type 3 |
Income is not from U.S. sources. |
0004 |
Type 4 |
Exempt under tax treaty. |
0005 |
Type 5 |
Portfolio interest exempt under an Internal Revenue Code section. |
0006 |
Type 6 |
Qualified Intermediary that assumes primary withholding responsibility. |
0007 |
Type 7 |
Withholding foreign partnership. |
0008 |
Type 8 |
U.S. branch treated as a U.S. person. |
0009 |
Type 9 |
Qualified Intermediary represents income is exempt. |
If Qualifier is ITYP and Data Source Scheme is IRSX, Indicator must contain one of the following codes :
0001 |
Type 1 |
Interest paid by U.S. obligors - general. |
0002 |
Type 2 |
Interest on real property mortgages. |
0003 |
Type 3 |
Interest paid to controlling foreign corporations. |
0004 |
Type 4 |
Interest paid by foreign corporations. |
0005 |
Type 5 |
Interest on tax-free covenant bonds. |
0006 |
Type 6 |
Dividends paid by U.S. corporations - general |
0007 |
Type 7 |
Dividends paid by U.S. subsidiaries to foreign parent corporations (including consent dividends). |
0008 |
Type 8 |
Dividends paid by foreign corporations. |
0009 |
Type 9 |
Capital gains. |
0010 |
Type 10 |
Industrial royalties. |
0011 |
Type 11 |
Motion picture or television copyright royalties. |
0012 |
Type 12 |
Other royalties (eg, copyright, recording, publishing). |
0013 |
Type 13 |
Real property income and natural resources royalties. |
0014 |
Type 14 |
Pensions, annuities, alimony, and/or insurance premiums. |
0015 |
Type 15 |
Scholarship or fellowship grants. |
0016 |
Type 16 |
Compensation for independent personal services. |
0017 |
Type 17 |
Compensation for dependent personal services. |
0018 |
Type 18 |
Compensation for teaching. |
0019 |
Type 19 |
Compensation during studying and training. |
0020 |
Type 20 |
Earnings as an artist or athlete. |
0024 |
Type 24 |
Real estate investment trust (REI) distributions of capital gains. |
0025 |
Type 25 |
Trust distributions subject to IRC section 1445. |
0026 |
Type 26 |
Unsevered growing crops and timber distributions by a trust subject to IRC section 1445. |
0027 |
Type 27 |
Publicly traded partnership distributions subject to IRC section 1445. |
0028 |
Type 28 |
Gambling winnings. |
0029 |
Type 29 |
Deposit interest. |
0030 |
Type 30 |
Original issue discount (OID). |
0031 |
Type 31 |
Short OID. |
0032 |
Type 32 |
Notional principal contract income. |
0050 |
Type 50 |
Other income. |