Simplified Instructions for Completing a Form W-8BEN-E

U.S. persons) Note: A passive NFFE must mark the box on line 40a to certify that it is not an excepted NFFE. If the claim is made under the Treasury Regulations, a passive NFFE must either represent on line 40b (by marking the box) that is has no substantial U.S. owners, or if the passive NFFE has substantial U.S. owners, it must mark ................
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