Publication 5118 (10-2015) FOREIGN ACCOUNT TAX COMPLIANCE ACT (FATCA)

What's New

This section summarizes the changes since the last publication (October 2014) of the Foreign Account Tax Compliance Act (FATCA) Online Registration User Guide:

User guide's new look

This guide has been reformatted and reorganized to reduce length and increase readability.

Accessibility information for the FATCA Online Registration System

This guide provides users a link to information and resources on assistive technology available for the FATCA Online Registration System. -- See Chapter 2.2. for more information

"Country" to "country/jurisdiction"

New registration questions

Two new registration questions have been added:

Questions are renumbered beginning at Question 13

Delete registration warnings

A warning will display if the answer to Question 6 is changed from "Yes" to "No" or "Not Applicable," or if the answer to Question 7 is changed from "Yes" to "No." This helps prevent unintentionally deleting registration information.

Edit registration by part

Change FI type or transfer to an expanded affiliated group (EAG)

Certain FIs can change their FI type or transfer to an EAG. -- See Chapter 5.3.8. for more information

Add and manage sponsored entities and sponsored subsidiary branches -- See Chapter 5.5.6. for more information

Updates to help content

Existing help content and new help content can be found in this user guide and on the FATCA Online Registration system.

Updates to GIIN composition information

1.1. Purpose of FATCA Registration

The FATCA Online Registration System is a secure, web-based system that financial institutions (FIs) and direct reporting non-financial foreign entities (NFFEs) may use to register themselves (and FI branches, if any) online as a participating foreign financial institution (PFFI) (including a reporting FI under a Model 2 Intergovernmental Agreement (IGA), a registered deemed-compliant FFI (RDCFFI) (including a reporting FI under a Model 1 IGA), a limited FFI (limited FFI), a sponsoring entity, a direct reporting NFFE, or a trustee of a trustee-documented trust.

It is also used by an FI or direct reporting NFFE to renew its Qualified Intermediary (QI), Withholding Foreign Partnership (WP), or Withholding Foreign Trust (WT) Agreement, if applicable.

In connection with its FATCA registration, an approved FI (other than a limited FFI or a limited branch) or direct reporting NFFE will be issued a global intermediary identification number (GIIN) and will be identified on the published IRS FFI List. The IRS FFI List is updated monthly to add or remove approved FIs (or their branches) or direct reporting NFFEs. For more information, please visit the FATCA FFI List landing page. An FI or direct reporting NFFE can use its GIIN to identify itself to withholding agents and to tax administrators for FATCA reporting. A separate GIIN will be issued to an FI to identify each jurisdiction where the FI maintains a branch not treated as a limited branch. A direct reporting NFFE will receive only one GIIN, irrespective of where it maintains its branches. The FATCA Online Registration System and FFI List GIIN Composition Information page has a detailed breakdown with information on each set of characters in the GIIN.

Purpose of FATCA Online Registration User Guide

This user guide has instructions on how to complete the registration process online. The instructions include:

In addition, this user guide includes appendices with additional resources, including how to get help, a glossary of terms, account status tables, and XML file preparation instructions for adding multiple sponsoring entities.

You can also view helpful videos about FATCA registration on the FATCA Video Playlist page.

NOTE: The help text icons in the online registration system help users through the registration process; however, a user should rely on this guide's instructions for assistance in how to answer a specific question

Additional FATCA resources

FATCA regulations, notices, Frequently Asked Questions (FAQs), and other resources are available on IRS.gov's FATCA page.

Users can also subscribe to the FATCA newsletter for updates on the latest IRS news, guidance, regulations and other public information related to FATCA. For more information and to sign up for the FATCA newsletter, go to the Subscribe to the FATCA News and Information List page.

Who is eligible to register

The following entities are eligible to register (on behalf of themselves and their branches) for the specific purposes described below, as well as to obtain a GIIN (unless the entity is a limited FFI or a limited branch).

Table 1 -- Who is eligible to register

 ----------------------------------------------------------------------

Entity Type                         Can Register To

 ----------------------------------------------------------------------

 An FFI, or foreign branch of an FFI   Authorize one or more points of

 or a U.S. financial institution       contact (POCs) to receive

 (USFI), treated as a reporting FI     information related to

 under a Model 1 IGA                   registration on the FI's behalf.

 ----------------------------------------------------------------------

 An FFI, or foreign branch of an FFI,  Authorize one or more POCs to

 treated as a reporting FI under a     receive information related to

 Model 2 IGA                           registration on the FI's behalf.

                                       --------------------------------

                                       Confirm that it will comply with

                                       the terms of an FFI agreement,

                                       as modified by the applicable

                                       Model 2 IGA.

 ----------------------------------------------------------------------

 An FFI, or branch of an FFI, other    Enter into an FFI agreement to

 than one covered by an IGA (other     be treated as a PFFI.

 than when registration is required    --------------------------------

 under the applicable IGA)             Agree to meet the requirements

                                       to be treated as an RDCFFI.

                                       --------------------------------

                                       Confirm that it will comply with

                                       the terms applicable to a

                                       limited FFI or a limited branch.

 ----------------------------------------------------------------------

 An entity seeking to act as a         Agree to perform the due

 sponsoring entity                     diligence, reporting, and

                                       withholding responsibilities on

                                       behalf of one or more sponsored

                                       entities.

 ----------------------------------------------------------------------

 An FFI, including a foreign branch    Renew its QI, WP, or WT

 of a USFI, currently acting as a      Agreement.

 QI, WP, or WT*

 ----------------------------------------------------------------------

 A USFI seeking to act as a lead FI    Identify itself as such.

 for purposes of registering its

 member FIs

 ----------------------------------------------------------------------

 A direct reporting NFFE               Agree to perform the due

                                       diligence and reporting

                                       obligations required of its

                                       status as a direct reporting

                                       NFFE.

 ----------------------------------------------------------------------

 A trustee of a trustee, documented    Agree to perform the due

 trust                                 diligence and reporting

                                       obligations on behalf of one or

                                       more trustee, documented trusts.

 ----------------------------------------------------------------------

 * A foreign branch of a USFI located in a Model 2 IGA jurisdiction

 does not need to register unless such foreign branch needs to renew

 its QI, WP, or WT Agreement.

 ======================================================================

Direct reporting NFFEs should register by following the questions and help text in the online registration system for FIs, except where otherwise indicated.

Within this guide, direct reporting NFFEs should follow the instructions applicable to FIs, except where otherwise indicated.

Sponsored entities

Sponsored entities do not have access to the online registration system. A sponsored entity must be registered by its sponsoring entity, after the sponsoring entity's registration is approved. Each approved sponsored entity will receive a GIIN. Beginning on January 1, 2017, a sponsored entity must provide its assigned GIIN (rather than the GIIN of its sponsoring entity) on withholding certificates.

1.2. Online Registration System Overview

FATCA registration can be accomplished most efficiently and effectively through the online registration process, which avoids the need to print, complete, and mail paper forms. This one-stop registration website presents a short set of questions about the registering financial institution, its branches and, its expanded affiliated group (EAG) member FIs (where applicable). The online registration system can be accessed from the FATCA registration landing page.

The FATCA Online Registration System, designed for secure account management, is a web- based application that contains the following features:

The FATCA Online Registration System also contains features that provide online communications and efficient delegation of authority for purposes of online registration. This gives users the flexibility to manage information among branches and related entities (e.g., member FIs). Specifically, the online registration system:

Financial institutions are strongly encouraged to use the online registration process. Paper registration forms (Form 8957) will experience slower processing times than online registration, and FIs will not receive a GIIN until processing of their paper form is completed. This user guide applies to the online registration process only.

1.3. Registration Process Overview

Online registration follows the process illustrated below:

Note: Sponsored entities do not follow this process. For information on how to add sponsored entities go to Manage Sponsored Entities section.

Step 1: Create FATCA Account Online

An FI will create a FATCA account and select an FI type.

Each registered user will receive a FATCA ID and will create its own access code to log into the FATCA account. Sponsored entities, sponsored subsidiary branches of a sponsoring entity, and branches of a financial institution will not have separate accounts, but will be assigned separate GIINs, if eligible.

A financial institution or a direct reporting NFFE can be one of the following FI types:

Table 2--Descriptions of FI types

 ----------------------------------------------------------------------

FI Type                          Description

 ----------------------------------------------------------------------

 Single      An FI or direct reporting NFFE that does not have any

             member FIs and is registering for PFFI or RDCFFI status

             for itself or one or more of its branches. May include a

             foreign branch of a USFI treated as a reporting FI under a

             Model 1 IGA or that has in effect a QI Agreement.

 ----------------------------------------------------------------------

 Lead        A USFI, FFI, or compliance FI that is authorized to carry

             out most aspects of its member FIs' FATCA registrations

             and will initiate the FATCA registration process for each

             of its member FIs that is a PFFI, RDCFFI, or limited FFI.

             A lead FI is not required to act as a lead FI for all

             member FIs within an EAG. Thus, an EAG may include more

             than one lead FI that will carry out FATCA registration

             for a group of its member FIs. A lead FI will be provided

             the ability to manage the online account for its member

             FIs.

NOTE:

 An FFI seeking to act as a lead FI cannot have

             limited FFI status in its country of residence.

 ----------------------------------------------------------------------

 Member      An FFI or direct reporting NFFE that is registering as a

             member FI of an EAG that is not acting as a lead FI and

             that is registering as a PFFI, RDCFFI, limited FFI, or

             direct reporting NFFE. For purposes of registration, a

             member FI may also include a foreign branch of a USFI that

             is treated as a reporting FI under a Model 1 IGA, or that

             is renewing its QI Agreement. A member FI will need to

             obtain its FATCA ID from its lead FI. The FATCA ID is used

             to identify the member FI for purposes of registration and

             is not the same number as the GIIN

 ----------------------------------------------------------------------

 Sponsoring  An entity that will perform the due diligence,

 Entity      withholding, and reporting obligations of one or more

             sponsored FFIs or the due diligence and reporting

             obligations of one or more sponsored direct reporting

             NFFEs.

NOTE:

 A trustee of a trustee-documented trust should

             register by selecting sponsoring entity, if it's

             registering to obtain a GIIN to use when fulfilling its

             obligations as a trustee of a trustee-documented trust.

 ----------------------------------------------------------------------

Step 2: Complete and Submit Registration

There are four parts to the FATCA online registration. Users will need to complete the relevant parts of the registration based on the FI type selected.

Table 3--Parts of the registration

 ----------------------------------------------------------------------

Registration Part                    To be completed by

 ----------------------------------------------------------------------

 Part 1 -- My Information            All users

 ----------------------------------------------------------------------

 Part 2 -- Expanded Affiliated       Lead FIs

 Group Information

 ----------------------------------------------------------------------

 Part 3 -- QIs, WPs, or WTs Renewal  FIs (including a foreign branch of

                                     a USFI, or a direct reporting

                                     NFFE) currently acting as a QI,

                                     WP, or WT and that wish to renew

                                     its agreement

 ----------------------------------------------------------------------

 Part 4 -- Submit                    All users

 ----------------------------------------------------------------------

Steps 3 and 4: Wait for Registration to be Processed and Receive Approval

Once the registration is submitted and the system completes processing the registration, the Responsible Officer (RO) will be notified. If the registration is approved, a GIIN will be issued and can be viewed on the home page. FI branches will also be issued a branch GIIN, if applicable.

Registration Steps by FI Type

A financial institution's type determines which registration questions it must answer. For example, lead FIs will be prompted to provide information about its member FIs. The table below summarizes the key registration steps for each FI type.

Table 4 -- Registration steps by FI type

 ----------------------------------------------------------------------

Sponsoring

      Single FI          Lead FI            Member FI         Entity

 ----------------------------------------------------------------------

 1. Create an        1. Create an       1. Enter system   1. Create an

    account. Choose     account.           with the          account.

    an access code      Choose an          FATCA ID and      Choose an

    and the system      access code        Temporary         access

    will assign a       and the system     access code       code and

    FATCA ID.           will assign a      given to you      the system

    Record FATCA ID     FATCA ID.          by your lead      will

    and access code     Record FATCA       FI. Create a      assign a

    for future use.     ID and access      new access        FATCA ID.

                        code for           code. Record      Record

 2. Complete Part 1     future use.        FATCA ID and      FATCA ID

    of the online                          access code       and access

    registration.    2. Complete Part      for future        code for

                        1 and Part 2       use.              future

 3. Complete Part 3     of the online                        use.

    if you have a       registration.   2. Complete Part

    Qualified                              1 of the       2. Complete

    Intermediary,    3. Complete Part      online            the

    Withholding         3 if you have      registration.     relevant

    Foreign             a Qualified                          questions

    Partnership, or     Intermediary,   3. Complete Part     in Part 1

    Withholding         Withholding        3 if you have     of the

    Foreign Trust       Foreign            a Qualified       online

    agreement in        Partnership,       Intermediary,     registra-

    effect and wish     or Withholding     Withholding       tion.

    to renew that       Foreign Trust      Foreign           While

    agreement.          agreement in       Partnership,      completing

                        effect and         or                the

 4. Electronically      wish to renew      Withholding       registra-

    sign and submit     that               Foreign Trust     tion,

    registration.       agreement.         agreement in      select

                                           effect and        "None of

 5. Wait for         4. Electronically     wish to renew     the

    registration to     sign and           that              Above,"

    be processed.       submit             agreement.        for

                        registration.                        Question

 6. Upon approval,                      4. Electroni-        4, and

    the FI will      5. Give your          cally sign        "No," for

    receive             member FIs         and submit        Question

    notification.       their FATCA        registra-         7.

    GIINs will be       login              tion.

    assigned to the     information.                      3. Complete

    FI (and any                         5. Wait for          Part 3 if

    branches that    6. Wait for           registration      you have a

    are not             registration       to be             Qualified

    limited).           to be              processed.        Interme-

    Assigned GIINs      processed.                           diary,

    will be                             6. Upon              Withhold-

    included in the  7. Upon approval,     approval,         ing

    published IRS       the lead FI        the member        Foreign

    FFI list.           will receive       FI will           Partner-

                        notification.      receive           ship, or

                        GIINs will be      notifica-         Withhold-

                        assigned to        tion. GIINs       ing

                        the FI (and        will be           Foreign

                        any of its         assigned to       Trust

                        branches that      the FI (and       agreement

                        are not            any of its        in effect

                        limited).          branches          and wish

                        Assigned GIINs     that are not      to renew

                        will be            limited).         that

                        included in        Assigned          agreement.

                        the published      GIINs will

                        IRS FFI list.      be included    4. Electroni-

                                           in the            cally sign

                                           published         and submit

                                           IRS FFI           registra-

                                           list.             tion.

                                                          5. Wait for

                                                             registra-

                                                             tion to be

                                                             processed.

                                                          6. Upon

                                                             approval,

                                                             the

                                                             sponsoring

                                                             entity

                                                             will

                                                             receive

                                                             notifica-

                                                             tion and a

                                                             GIIN will

                                                             be

                                                             assigned.

                                                             The

                                                             assigned

                                                             GIIN will

                                                             be

                                                             included

                                                             in the

                                                             published

                                                             IRS FFI

                                                             list.

                                                          Once

                                                          approved, the

                                                          sponsoring

                                                          entity will

                                                          follow these

                                                          steps to add

                                                          sponsored

                                                          entities:

                                                          1. Add

                                                             sponsored

                                                             entities

                                                             and, if

                                                             appli-

                                                             cable,

                                                             sponsored

                                                             subsidiary

                                                             branches.

                                                          2. Sponsored

                                                             entities

                                                             and

                                                             sponsored

                                                             subsidiary

                                                             branches

                                                             are

                                                             processed

                                                             by the

                                                             IRS. If

                                                             approved,

                                                             GIINs are

                                                             assigned.

                                                          3. The

                                                             sponsoring

                                                             entity

                                                             receives

                                                             notifi-

                                                             cation

                                                             when

                                                             processing

                                                             is

                                                             complete.

                                                          4. Approved

                                                             sponsored

                                                             entities

                                                             and, if

                                                             appli-

                                                             cable,

                                                             sponsored

                                                             subsidiary

                                                             branches,

                                                             will be

                                                             published

                                                             on the IRS

                                                             FFI list.

NOTE:

                                                             Sponsored

                                                             entities

                                                             are added

                                                             and

                                                             managed by

                                                             sponsoring

                                                             entity FIs

                                                             and cannot

                                                             log into

                                                             the

                                                             registra-

                                                             tion

                                                             system.

 ----------------------------------------------------------------------

2.1. System Requirements

Minimum Requirements:

Session Cookies Enabled

You must configure your browser to allow session cookies and cascading style sheet (CSS) capabilities in order for the application to function properly. Session cookies exist temporarily in memory and are deleted when the web browser is closed.

Downloading/Printing

To print directly from the online registration system, use your internet browser's print option. When printing PDF or CSV files, PDF files can be downloaded and printed in a PDF Viewer and CSV files can be downloaded and imported into most spreadsheet products.

When selecting certain links in the registration system, a message may display notifying the user that it will take some time to download the selected item. Users can choose to continue or cancel the download when this message displays.

Email Notifications

The RO identified in Question 10 of the registration will receive email notifications when updates are made to the FATCA account. To ensure notification emails are not sent to a Spam or Junk Mail folder, fatca-donot-reply@irs.gov should be added to the RO's safe senders email list.

2.2. Before You Begin

This section provides information on the common features, icons, and buttons (controls, commands) that help to navigate the FATCA Online Registration System.

Navigation Menu Links, Buttons and Other Items

The following links and other common features make it easy to navigate through the online registration system:

 ----------------------------------------------------------------------

Features                           Details

 ----------------------------------------------------------------------

 Navigation bar   Commands listed on the top right of each page serve

                  as basic functions throughout the online registration

                  system. These links are:

                     • My home page will take you to the home page.

                     • Save will save the data you have entered into

                       the online registration system.

                     • Get help will take you to a list of available

                       options for assistance.

                     • Logout will exit the online registration system.

 ----------------------------------------------------------------------

 Progress bar     Displayed at the top of the screen above each page of

                  questions, this bar shows which part you are on and

                  how you have progressed through the online

                  registration system.

 ----------------------------------------------------------------------

 Back button      Click to return to the previous page of the online

                  registration system. Use the back button instead of

                  your browser's back arrow.

 ----------------------------------------------------------------------

 Next button      Click the next button to:

 (with automatic

 Save)               • Continue to the next step of the registration

                       process. Use the next button instead of your

                       browser's next arrow.

                     • Automatically save responses entered in the

                       online registration system.

NOTE

: If you receive a validation error message,

                  correct the data and click the next button.

 ----------------------------------------------------------------------

Additional Buttons and Features

 ----------------------------------------------------------------------

Features                           Details

 ----------------------------------------------------------------------

 Add Another button  Click to add another entry to a data table listed

                     on the page. After you select "add another," your

                     entry will display in the table. If you do not

                     click "add another" and simply click the "next

                     button," the system will validate and save the

                     entry.

 ----------------------------------------------------------------------

 Delete              Select link to remove a record.

 ----------------------------------------------------------------------

 Login               Click to login to an FI account.

 ----------------------------------------------------------------------

 Return to Login     Click to return to the FATCA login page.

 ----------------------------------------------------------------------

Icons and Symbols

The icons on the navigation bar at the top of the screen provide information about the system. Other helpful icons include:

Table 7 -- Icons and symbols

 ----------------------------------------------------------------------

Icons                             Details

 ----------------------------------------------------------------------

 [graphic omitted] Get Help  Click the question mark to view more

 icon                        information for a specific item (question,

                             input field, status, table, etc.)

 ----------------------------------------------------------------------

 *Asterisk                   Denotes required fields.

 ----------------------------------------------------------------------

 [graphic omitted] Drop      Indicates a list with drop down

 down list arrow             options/list items that the user can view

                             by clicking the arrow.

 ----------------------------------------------------------------------

 [graphic omitted] Error     Indicates an error has occurred.

 message icon

 ----------------------------------------------------------------------

Accessibility

A link is available on the user login page for users who need assistive technology to navigate through the FATCA Online Registration System. More information on this assistive technology can be found on the Accessibility and compatibility features for the FATCA Online Registration System page.

2.3. Information You Need to Register

FIs and direct reporting NFFEs need several key pieces of information to complete the online registration process. The registration checklist below outlines the information needed to complete the online FATCA registration.

Table 8 -- Registration checklist

 ----------------------------------------------------------------------

Entity Type              Information you need to register

 ----------------------------------------------------------------------

 All FIs and       [X] FI Type (single FI, lead FI, member FI, or

 Direct Reporting      sponsoring entity)

 NFFEs

                   [X] FI's or direct reporting NFFE's legal name

                   [X] FI's or direct reporting NFFE's jurisdiction of

                       residence for tax purposes

                   [X] FI's direct reporting NFFE's jurisdiction tax ID

                       (optional)

                   [X] FI's classification, i.e., participating FI not

                       covered by an Intergovernmental Agreement (IGA)

                       or a reporting financial institution under a

                       Model 2 IGA; registered deemed-compliant

                       financial institution (including a reporting

                       financial institution under a Model 1 IGA);

                       limited financial institution; or None of the

                       above

                   [X] FI's or direct reporting NFFE's mailing address

                   [X] FI's or direct reporting NFFE's Qualified

                       Intermediary (QI)/Withholding Foreign

                       Partnership (WP)/Withholding Foreign Trust (WT)

                       EIN, if the FI has in effect one of these

                       agreements. Whether the FI or direct reporting

                       NFFE intends to maintain or renew its status as

                       a QI, WP, or WT

                   [X] Whether the FI maintains a branch in a

                       jurisdiction outside of its jurisdiction of tax

                       residence, and then whether the FI is a tax

                       resident of the United States or maintains a

                       U.S. branch (other than the U.S. territories)

                   [X] If the FI is a tax resident of the United States

                       or maintains a branch in the United States

                       (other than the U.S. territories), the EIN of

                       the FI or branch

                   [X] Each jurisdiction in which the FI maintains a

                       branch, along with whether the branch is a

                       limited branch and whether the financial

                       institution intends to maintain QI, WP, or WT

                       status for that branch (if it is covered by a

                       QI, WP, or WT agreement)

                   [X] Business title for the FATCA responsible officer

                       (RO) for the FI or direct reporting NFFE, along

                       with legal name and contact information

                   [X] Whether the RO or authorizing individual will

                       designate one or more points of contact (POC)

                       and, if so, the POCs' contact information. A POC

                       will be authorized to receive FATCA registration

                       information and other related FATCA

                       correspondence from the IRS.

NOTE

: Up to five

                       POCs are allowed

 ----------------------------------------------------------------------

 Lead FI Only      In addition to the information required above for

                   All FIs and Direct Reporting NFFEs:

                   [X] Member FIs' legal names, countries/jurisdictions

                       of residence for tax purposes, and member FI

                       Types. Once the lead FI has established the

                       member's account, the member FI or its lead FI

                       will be required to complete the member FI's

                       registration.

NOTE

: The RO for a lead FI

                       automatically becomes a POC for each of the lead

                       FI's member FIs

                   [X] If the lead FI is the common parent entity of

                       the expanded affiliated group

                   [X] If the lead FI is not the common parent entity,

                       the legal name of the common parent entity and

                       optionally, the FATCA ID of common parent entity

 ----------------------------------------------------------------------

 QI, WP, or WT     In addition to the information required above for

                   All FIs and Direct Reporting NFFEs:

                   [X] Whether the QI/WP/WT's legal name has changed

                       since the effective date of its most recent

                       QI/WP/WT Agreement and, if so, the new legal

                       business name and reason for the name change

                       (merger, liquidation, rebranding)

                   [X] The responsible party's name, contact

                       information, and whether or not that is the same

                       person listed as the RO for the FI

                   [X] The list of private arrangement intermediary

                       (PAI) contracts that are effective, if

                       applicable

 ----------------------------------------------------------------------

2.4. Special Rules for Registration

Certain entities need to follow special instructions in order to register. The table below provides instructions on these special rules for registration.

Table 9 -- Special rules for registration

 ----------------------------------------------------------------------

Entity/Scenario                      Instructions

 ----------------------------------------------------------------------

 Lead FI and Member FIs of  In general, all FFIs, other than exempt

 an EAG                     beneficial owners or certified

                            deemed-compliant FFIs that are part of the

                            same EAG must be registered. For purposes

                            of registration, an EAG may have more than

                            one lead FI and may organize itself for

                            purposes of registration into subgroups

                            under different lead FIs. For example, an

                            EAG of 10 FFIs may decide to select two

                            different lead FIs, lead FI 1 and lead FI

                            2. Lead FI 1 can carry out FATCA

                            registration on behalf of four of its

                            member FIs and lead FI 2 can carry out

                            FATCA registration on behalf of four of its

                            other member FIs. All 10 FFIs within the

                            same EAG will be registered, even though

                            they are registered under two different

                            lead FIs

 ----------------------------------------------------------------------

 Consolidated Compliance    If an EAG has in place a consolidated

 Program                    compliance program, as described in Treas.

                            Reg. §1.1471-4(f)(2)(ii), then member

                            FIs that elect to participate in the same

                            consolidated compliance program should be

                            registered as member FIs by the lead FI

                            that is acting as the compliance FI for the

                            compliance group

 ----------------------------------------------------------------------

 Reporting FI under a       FIs that are treated as reporting FIs under

 Model 1 IGA                a Model 1 IGA (see the list of

                            jurisdictions treated as having in effect

                            an IGA at FATCA Archive should register as

                            RDCFFIs. A disregarded entity in a Model 1

                            IGA jurisdiction must register as an entity

                            separate from its owner in order to be

                            treated as a reporting FI under a Model 1

                            IGA, provided that the disregarded entity

                            is treated as a separate entity for

                            purposes of its reporting to the applicable

                            Model 1 jurisdiction

 ----------------------------------------------------------------------

 Reporting FI under a       FIs that are treated as reporting FIs under

 Model 2 IGA                a Model 2 IGA (see the list of

                            jurisdictions treated as having in effect

                            an IGA at FATCA Archive should register as

                            PFFIs.

 ----------------------------------------------------------------------

 FFIs and direct reporting  An FFI or direct reporting NFFE that will

 NFFEs that are also        also act as a sponsoring entity for one or

 Sponsoring Entities        more sponsored entities is required to

                            submit a second registration form to act as

                            a sponsoring entity. The sponsoring entity

                            will receive a separate GIIN and should

                            only use that GIIN when it is fulfilling

                            its obligations as a sponsoring entity

 ----------------------------------------------------------------------

 Trustees of                A trustee of a trustee-documented trust is

 Trustee-Documented Trusts  generally required to submit a registration

                            form to obtain a GIIN and should only use

                            that GIIN when fulfilling its obligations

                            as a trustee of a trustee-documented trust.

                            In addition, a trustee that is an FFI may

                            need to submit a second registration form

                            for use in reporting its own accounts

 ----------------------------------------------------------------------

 Sponsored Entities         A sponsored FFI and sponsored direct

                            reporting NFFE must be registered by its

                            sponsoring entity through the FATCA

                            Registration website by December 31, 2016.

                            Separate GIINs will be issued to each

                            approved sponsored entity and published on

                            the IRS FFI list. Sponsored entities cannot

                            log into the online registration system and

                            will receive their GIINs from their

                            sponsoring entity

 ----------------------------------------------------------------------

 USFIs treated as Lead FIs  A USFI registering as the lead FI on behalf

                            of its member FIs will register as a lead

                            FI and receive a GIIN

 ----------------------------------------------------------------------

 Branches                   In general, a branch must be registered as

                            a branch of its owner and not as a separate

                            entity. However, see reporting FI under a

                            Model 1 IGA, for a special rule for

                            branches that are disregarded entities in

                            Model 1 IGA jurisdictions

 ----------------------------------------------------------------------

3.1. Launching the FATCA Online Registration System

The FATCA Online Registration System can be accessed from IRS.gov's FATCA home page.

The first step in the FATCA registration process is to create an online FATCA account. Only a single, lead, or sponsoring entity will be able to create a FATCA account. Member FIs will have their FATCA accounts created by their lead FI and will receive their FATCA IDs and temporary access codes from their lead FI, in order to login as an existing user to complete their online registration. See Chapter 1.3 Registration Process Overview for definitions of the different FI types.

To create an account, the user will be required to select and answer challenge questions and create an access code (password). After the single, lead, or sponsoring entity creates its account, it will be issued a FATCA ID. The FATCA ID is used to identify the FI or direct reporting NFFE only for purposes of registration and is not the same number as the GIIN. A GIIN is issued after the FATCA registration is submitted and approved.

The following section illustrates the process for a single, lead, or sponsoring entity to create an account and receive a FATCA ID.

If you have entered data in the FATCA ID and access code fields before you selected the checkbox, the two fields will be cleared and the "login" button will be disabled.

If you select FI type, member (not lead) of an expanded affiliated group, the system displays an error message. A member FI cannot create a new FATCA account. Members should contact their lead FI to obtain the FATCA ID and access code.

Create Challenge Questions

IMPORTANT: Remember to document your answers to your challenge questions. You will need these if you have to reset your access code.

Create a New access code

IMPORTANT: Remember to record your access code. You will need your FATCA ID and access code to log into the system.

IMPORTANT: Remember to record your FATCA ID and access code number for future use.

3.3. Existing User Login--Single, Lead, Member, or Sponsoring Entity

After the FATCA account is created, it can be accessed through the financial institution account user login page. Single, lead, member, and sponsoring entities will all be able to login here. This screen allows users with an existing FATCA ID and access code to log on to the system.

NOTE: Member FIs will need to set up a new access code after logging in the first time using the temporary access code provided by their lead FI.

Enter your system-generated FATCA ID or member FI FATCA ID. Each member has a unique member FATCA ID with an alphanumeric sequence as shown below. Members should contact their lead for more information.

IMPORTANT:

Multiple Login / Timeout Error

Only one user at a time can access the FATCA account for a specific FATCA ID. If another user attempts to login to a FATCA account already in use, an error message will display.

3.4. First Time Login (Paper registrations, member FIs, transfers, change FI types, and access code reset by IRS)

Before accessing the FATCA Online Registration System, an FI that has submitted a paper registration, a member FI, or an FI who has transferred to an EAG or changed their FI type, will need to set up challenge questions and create a permanent access code. In order to do this, the user will need the FATCA ID and temporary access code.

A member FI will receive their FATCA ID and temporary access code from their lead FI. An FI or direct reporting NFFE that submitted a paper registration will receive this information in the mail. For more information on FATCA IDs and access code formats, go to Chapter 3.3 - Existing User Login - Single FI, Lead FI, Member FI, or Sponsoring Entity.

NOTE: The following instructions also apply if an FI's access code is reset by the IRS and a new temporary access code is provided.

First Time Login (Paper registrations, member FIs, transfers, change FI types, and access code reset by IRS)--Account User Login

First Time Login (Paper registrations, member FIs, transfers, change FI types, and access code reset by IRS)--Challenge Questions

IMPORTANT: Remember to document your answers to your challenge questions. You will need these if you have to reset your access code.

Reset a temporary access code and create a permanent access code

IMPORTANT: Remember to record your new access code. You will need your FATCA ID and access code to log into the system.

3.5. Recover Login Information -- Forgot FATCA ID/access code

Forgot access code

If you have not established your permanent access code yet, you will see an error page that will provide further instructions.

CAUTION: The system locks automatically after five unsuccessful attempts to answer the challenge questions. Continue until you are successfully allowed to login again.

Reset access code

IMPORTANT: Record the access code. The FATCA ID and access code are required to access your account.

4. Chapter 4: Registration

FATCA online registration is made up of four parts and 16 questions. The following chapter describes how to answer the questions within each part of the registration.

For each registration question, this user guide provides up to three informational sections which help users to answer the question. The three sections are:

Be sure to read all text provided before answering the question. Direct reporting NFFEs should follow the instructions applicable to FIs, except where otherwise indicated.

4.1. Registration Part 1

Before you begin, see Chapter 2.3 Information You Need to Register for the information you need in order to complete the registration.

After logging into the system, the registration process will begin with Part 1. Part 1 consists of 11 questions that request identifying information about the FI or direct reporting NFFE and must be completed by all FI types. A lead FI can complete Part 1 for its member FI(s), but the member will typically complete Part 1 for itself. The following section provides step-by-step guidance for answering the questions in Part 1.

If a user does not log out of the system using the "logout" button, the system does not log the user out immediately. This can occur if the user closes the browser, or gets an error message that forces them out of the system. If the user tries to log back in immediately, a default error message will display indicating that the FATCA account is locked because it is being edited by another user. The system times out after 15 minutes of inactivity, so after 15 minutes, the original session that was exited will time out and the user will be able to log in again.

4.1.1. Questions 1-2--FI Type and Legal Name

Instructions:

The system displays the FI type selected when the FATCA account was created.

Question 2: Legal Name of the Financial Institution:

Instructions:

The legal name is the name the FI uses in official incorporation or organization documents, or the name otherwise recognized by the residence jurisdiction government as the FI's official name. Typically, the legal name is the name used by the FI in legal documents.

 ----------------------------------------------------------------------

Field Name                        Requirement

 ----------------------------------------------------------------------

 Legal name of the financial   Must be 150 or less characters in

 institution                   length. For legal names over 150

                               characters, please note the following:

                               at least the first 100 characters must

                               match the FI's legal name, any legal and

                               numerical designations must be included

                               in the remaining 50 characters, and no

                               abbreviations should be included in the

                               first 100 characters, but otherwise it

                               is okay to abbreviate.

                               ----------------------------------------

                               • Must have only lower and upper case

                                 letters (A through Z), numbers (0

                                 through 9), blank space, ampersand

                                 (&), hyphen (-), forward slash (/),

                                 period (.), comma (,), apostrophe (`),

                                 pound sign/hashtag (#), percent sign

                                 (%), brackets ([]), parentheses (),

                                 and curly brackets ({}).

                               • Cannot start with a special character

 ----------------------------------------------------------------------

4.1.2. Questions 3-4--FI Jurisdiction of Residence, Tax ID, and Classification in Jurisdiction of Tax Residence

Instructions:

The country/jurisdiction of residence generally is the jurisdiction in which the FI is treated as a resident for income tax purposes (for example, the place of incorporation or place of principal management and control).

 ----------------------------------------------------------------------

If an Entity Is                    Then Select

 ----------------------------------------------------------------------

 A resident in a U.S.  The United States (even if the FI is a dual

 territory or minor    resident)

 outlying island

 ----------------------------------------------------------------------

 A dual resident       One of the countries where it is a tax resident

                       in this question. Identify the second

                       country/jurisdiction of tax residence in

                       Question 8 (if the second jurisdiction is the

                       United States) or Question 9a (if the second tax

                       residence jurisdiction is a country other than

                       the United States).

 ----------------------------------------------------------------------

 A partnership or      The jurisdiction under the laws of which the

 other flow-through    entity is organized or established or, if not

 entity                organized or established under the laws of any

                       jurisdiction, the jurisdiction where it

                       maintains its principal office

 ----------------------------------------------------------------------

 In a jurisdiction     A jurisdiction consistent with its treatment

 with an               under the relevant Model IGA. See FATCA Archive

 agreed-in-substance   to view the list of jurisdictions treated as

 IGA                   having an IGA in substance. (If a jurisdiction

                       is removed from this list, FFIs registered under

                       the removed IGA will have to update their status

                       on the FATCA registration application

                       accordingly. See IRS

,

                       2014-51 I.R.B. 951, for more information about

                       agreed-in-substance IGAs)

 ----------------------------------------------------------------------

For a list of available countries in the drop down lists, go to the FATCA Online Registration System: Country/Jurisdiction Listing page.

U.S Territories (American Samoa, Guam, Northern Marianas Islands, Puerto Rico, and Virgin Islands) and U.S. Minor Outlying Islands are not available in the drop down list for this question.

Question 3B: What is the Financial Institution's country/jurisdiction tax ID?

Instructions:

Instructions:

 ----------------------------------------------------------------------

FATCA Classification Options             Additional Notes

 ----------------------------------------------------------------------

 Participating Financial         N/A

 Institution not covered by

 an IGA; or Reporting Financial

 Institution under a Model 2

 IGA

 ----------------------------------------------------------------------

 Registered Deemed-Compliant     A disregarded entity that is

 Financial Institution           registering separate from its owner in

 (including a Reporting          order to be a reporting FI under a

 Financial Institution under     Model 1 IGA should select RDCFFI

 a Model 1 IGA)

 ----------------------------------------------------------------------

 Limited Financial Institution   Lead and sponsoring entity FIs must

                                 select a FATCA classification other

                                 than limited financial institution

 ----------------------------------------------------------------------

 None of the Above               Select if you are sponsoring entity, a

                                 direct reporting NFFE, a trustee of a

                                 trustee-documented trust, a USFI

                                 registering as lead FI, a U.S.

                                 Territory FI or a USFI with a foreign

                                 branch that is renewing its QI

                                 Agreement or that is treated as a

                                 reporting FI under a Model 1 IGA

 ----------------------------------------------------------------------

FIs with branches in multiple jurisdictions. An FI (other than a sponsoring entity, USFI, or foreign branch of a USFI) that maintains branch operations in multiple jurisdictions should answer this question by treating the operations within its country of tax residence as if it were a branch (home office) and then classify whether such home office is participating, registered deemed compliant, or limited. In Question 9a of the registration, the FI should identify the jurisdictions (other than the United States) where it maintains branches outside of its jurisdiction of tax residence and which, if any, of its branches will be treated as limited branches. If the FI maintains branches in the United States, the FI should provide this information for Question 8.

Example: Bank A, an FI, is a resident of Country X. In addition to banking activities that it conducts within Country X, Bank A also conducts banking activities through its branches in Countries Y and Z. Under Country X laws, Bank A cannot satisfy the obligations that would allow its operations within Country X (home office) to be effectively a PFFI or RDCFFI. However, Bank A's branches in Countries Y and Z would be able to comply with the obligations imposed on a PFFI or RDCFFI. For purposes of registering itself and obtaining a GIIN for its branch operations in Countries Y and Z, Bank A should select that it is classified as a limited FFI in its jurisdiction of tax residence. Notwithstanding that Bank A is a limited FFI in its jurisdiction of residence because it has two foreign branches that are participating or registered deemed-compliant, Bank A will be issued two GIINs for branches operating in Countries Y and Z, and will be treated as a PFFI or RDCFFI with respect to such branches.

4.1.3. Question 5--FI Mailing Address

Instructions:

The address provided will be used to send all mail correspondence related to the FATCA registration, FATCA account, and any other related matters.

 ----------------------------------------------------------------------

Field Name                         Requirement

 ----------------------------------------------------------------------

 Address Line 1         • Must be 40 characters or less

 ---------------------

 Address Line 2         • Valid characters are upper case and lower

 ---------------------    case letters, A through Z, and numbers, 0

 City                     through 9, blank space, ampersand (&),

 ---------------------    hyphen (-), forward slash (/), period (.),

 State/Province/Region    comma (,), apostrophe ('), pound/hashtag sign

                          (#), percent sign (%)

 ----------------------------------------------------------------------

 Zip/Postal Code        • Must be 9 characters or less

                        • Valid characters are upper case and lower

                          case letters, A through Z, and numbers, 0

                          through 9, blank space, ampersand (&), hyphen

                          (-), forward slash (/), period (.), comma

                          (,), apostrophe ('), pound/hashtag sign (#),

                          percent sign (%)

                        • Cannot start with a special character -- must

                          start with letter or number

 ----------------------------------------------------------------------

 Zip                    • Must be 5 characters

                        • Valid characters are numbers, 0 through 9

 ----------------------------------------------------------------------

4.1.4. Question 6--FI QI/WP/WT

Instructions:

 ----------------------------------------------------------------------

If an Entity Is              Then Select          And Continue to

 ----------------------------------------------------------------------

 a party to a Qualified       Qualified Intermediary

 Intermediary (QI) agreement  (QI)

 with the IRS

 -----------------------------------------------------

 a party to a Withholding     Withholding Foreign

 Foreign Partnership (WP)     Partnership (WP)

 agreement with the IRS                                 Step 2

 -----------------------------------------------------

 a party to a Withholding     Withholding Foreign

 Foreign Trust (WT)           Trust (WT)

 agreement with the IRS

 ----------------------------------------------------------------------

 not a party to a Qualified   Not Applicable            Step 4

 Intermediary (QI),

 Withholding Foreign

 Partnership (WP), or a

 Withholding Foreign Trust

 (WT) agreement with the IRS

 ----------------------------------------------------------------------

:

Must contain nine numbers. Valid numbers are numbers, 0 through 9

Additional Guidance:

 ----------------------------------------------------------------------

Entity/Scenario                       Instructions

 ----------------------------------------------------------------------

 To apply to become a   Complete Form 14345 in accordance with the

 first time QI, WP, or  instructions therein before registering for

 WT                     FATCA. For more information about a QI, WP, and

                        WT agreement with the IRS, visit IRS.gov's

                        FATCA page.

 ----------------------------------------------------------------------

 For NFFEs that are a   • A NFFE that registers and obtains a GIIN

 QI, a WP, or a WT        should renew its QI, WP, or WT agreement (as

                          applicable) through the portal. However, Part

                          1, Question 6 should be answered to reflect

                          the NFFE's appropriate QI, WP, or WT status.

                          NFFEs that obtain GIINs include (i) NFFEs

                          that are acting as QIs with respect to their

                          owners (which are required to register as

                          direct reporting NFFEs), and (ii) NFFEs that

                          are QIs, WPs, or WTs and that are also

                          sponsoring entities for chapter 4 purposes

                        • A NFFE cannot execute a QI, WP, or WT

                          agreement through the portal (other than a

                          renewal of an existing agreement). A NFFE

                          that is registered on the portal for its

                          chapter 4 status as either a direct reporting

                          NFFE or sponsoring entity and is seeking

                          initial QI, WP, or WT status must execute a

                          QI, WP, or WT agreement through the existing

                          traditional paper processes for those

                          entities. Once the NFFE receives the

                          appropriate EIN to act as a QI, WP, or WT

                          through that process, the NFFE should amend

                          Part 1, Question 6 of its FATCA registration

                          on the portal to reflect its new status as a

                          QI, WP, or WT and add its EIN to its

                          registration

                        • A NFFE that is a QI, WP, or WT and that is

                          not obtaining a GIIN should use the existing

                          traditional paper processes for renewing an

                          existing QI, WP, or WT agreement

 ----------------------------------------------------------------------

4.1.5. Question 7--Branches Maintained Outside of Country/Jurisdiction of Tax Residence

Instructions:

A branch is a unit, business, or office of an FI that is treated as a branch under the regulatory regime of a country/jurisdiction or is otherwise regulated under the laws of such country/jurisdiction as separate from other offices, units, or branches of the FI. FIs should treat all offices or business units within any one jurisdiction as a single branch.

4.1.6. Question 8--FI U.S. Tax Residency and EIN

Instructions:

:

Must contain nine numbers. Valid numbers are 0 through 9.

4.1.7. Questions 9A-C--Branches Outside of the U.S.

Instructions:

Identify each jurisdiction where the FI maintains a branch outside of the U.S., including if the FI maintains a branch in a U.S. Territory. For a definition of a branch and a U.S. Territory, go to the Glossary of Terms.

When a disregarded entity is required to register on its own behalf, its owner should not report the disregarded entity as a branch in Question 9A.

Question 9B: Is the branch a Limited Branch?

Instructions:

For a definition of a limited branch, go to the Glossary of Terms.

Instructions:

 ----------------------------------------------------------------------

Select                               If

 ----------------------------------------------------------------------

 Yes             the branch operates under an attachment to the FI's QI

                 Agreement and intends to renew its status as such

 ----------------------------------------------------------------------

 No              the branch operates under an attachment to the FI's QI

                 Agreement and does not intend to renew its status as

                 such

 ----------------------------------------------------------------------

 Not Applicable  the branch is not part of an FI that is a QI

 ----------------------------------------------------------------------

Follow your Internet browser's prompts for saving files to your computer.

A QI can delete branches previously listed in its QI Agreement that will no longer act as a QI, but it cannot add branches. If the QI wishes to add branches that were not included in its prior QI Agreement, it must complete Form 14345 in accordance with its instructions.

4.1.8. Question 10--FI Responsible Officer (RO) Information

Instructions:

For purposes of Question 10, RO means the person authorized under applicable local law to establish the statuses of the home office and branches as indicated in the registration. To have the authority to "establish the statuses" for purposes of Question 10, an RO must have the authority to act on behalf of the FI to represent the FATCA status(es) of the FI or to the IRS as part of the registration process. The RO for purposes of this question must also have the authority under local law to designate additional POCs.

The individual identified as the RO in Question 10 will be a Point of Contact (POC) for the FI or direct reporting NFFE and will be the only individual who will receive emails from the IRS related to its FATCA account.

The address provided should be the business address of the RO. The business address is defined as the address where the RO maintains his or her principal office.

Lead FIs: The lead FI's RO will automatically be treated as a POC for the FI and any member FIs. As a result, the RO for a lead FI may receive correspondence related to its member FI's FATCA information. However, the lead FI's RO will not appear as a POC on the member FI's registration.

 ----------------------------------------------------------------------

Field Name                     Requirements

 ----------------------------------------------------------------------

 Business Title                 • Must be 40 characters or less

                                • Valid characters are upper case and

                                  lower case letters, A through Z, and

                                  numbers, 0 through 9, blank space,

                                  ampersand (&), hyphen (-), forward

                                  slash (/), period (.), comma (,),

                                  apostrophe ('), pound/hashtag sign

                                  (#), percent sign (%)

                                • Cannot start with a special character

                                  -- must start with letter or number

 ----------------------------------------------------------------------

 Legal Last Name                • Must be 40 characters or less

                                • Valid characters are upper case and

                                  lower case letters, A through Z, and

                                  numbers, 0 through 9, blank  space,

                                  hyphen (-), period (.), comma

                                  (,), apostrophe (')

                                • Cannot start with a special character

                                  -- must start with letter or number

 ----------------------------------------------------------------------

 Legal First and Middle Name    • Must 40 characters or less

 -----------------------------

 Business Address Line 1        • Valid characters are upper case and

 -----------------------------    lower case letters, A through Z, and

 Business Address Line 2          numbers, 0 through 9, blank space,

 -----------------------------    ampersand (&), hyphen (-), forward

 City                             slash (/), period (.), comma (,),

 -----------------------------    apostrophe ('), pound/hashtag sign

 State/Province/Region            (#), percent sign (%)

 -----------------------------

                                  Cannot start with a special character

                                  -- must start with letter or number

 ----------------------------------------------------------------------

 Zip/Postal Code                • Must be 9 characters or less

                                • Valid characters are upper case and

                                  lower case letters, A through Z, and

                                  numbers, 0 through 9, blank space,

                                  ampersand (&), hyphen (-), forward

                                  slash (/), period (.), comma (,),

                                  apostrophe ('), pound/hashtag sign

                                  (#), percent sign (%)

                                • Cannot start with a special character

                                  -- must start with letter or number

 ----------------------------------------------------------------------

 Zip                            • Must be 5 characters

                                • Valid characters are numbers, 0

                                  through 9

 ----------------------------------------------------------------------

 Business Telephone Number and  • Must be 4 characters or less

 Fax Number (Country Code)

                                • Valid characters are numbers, 0

                                  through 9

 ----------------------------------------------------------------------

 Business Telephone Number and  • Must be 20 characters or less

 Fax Number

                                • Valid characters are numbers, 0

                                  through 9, blank space, hyphen (-),

                                  parentheses ()

 ----------------------------------------------------------------------

 Business Telephone Number      • Must be 5 characters or less

 (Extension)

                                • Valid characters are numbers, 0

                                  through 9

 ----------------------------------------------------------------------

 Business Email Address         • Must be 80 characters or less

                                • Valid characters are upper and lower

                                  case letters, (A through Z), and

                                  numbers, 0 through 9, blank space,

                                  ampersand (&), hyphen (-), forward

                                  slash (/), period (.), comma (,),

                                  apostrophe ('), pound/hashtag sign

                                  (#), percent sign (%), colon (:), at

                                  sign (@)

                                • Cannot start with a special character

                                  -- must start with letter or number

                                • Must contain one at sign (@) and

                                  one period (.)

 ----------------------------------------------------------------------

The type of individual who may serve as an RO depends on the entity's FATCA classification. See the box below for more information. For definitions of the FATCA classifications listed in the box, go to the Glossary of Terms.

 ----------------------------------------------------------------------

Individual who may serve as Responsible

     FATCA Classification                      Officer

 ----------------------------------------------------------------------

 PFFI                       an officer of the FFI (or an officer of any

                            member FI that is a PFFI, reporting FI

                            under a Model 1 IGA, or reporting FI under

                            a Model 2 IGA) with authority to fulfill

                            the duties of a Responsible Officer

                            described in a FFI Agreement

 ----------------------------------------------------------------------

 PFFI that elects to be     an officer of the compliance FI with

 part of a consolidated     authority to fulfill the duties of a

 compliance program         Responsible Officer described in the FFI

                            Agreement on behalf of each FFI in the

                            compliance group (regardless of whether the

                            FFI is a limited FFI or treated as a

                            reporting FI under a Model 1 IGA or

                            reporting FI under a Model 2 IGA)

 ----------------------------------------------------------------------

 RDCFFI                     an officer of the FI (or an officer of any

 (other than a RDCFFI that  member FFI that is a PFFI, reporting FI

 is a Reporting FI under a  under a Model 1 IGA, or reporting FI under

 Model 1 IGA)               a Model 2 IGA) with authority to ensure

                            that the FFI meets the applicable

                            requirements to be treated as a RDCFFI

 ----------------------------------------------------------------------

 Reporting FI under a       any individual specified under local law to

 Model 1 IGA                register and obtain a GIIN on behalf of the

                            FFI. If, however, the reporting FI under a

                            Model 1 IGA operates any branches outside

                            of a Model 1 IGA jurisdiction, then the RO

                            identified must be an individual who can

                            satisfy the requirements under the laws of

                            the Model 1 IGA jurisdiction and the

                            requirements relevant to the registration

                            type selected for each of its non-Model 1

                            IGA branches

 ----------------------------------------------------------------------

 Limited FFI                an officer of the limited FFI (or an

                            officer of any member FI that is a PFFI,

                            reporting FI under a Model 1 IGA, or

                            reporting FI under a Model 2 IGA) with

                            authority to ensure that the FI meets the

                            applicable requirements to be treated as a

                            limited FFI

 ----------------------------------------------------------------------

 USFI that is registering   any officer of the FI (or an officer of any

 as a lead FI               member FI) with authority to register its

                            member FIs and to manage the online FATCA

                            accounts for such members

 ----------------------------------------------------------------------

 Direct reporting NFFE      the individual who will be responsible for

                            ensuring that the direct reporting NFFE

                            meets its reporting obligations as a direct

                            reporting NFFE and will act as a point of

                            contact with the IRS in connection with its

                            status as a direct reporting NFFE

 ----------------------------------------------------------------------

 Sponsoring entity          the individual who will be responsible for

                            ensuring that the sponsored entity meets

                            its obligations as a sponsoring entity and

                            who will act as a point of contact with the

                            IRS in connection with its obligations as a

                            sponsoring entity

 ----------------------------------------------------------------------

4.1.9. Question 11A--Responsible Officer (RO) Designation of POCs

Instructions:

A POC is an individual authorized to receive FATCA-related information from the IRS regarding the FI or direct reporting NFFE and to take other FATCA-related actions on behalf of the FI or direct reporting NFFE upon the request by the IRS.

: If you answer Yes to this question, you will need to complete Question 11B. If after completing Question 11B, you change your answer for Question 11A from Yes to No, the information you entered for Question 11B will be deleted, and will need to be reentered

4.1.10. Question 11B--POC(s) Information

Instructions:

This question must be completed by the financial institution's RO or an Authorizing Individual. Upon entering the POC information below, checking the box that follows, and submitting this registration form, the RO or Authorizing Individual is providing the IRS with written authorization to release FATCA information to the POC. This authorization specifically includes authorization for the POC to complete this Form 8957: FATCA Registration, to take other FATCA-related actions, and to obtain access to the financial institution's tax information.

For purposes of Question 11B, the term RO means an individual who is authorized under local law to consent on behalf of the FI (an "authorizing individual") to the disclosure of FATCA-related tax information to third parties. This individual may be the same as the individual identified as the RO in Question 10.

You may add up to five POCs. Beginning with the first POC:

: If after completing Question 11B, you change your answer for Question 11A from Yes to No, all of the POC information you entered in Question 11B will be deleted, and will need to be reentered.

Requirements for the fields:

 ----------------------------------------------------------------------

Field Name                         Requirements

 ----------------------------------------------------------------------

 Business Title                 • Must be 40 characters or less

                                • Valid characters are upper case and

                                  lower case letters, A through Z, and

                                  numbers, 0 through 9, blank space,

                                  ampersand (&), hyphen (-), forward

                                  slash (/), period (.), comma (,),

                                  apostrophe ('), pound/hashtag sign

                                  (#), percent sign (%)

                                • Cannot start with a special character

                                  -- must start with letter or number

 ----------------------------------------------------------------------

 Legal Last Name                • Must be 40 characters or less

                                • Valid characters are upper case and

                                  lower case letters, A through Z, and

                                  numbers, 0 through 9, blank space,

                                  hyphen (-), period (.), comma (,),

                                  apostrophe (')

                                • Cannot start with a special character

                                  -- must start with letter or number

 ----------------------------------------------------------------------

 Legal First and Middle Name    • Must 40 characters or less

 -----------------------------

 Business Address Line 1        • Valid characters are upper case and

 -----------------------------    lower case letters, A through Z, and

 Business Address Line 2          numbers, 0 through 9, blank space,

 -----------------------------    ampersand (&), hyphen (-), forward

 City                             slash (/), period (.), comma (,),

 -----------------------------    apostrophe ('), pound/hashtag sign

 State/Province/Region            (#), percent sign (%)

 -----------------------------

                                • Cannot start with a special character

                                  -- must start with letter or number

 ----------------------------------------------------------------------

 Zip/Postal Code                • Must be 9 characters or less

                                • Valid characters are upper case and

                                  lower case letters, A through Z, and

                                  numbers, 0 through 9, blank space,

                                  ampersand (&), hyphen (-), forward

                                  slash (/), period (.), comma (,),

                                  apostrophe ('), pound/hashtag sign

                                  (#), percent sign (%)

                                • Cannot start with a special character

                                  -- must start with letter or number

 ----------------------------------------------------------------------

 Zip                            • Must be 5 characters

                                • Valid characters are numbers, 0

                                  through 9

 ----------------------------------------------------------------------

 Business Telephone Number and  • Must be 4 characters or less

 Fax Number (Country Code)

                                • Valid characters are numbers. 0

                                  through 9

 ----------------------------------------------------------------------

 Business Telephone Number and  • Must be 20 characters or less

 Fax Number

                                • Valid characters are numbers, 0

                                  through 9, blank space, hyphen (-),

                                  parentheses ()

 ----------------------------------------------------------------------

 Business Telephone Number      • Must be 5 characters or less

 (Extension)

                                • Valid Characters are numbers, 0

                                  through 9

 ----------------------------------------------------------------------

 Business Email Address         • Must be 80 characters or less

                                • Valid characters are upper and lower

                                  case letters, (A through Z), and

                                  numbers, 0 through 9, blank space,

                                  ampersand (&), hyphen (-), forward

                                  slash (/), period (.), comma (,),

                                  apostrophe ('), pound/hashtag sign

                                  (#), percent sign (%), colon (:), at

                                  sign (@).

                                • Cannot start with a special character

                                  -- must start with letter or number

                                • Must contain one at sign (@) and one

                                  period (.)

 ----------------------------------------------------------------------

If a Third-party adviser that is an entity is retained to help the FI complete its FATCA registration process, the name of the third-party individual adviser that will help complete the FATCA registration process should be entered as a POC in Question 11B, and the Business Title field for that individual POC should be completed by inserting the name of the entity and the POC's affiliation with the entity.

4.1.11. POC Authorization

4.1.12. Edit/Review Registration Part 1

Registration Part 1 is now completed. The system will direct you to the next applicable part of the registration:

Part 2 of the registration consists of two questions and is only available if the FI is registering as a lead FI. In Part 2, the lead FI will create an online FATCA account for its member FIs.

4.2.1. Question 12--Member Information

Instructions:

The information in this question is required to establish the member FIs' accounts and for the online registration system to generate the member FI FATCA IDs and temporary access codes. The lead FI must distribute both the FATCA IDs and access codes to its member FIs to be used in the member FIs' registration process.

Follow your Internet browser's prompts for saving files to your computer.

NOTE: The download complete member list links will not be available on the page if the lead FI does not have any member FIs.

 ----------------------------------------------------------------------

Field Name                           Requirement

 ----------------------------------------------------------------------

 Legal name of member        Must be 150 or less characters in length.

 financial institution       For legal names over 150 characters,

                             please note the following: at least the

                             first 100 characters must match the FI's

                             legal name, any legal and numerical

                             designations must be included in the

                             remaining 50 characters, and no

                             abbreviations should be included in the

                             first 100 characters, but otherwise it is

                             okay to abbreviate.

                             ------------------------------------------

                             • Must have only lower and upper case

                               letters (A through Z), numbers (0

                               through 9), blank space, ampersand (&),

                               hyphen (-), forward slash (/), period

                               (.), comma (,), apostrophe (`), pound

                               sign/hashtag (#), percent sign (%),

                               brackets ([]), parentheses (), and curly

                               brackets ({}).

                             • Cannot start with a special character

 ----------------------------------------------------------------------

Definition of country/jurisdiction:

The country/jurisdiction of residence generally is the jurisdiction in which the member FI is treated as a resident for income tax purposes (for example, the place of incorporation or place of principal management and control). If the member FI is a dual resident, identify one of the countries where it is a tax resident in this question. The second country/jurisdiction of tax residence should be identified as a branch jurisdiction in the member FI's online FATCA account. For a member FI that is a partnership or other flow-through entity, the member FI's country/jurisdiction of residence means the jurisdiction under the laws of which the entity is organized or established or, if not organized or established under the laws of any jurisdiction, the jurisdiction where it maintains its principal office

Lead FIs:

Lead FIs will identify each member FI for which it is acting as a lead FI and that is treated as a PFFI (including a reporting FI under a Model 2 IGA), RDCFFI (including a reporting FI under a Model 1 IGA), limited FFI, or direct reporting NFFE. A member FI may include a foreign branch of a USFI that is registering to obtain a GIIN or to renew its QI Agreement.

A lead FI will be required to provide identifying information about its member FIs, other than exempt beneficial owners or certified deemed-compliant FFIs.

Limited FFIs:

If a limited FFI is located in a jurisdiction that prohibits it from registering with the IRS as a limited FFI, a member of the limited FFI's expanded affiliated group that is a USFI, PFFI (including a reporting FI under a Model 2 IGA), or reporting FI under a Model 1 IGA should register as a lead FI and identify the limited FFI in Part 2 of the FATCA registration. If the lead FI is prohibited from identifying the limited FFI by its legal name, the lead FI may use the term "limited FFI" in place of its name and indicate the FFI's jurisdiction of residence or organization. For more information on registering a limited FFI, see Notice 2014-33, 2014-21 I.R.B. 1033.

4.2.2. Questions 13A-B--Common Parent Entity of the Expanded Affiliated Group

Instructions:

Generally, only a corporation shall be treated as the common parent entity of an expanded affiliated group, unless the taxpayer elects to follow the approach described in Treas. Reg. §1.1471-5(i)(10).

Instructions:

The legal name is the name of the common parent entity used in official incorporation or organization documents, or the name otherwise recognized by the residence jurisdiction government as the common parent entity's official name. Typically, the legal name is the name used by the common parent entity in legal documents.

 ----------------------------------------------------------------------

Field Name                       Requirements

 ----------------------------------------------------------------------

 Legal name of       Must be 150 or less characters in length. For

 the common          legal names over 150 characters, please note the

 parent entity       following: at least the first 100 characters must

                     match the FI's legal name, any legal and numerical

                     designations must be included in the remaining 50

                     characters, and no abbreviations should be

                     included in the first 100 characters, but

                     otherwise it is okay to abbreviate

                     --------------------------------------------------

                     • Must have only lower and upper case letters

                       (A through Z), numbers (0 through 9), blank

                       space, ampersand (&), hyphen (-), forward slash

                       (/), period (.), comma (,), apostrophe (`),

                       pound sign/hashtag (#), percent sign (%),

                       brackets ([]), parentheses (), and curly

                       brackets ({})

                     • Cannot start with a special character

 ----------------------------------------------------------------------

 FATCA ID            • Must be 6 characters, or 6 characters, a

                       period and 5 characters following the period for

                       a member

                     • Must have only upper and lower case letters (A

                       through Z), numbers (0 through 9) and a period

                       (.)

                     • Cannot contain the letter O

 ----------------------------------------------------------------------

4.2.3. Edit/Review Registration Part 2

Registration Part 2 is now complete. The online registration system will direct you to the next applicable part of the registration:

Single FIs, member FIs, lead FIs, and sponsoring entities:

Part 3 should only be completed by a single FI, lead FI, member FI, or sponsoring entity that has in effect a QI, WP, or WT Agreement and that wishes to renew its agreement.

A QI that is a NFFE that is not acting as a QI on behalf of its shareholders and is not a sponsoring entity and a WP or WT that is a retirement fund or that is a NFFE that is not a sponsoring entity must renew its QI, WP, or WT agreement by submitting a request for renewal to the Foreign Payments Program, 290 Broadway 12th Floor, New York, NY 10007-1867, Attn: QI/WP/WT Applications. FIs or direct reporting NFFEs that want to apply to become a first-time QI, WP, or WT cannot do so using the paper Form 8957 or the FATCA Online Registration System. Instead, the FI or direct reporting NFFE must complete Form 14345 in accordance with its instructions. It is advisable, but not required, for an FI or direct reporting NFFE applying for first-time QI, WP, or WT status do so before it submits its FATCA registration.

A prospective QI (other than an NFFE that is not acting on behalf of its shareholders) or a prospective WP or WT that is an FFI (other than a retirement fund) or that is a NFFE that is a sponsoring entity or an NFFE must also submit a FATCA registration form through the FATCA registration website within 90 days of approval of its application for QI, WP, or WT status. For more information about QI, WP, or WT Agreements, go to IRS.gov's FATCA page. An entity that has not yet applied for QI, WP, or WT status and that has started registration may not select QI, WP, or WT until it has been approved by the IRS and issued a QI-EIN, WP-EIN, or WT-EIN.

4.3.1. Question 14--QI/WP/WT Name Change

Instructions:

 ----------------------------------------------------------------------

 New legal business name   Must be 150 or less characters in length.

                           For legal names over 150 characters, please

                           note the following: at least the first 100

                           characters must match the FI's legal name,

                           any legal and numerical designations must be

                           included in the remaining 50 characters, and

                           no abbreviations should be included in the

                           first 100 characters, but otherwise it is

                           okay to abbreviate.

                           --------------------------------------------

                           • Must have only lower and upper case

                             letters (A through Z), numbers (0 through

                             9), blank space, ampersand (&), hyphen

                             (-), forward slash (/), period (.), comma

                             (,), apostrophe (`), pound sign/hashtag

                             (#), percent sign (%), brackets ([]),

                             parentheses (), and curly brackets ({})

                           • Cannot start with a special character

 ----------------------------------------------------------------------

4.3.2. Question 15--Responsible Party Information

Instructions:

Provide the following information for the QI's, WP's, or WT's Responsible Party as identified in its most recent QI, WP, or WT Agreement:

 ----------------------------------------------------------------------

Field Name                      Requirements

 ----------------------------------------------------------------------

 Legal Last Name            • Must be 40 characters or less

                            • Valid characters are upper case and lower

                              case letters, A through Z, and numbers, 0

                              through 9, blank  space, hyphen (-),

                              period (.), comma (,), apostrophe (')

                            • Cannot start with a special character --

                              must start with letter or number

 ----------------------------------------------------------------------

 Legal First and Middle     • Must 40 characters or less

 Name

 -------------------------  • Valid characters are upper case and lower

 Business Title               case letters, A through Z, and numbers, 0

                              through 9, blank space, ampersand (&),

                              hyphen (-), forward slash (/), period

                              (.), comma (,), apostrophe ('),

                              pound/hashtag sign (#), percent sign (%)

                            • Cannot start with a special character --

                              must start with letter or number

 ----------------------------------------------------------------------

 Business Telephone Number  • Must be 4 characters or less

 and Fax Number (Country

 Code)                      • Valid characters are numbers. 0 through 9

 ----------------------------------------------------------------------

 Business Telephone Number  • Must be 20 characters or less

 and Fax Number

                            • Valid characters are numbers, 0 through

                              9, blank space, hyphen (-), parentheses

                              ()

 ----------------------------------------------------------------------

 Business Telephone Number  • Must be 5 characters or less

 (Extension)

                            • Valid Characters are numbers 0 through 9

 ----------------------------------------------------------------------

 Business Email Address     • Must be 80 characters or less

                            • Valid characters are upper and lower case

                              letters, (A through Z), and numbers, 0

                              through 9, blank space,  ampersand (&),

                              hyphen (-), forward slash (/), period

                              (.), comma (,), apostrophe ('),

                              pound/hashtag sign (#), percent sign

                              (%), colon (:), at sign (@).

                            • Cannot start with a special character --

                              must start with letter or number

                            • Must contain one at sign (@) and one

                              period (.)

 ----------------------------------------------------------------------

4.3.3. Question 16--PAI Contracts

Instructions:

If there are no PAI contracts, leave this question blank and select "next". If there are PAI contracts, use the address where the PAI maintain its principal office to enter the following information:

Follow your Internet browser's prompts for saving files to your computer.

 ----------------------------------------------------------------------

Field Name                       Requirements

 ----------------------------------------------------------------------

 Legal Name of PAI      Must be 150 or less characters in length. For

                        legal names over 150 characters, please note

                        the following: at least the first 100

                        characters must match the FI's legal name, any

                        legal and numerical designations must be

                        included in the remaining 50 characters, and

                        no abbreviations should be included in the

                        first 100 characters, but otherwise it is

                        okay to abbreviate.

                        -----------------------------------------------

                        • Must have only lower and upper case letters

                          (A through Z), numbers (0 through 9), blank

                          space, ampersand (&), hyphen (-), forward

                          slash (/), period (.), comma (,), apostrophe

                          ('), pound sign/hashtag (#), percent sign

                          (%), brackets ([]), parentheses (), and curly

                          brackets ({})

                        • Cannot start with a special character -- must

                          start with letter or number

 ----------------------------------------------------------------------

 Address Line 1         • Must 40 characters or less

 ---------------------

 Address Line 2         • Valid characters are upper case and lower

 ---------------------    case letters, A through Z, and numbers, 0

 City                     through 9, blank space, ampersand (&), hyphen

 ---------------------    (-), forward slash (/), period (.), comma

 State/Province/Region    (,), apostrophe ('), pound/hashtag sign (#),

                          percent sign (%)

                        • Cannot start with a special character -- must

                          start with letter or number

 ----------------------------------------------------------------------

 Zip/Postal Code:       • Must be 9 characters or less

                        • Valid characters are upper case and lower

                          case letters, A through Z, and numbers, 0

                          through 9, blank space, ampersand (&), hyphen

                          (-), forward slash (/), period (.), comma

                          (,), apostrophe ('), pound/hashtag sign (#),

                          percent sign (%)

                        • Cannot start with a special character -- must

                          start with letter or number

 ----------------------------------------------------------------------

 Zip                    • Must be 5 characters

                        • Valid characters are numbers, 0 through 9

 ----------------------------------------------------------------------

 Email Address of PAI   • Must be 80 characters or less

                        • Valid characters are upper and lower case

                          letters, (A through Z), and numbers, 0

                          through 9, blank space, ampersand (&), hyphen

                          (-), forward slash (/), period (.), comma

                          (,), apostrophe ('), pound/hashtag sign (#),

                          percent sign (%), colon (:), at sign (@).

                        • Cannot start with a special character -- must

                          start with letter or number

                        • Must contain one at sign (@) and one period

                          (.)

 ----------------------------------------------------------------------

4.3.4. Edit/Review Registration Part 3

Registration Part 3 is now completed. The system will take you to Registration Part 4.

4.4. Registration Part 4--Electronic Submission

Part 4 should be completed by all FIs and direct reporting NFFEs. In Part 4, users will submit their registration for processing by the IRS.

A user must certify that the information in the FATCA registration is accurate and complete and that the individual signing the registration is authorized to agree that the FI or direct reporting NFFE intends to comply with its FATCA obligations.

An FI, including a reporting FI under a Model 1 or 2 IGA, or a direct reporting NFFE that is registering to renew its QI, WP, or WT Agreement will be agreeing to the terms of such renewed QI, WP, or WT Agreement. A reporting FI under a Model 1 or Model 2 IGA operating one or more branches not in an IGA jurisdiction is also agreeing to the terms of an FFI Agreement for any such branch, unless the branch is treated as a limited branch.

For purposes of Part 4, the term RO means the individual with authority under local law to submit the information provided on behalf of the FI. In the case of FIs or FI branches not governed by a Model 1 IGA, this individual must also have authority under local law to certify that the FI meets the requirements applicable to the FI status or statuses identified in the registration. The individual must be able to certify, to the best of his or her knowledge that the information provided in the FI's or direct reporting NFFE's registration is accurate and complete.

In the case of an FI, the individual must be able to certify that the FI meets the requirements applicable to the status(es) identified in the FI's registration. However, a reporting FI under a Model 1 IGA that has branches (as identified in Part 1, Question 9) that are located outside of a Model 1 IGA jurisdiction will also agree to the terms applicable to the statuses of such branches. An FI (including a reporting FI in a Model 1 or Model 2 IGA jurisdiction) or a direct reporting NFFE that is registering to renew its QI, WP, or WT Agreement will agree to the terms of such renewed QI, WP, or WT Agreements by making the declaration that the FI meets the requirements applicable to the status(es) identified in the FI's registration.

In the case of direct reporting NFFE, the individual must be able to certify that the direct reporting NFFE meets the requirements of a direct reporting NFFE under Treas. Reg. §1.1472-1(c)(3).

An RO (as defined for purposes of Part 4) can delegate authorization to complete Part 4 by signing a Form 2848, Power of Attorney Form and Declaration of Representative, or other similar form or document (including an applicable form or document under local law giving the agent the authorization to provide the information required for the FATCA Registration).

By signing the registration form, the individual certifies that, to the best of his or her knowledge, the information submitted above is accurate and complete and that the individual is authorized to agree that the FI or direct reporting NFFE intends to comply with its FATCA obligations. The RO identified in Part 4 need not be the same individual identified as the RO in Question 10 or Question 11B.

A reporting FI under a Model 1 or Model 2 IGA operating one or more branches not in an IGA jurisdiction is also agreeing to the terms of an FFI Agreement for any such branch, unless the branch is treated as a limited branch.

5. Chapter 5: Home Page and Account Options

After creating an account, the home page provides a central location for accessing account summary information and making changes to the account. The home page includes five sections: Account Information, Next Steps, Available Account Options, Message Board, and Your Information.

The following chapter provides an overview of each home page section and details about the different options that may be available to the user in each section.

5.1. Account Information

This section includes information about the FI's account. It will include: responsible officer name, POC names, legal name of FI, FI type, FATCA ID, GIIN, account status, and effective date.

If the FI is in the process of transferring to an expanded affiliated group, transfer information (transfer pending to, transfer stage, and transfer stage date) will also display.

GIIN and Effective Date

Global Intermediary Identification Number (GIIN):

If the FI is in approved status, a GIIN will be displayed. An FI will use the GIIN to identify itself to withholding agents for purposes of chapter 4 of the FATCA regulations and also to identify itself as the reporting institution for information reporting purposes under FATCA. The GIIN will also be used, in part, to identify the FI on the published IRS FFI List. For more information on the composition of the global intermediary identification number, see the FATCA Online Registration System and FFI List GIIN Composition Information page on IRS.gov.

NOTE: If you are a sponsoring entity that has two GIINs, when you are acting as a sponsor you should use the GIIN that you were issued when you registered as a sponsoring entity. In all other cases, you should use the other GIIN that you were issued as a lead FI, single FI, or member FI, as the case may be.

Effective Date:

If the FI is in approved or limited conditional status, an effective date will be displayed. For FIs other than limited FIs, in general, the term "Effective Date of the FI agreement" means the date on which the IRS issues an initial GIIN to the FI. If the FI changes its FI type or transfers to an EAG, the effective date remains the same date on which the IRS issued the initial GIIN to the FI. However, for FIs that received a GIIN on or before June 30, 2014, the effective date of the FI agreement is June 30, 2014.

For a limited FI whose registration was accepted by IRS on or before June 30, 2014, the effective date of its limited FI status is June 30, 2014. For all other limited FIs, the date of their limited FI status is the date that the IRS accepts the FI's registration. The effective date will be updated if the FI goes from limited conditional to approved status (only if the FI has never been in approved status before). Otherwise, the effective date will remain the same

The current registration status will always be displayed on the home page. For more information on the possible Account Statuses, see Appendix C -- Account Status Tables.

5.2. Next Steps

This section displays actions required to be taken on the account and is based on the FI type and status. The next steps will guide the user through the next part of the registration process. For example, when an FI first creates an account and is in initiated status, one of the next steps would be to complete the registration and submit. For a list of next steps for each account status see Appendix C -- Account Status Tables.

5.3. Available Account Options

An FI is able to access links to manage its account via the Available Account Options section of the home page. Available account options can include options to edit, resubmit, and delete a registration. Available account options are based on the FI type, account status, and pending transfers (if applicable).

The table below contains the list of links that may be available under the Available Account Options section:

Table 10 -- Links that may available under the available account options section of the home page

 ----------------------------------------------------------------------

Link                     Description        Account Status*

 ----------------------------------------------------------------------

Edit Registration**

 ----------------------------------------------------------------------

 Registration -- Edit --      Edit answers beginning  Approved

 Start from My Information    from Part 1/Question 1

 (Part 1)                     of registration

 ---------------------------------------------------

 Registration -- Edit --      Edit answers beginning

 Start from Expanded          from Part 2/Question

 Affiliated Group             12 of registration

 Information (Part 2)

 ---------------------------------------------------

 Registration -- Edit --      Edit answers beginning

 Start from QIs, WPs, or      from Part 3/Question

 WTs Renewal (Part 3)         14 of registration

 ----------------------------------------------------------------------

 Registration --              Edit answers beginning  Registration

 Edit/Resubmit -- Start       from Part 1/Question 1  Submitted,

 from My Information          and resubmit            Limited

 (Part 1).                    registration            Conditional

 ---------------------------------------------------

 Registration --              Edit answers beginning

 Edit/Resubmit -- Start       from Part 2/Question

 from Expanded Affiliated     12 and resubmit

 Group Information (Part 2)   registration

 ---------------------------------------------------

 Registration --              Edit answers beginning

 Edit/Resubmit -- Start from  from Part 3/Question

 QIs, WPs, or WTs Renewal     14 and resubmit

 (Part 3)                     registration

 ----------------------------------------------------------------------

 Registration -- Edit***      Edit and submit         Approved

                              registration beginning

                              at Question 1

 ----------------------------------------------------------------------

 Registration -               Edit and submit         Registration

 Edit/Complete/Submit         registration beginning  Incomplete,

                              from Question 1         Initiated

 ----------------------------------------------------------------------

Delete Registration

 ----------------------------------------------------------------------

 Registration - Delete        Delete the              Initiated,

                              registration prior to   Registration

                              approval                Submitted,

                                                      Registration

                                                      Incomplete

 ----------------------------------------------------------------------

Cancel Registration Agreement

 ----------------------------------------------------------------------

 Agreement - Cancel           Cancel registration     Approved,

                              agreement after         Limited

                              acceptance              Conditional

 ----------------------------------------------------------------------

Edit Challenge Questions

 ----------------------------------------------------------------------

 Challenge Questions -        View and edit           Initiated,

 Edit/Review                  challenge questions.    Registration

                              The challenge           Submitted,

                              questions are used      Registration

                              when a user forgets     Incomplete,

                              and needs to reset      Approved, Limited

                              its access code         Conditional

 ----------------------------------------------------------------------

Change Access Code

 ----------------------------------------------------------------------

 Access Code - Change         Change access code.     Initiated,

                              The user must know its  Registration

                              current access code in  Submitted,

                              order to create a new   Registration

                              one                     Incomplete,

                                                      Approved, Limited

                                                      Conditional

 ----------------------------------------------------------------------

Print Registration

 ----------------------------------------------------------------------

 Print Registration           Download complete       Registration

 Information (PDF)            registration form data  Submitted,

                              (excluding all tables   Approved, Limited

                              except the POC table)   Conditional

                              in PDF format

 ----------------------------------------------------------------------

Download Registration Tables

 ----------------------------------------------------------------------

 Download Registration        Download registration   Initiated,

 Tables                       tables                  Registration

                                                      Incomplete,

                                                      Registration

                                                      Submitted,

                                                      Approved,

                                                      Limited

                                                      Conditional

 ----------------------------------------------------------------------

Change FI Type and Transfers to an Expanded Affiliated Group

 ----------------------------------------------------------------------

 Change FI Type               Initiate a change to a  Approved, Limited

                              different FI Type       Conditional

 ----------------------------------------------------------------------

 Initiate a Transfer to       Initiate a transfer

 Another Expanded             into an EAG

 Affiliated Group

 ---------------------------------------------------

 Finalize Transfer            Finalize transfer,

                              once it has been

                              accepted by the lead

                              FI of the EAG

 ---------------------------------------------------

 Withdraw Transfer            Withdraw transfer at

                              any point before the

                              FI requesting transfer

                              finalizes the transfer

 ----------------------------------------------------------------------

 * Availability is based not only on status but on FI type, and other

 factors such as if the FI has a transfer in progress. Review all of

 Chapter 5 for more information on when these links are available.

 ** Sponsoring entities cannot edit by part. They will have the

 edit/complete/submit link available when in initiated, registration

 submitted or registration incomplete status. In approved status, they

 will have the edit link available.

 *** Available to sponsoring entities only.

 ======================================================================

See the following sections for step by step instructions for each link listed in the table above.

5.3.1. Edit Registration

5.3.1.1. Edit a Registration in Approved Status ("Registration -- Edit" links)

Single, lead, and member FIs in approved status can edit their registration from the beginning of Part 1, Part 2, or Part 3 of the online registration, without having to page through the entire registration to make an update. Links will be available on the home page, depending on the FI type and responses to the registration questions. Each link will take you to the first question of the part selected. Your registration will remain in approved status after editing the registration. You do not need to resubmit your registration information after updating since your account is in approved status.

A sponsoring entity in approved status can only edit their registration beginning from Question 1. One link will be available on the home page and will take you to Question 1 in Part 1. Your registration will remain in approved status after editing the registration. You do not need to resubmit your registration information after updating since your account is in approved status.

Table 11 -- Registration -- edit links for approved status

 ----------------------------------------------------------------------

Begin from

 Home Page Links (approved status)           FI Type         Question

 ----------------------------------------------------------------------

 Registration -- Edit -- Start from   All except sponsoring  1

 My Information (Part 1)              entity

 ----------------------------------------------------------------------

 Registration -- Edit -- Start from   Lead FI only           12

 Expanded Affiliated Group

 Information (Part 2)

 ----------------------------------------------------------------------

 Registration -- Edit -- Start from   All except sponsoring  14

 QIs, WPs, or WTs Renewal (Part 3)*   entity

 ----------------------------------------------------------------------

 Registration -- Edit                 Sponsoring entity      1

                                      only

 ----------------------------------------------------------------------

 * Available if the FI answered yes to Question 6.

 ======================================================================

NOTE: There is no option to start from Part 4. You will reach Part 4 at the end of the registration.

To edit a registration in approved status:

Click on the edit/review link to return to the first question of that part of the registration.

Click the "next" button to continue to the next part of the registration.

OR

Click my home page, to return to the home page without continuing to the next part of the registration.

Edit your information and click the "submit" button. Clicking Submit at this time will save your changes and you will remain in approved status.

Click my home page to return to the home page.

How editing a registration in approved status affects the GIIN. An FI's GIIN will not be affected when an FI edits its registration unless either the country/jurisdiction of tax residence in Part 1, Question 3A is changed or the classification in Part 1, Question 4 is changed to "limited financial institution." Changing the country/jurisdiction in Part 1, Question 3A will affect the last three characters of the GIIN. Changing the classification to limited financial institution will affect the registration status and will rescind the GIIN. The changes will not occur immediately, but will occur when the registration is reprocessed

5.3.1.2. Edit a Registration in Registration Submitted and Limited Conditional Status ("Registration -- Edit/Resubmit" links)

Single, lead, and member FIs in registration submitted and limited conditional statuses can edit and then resubmit their registration from the beginning of Part 1, Part 2, or Part 3 of the online registration, without having to page through the entire registration to make an update. Links will be available on the home page, depending on the FI type and responses to registration questions. Each link will take you to the first question of the part selected.

A sponsoring entity in registration submitted status can only edit their registration beginning from Question 1. One link will be available on the home page and will take you to Question 1 in Part 1.

Editing a registration in registration submitted or limited conditional status causes the status to change to initiated. The single, lead, member, or sponsoring entity must go through the registration and resubmit in Part 4 in order for the registration to be processed. Once the registration has been resubmitted, the status will be changed to registration submitted.

NOTE: When there is a transfer to an expanded affiliated group (EAG) in progress and the registration status is limited conditional, the registration cannot be edited.

Table 12 -- Registration -- edit links for registration submitted or limited conditional status

 ----------------------------------------------------------------------

Home Page Links (registration

    submitted and limited                                    Begin from

     conditional status)                      FI Type         Question

 ----------------------------------------------------------------------

 Registration -- Edit/Resubmit -- Start  All except          1

 from My Information (Part 1)            sponsoring entity

 ----------------------------------------------------------------------

 Registration -- Edit/Resubmit -- Start  Lead FI only        12

 from Expanded Affiliated Group

 Information (Part 2)

 ----------------------------------------------------------------------

 Registration -- Edit/Resubmit -- Start  All except          14

 from QIs, WPs, or WTs Renewal (Part 3)  sponsoring entity

 ----------------------------------------------------------------------

 Registration -- Edit/Complete/Submit**  Sponsoring entity   1

                                         only

 ----------------------------------------------------------------------

 ** Available to a sponsoring entity in registration submitted status

 only since a sponsoring entity cannot be in limited conditional

 status.

 NOTE: There is no option to start from Part 4. You will reach Part 4

 at the end of the registration.

 ======================================================================

Click the "no" button. Selecting No will not change the registration status and returns you to the home page.

Click the "yes" button. Selecting Yes will change the registration status back to initiated. You must resubmit the registration in Part 4 for processing.

Click on the edit/review link to return to the first question of that part of the registration.

Click the "next" button to continue to the next part of the registration.

Edit your information and click the "submit" button to resubmit your registration for processing. Your registration status will change to registration submitted.

Click the "submit" button to resubmit your registration for processing. Your registration status will change to registration submitted.

5.3.1.3. Edit a Registration in Initiated and Registration Incomplete Status (Registration -- "Edit/Complete/Submit" link)

FIs in initiated and registration incomplete statuses edit from the beginning (Question 1) of the registration. You must complete the registration and submit in Part 4 for the registration to be processed. The account will remain in initiated or registration incomplete status until registration is submitted.

Table 13 -- Registration -- edit links for initiated and registration incomplete status

 ----------------------------------------------------------------------

Home Page Link (initiated and

 registration incomplete status)        FI Type     Begin from Question

 ----------------------------------------------------------------------

 Registration -- Edit/Complete/Submit   All         1

 ----------------------------------------------------------------------

Registration -- Edit/Complete/Submit

Click on the

link to return to the first question of that part of the registration.

Click the "next" button to continue to the next part of the registration.

Edit your information and click the "submit" button to submit your registration for processing. Your registration status will change to registration submitted.

Click the "submit" button to submit your registration for processing. Your registration status will change to Registration submitted.

5.3.2. Delete Registration

5.3.2.1. Delete Registration -- Single, lead, sponsoring entity

An FI is able to delete its registration before the registration is in approved or limited conditional status. (After a registration is approved, the FI will have an option to cancel the agreement). Lead FIs, single FIs, and sponsoring entities are able to delete their own registration.

In order for a lead FI to delete its own registration, its member FIs must be in registration under review, registration rejected/denied, agreement terminated, or agreement canceled status. To delete its own registration, the lead must delete all member FI registrations, cancel all member FI agreements, and decline all pending transfers into its EAG. If a lead FI, with active member FIs or pending transfers into the EAG, attempts to delete its own registration, an error message will display.

NOTE: If the FI deletes its registration, its account will be disabled and the FI can no longer log into the FATCA account. The FI cannot reinstate the registration later. If the FI chooses to register again, the FI needs to create a new FATCA account.

Member FIs are not able to delete their own registration, so the lead FI must delete the registration for the member FI. A lead FI is able to delete its member FI only if the member FI is in initiated, registration incomplete, or registration submitted status.

The system displays the member account information page.

5.3.3. Cancel Registration Agreement

5.3.3.1. Cancel Registration Agreement (Single, member, sponsoring entity)

After a registration is an approved or limited conditional status, an FI in approved or limited conditional status may choose to cancel the registration agreement.

If the FI cancels a registration agreement that is in approved status, the FI, and any applicable branches, will no longer be published on the FFI List, the GIINs will no longer be valid, and the FI will need to register again in order to obtain new GIINs. If the FI is a sponsoring entity in approved status, all sponsored entities and sponsored subsidiary branches will no longer be published on the FFI List and their GIINs will no longer be valid.

Single FIs, member FIs, and lead FIs, will receive an error message if they attempt to cancel the registration agreement while they are in the process of transferring to an expanded affiliated group (EAG). The transfer request must first be withdrawn via the withdraw transfer link on the home page before the registration agreement can be canceled. Lead FIs will receive an error message if they attempt to cancel the registration agreement if there are pending transfers into the lead's EAG. The transfer requests must first be declined, see Chapter 5.3.8.3. Respond to Transfer Request (Lead FIs only) for more information.

: When a member FI cancels its registration agreement, a message is posted to the lead FI's message board.

5.3.3.2. Cancel Registration Agreement (Lead FI only)

A lead FI cannot cancel a member FI's registration agreement but can cancel its own registration agreement. If the lead cancels its registration agreement in approved status, the lead, and any applicable branches, will no longer be published on the FFI List, the GIINs will no longer be valid, and the lead will need to register again in order to obtain a new GIINs.

In order for a lead FI to cancel its own registration agreement, it cannot be in the process of transferring to another EAG or have active members or pending transfers into its EAG. If the lead FI attempts to cancel its own registration agreement, with active member FIs, pending transfer requests, or a transfer in progress, an error message will display.

5.3.4. Edit Challenge Questions

The challenge questions are used when a user forgets and needs to reset the access code. An FI is able to view and edit its current challenge questions and answers via the challenge questions -- edit/review link on the home page when it is in initiated, registration submitted, registration incomplete, approved, or limited conditional status.

The system displays the edit/review challenge questions page.

IMPORTANT: Record the new challenge questions and answers. The previous challenge questions and answers will no longer be valid.

5.3.5. Change access code

An FI is able to change its current access code via the access code -- change link on the home page when the account is in initiated, registration submitted, registration incomplete, approved, or limited conditional status.

The system displays the minimum guidelines to create a new access code. The access code must be 8-20 characters and include at least one uppercase and lowercase letter, one number, and one of the designated special characters: tilde (~), exclamation mark (!), ampersand (@), pound/hashtag sign (#), percent sign (%), caret (^), asterisk (*), parentheses (), question mark (?), comma (,), period (.).

IMPORTANT: Record the new access code. The previous access code will no longer be valid. Inform all other POCs that have access to this FATCA account of the access code change.

5.3.6. Print Registration

An FI is able to download its complete registration form data via the print registration information (PDF) link on the home page if the account status is registration submitted, approved, or limited conditional. The PDF copy excludes all tables except for the POC table.

A sponsoring entity that answered Yes to Question 6 and completed Part 3 will not be able to view their Part 3 information on the print registration information PDF. To print Part 3 registration information, select the "registration -- edit" link available under Available Account Options on the home page, page through to the edit/review part 3 page, and print from the Internet browser.

5.3.7. Download Registration Tables

An FI in initiated, registration incomplete, registration submitted, approved, or limited conditional status can download registration tables using the download registration tables link on the home page. All tables are available in PDF and CSV formats, except for the sponsored subsidiary branch information table which is available in CSV only. If the user selects a table in which no information has been entered by the FI, the system will display an error message.

NOTE: A sponsoring entity that answered Yes to Question 6 and completed Part 3 will not be able to view their PAI contract information in a registration table. To view PAI contract information, select the "registration -- edit" link available under Available Account Options on the home page, page through to the edit/review part 3 page, and print from the Internet browser.

The table bellows displays which registration tables are available based on the FI type and status.

Table 14 -- Registration tables available by FI type

 ----------------------------------------------------------------------

Registration Table Name       Single  Lead  Member   Sponsoring Entity

 ----------------------------------------------------------------------

 Member Information*                   x

 ----------------------------------------------------------------------

 Branch Information            x       x     x

 ----------------------------------------------------------------------

 POC Information               x       x     x        x

 ----------------------------------------------------------------------

 PAI Contract Information      x       x     x

 ----------------------------------------------------------------------

 Sponsored Entity Information                         x

                                                      (for FIs in

                                                      approved status

                                                      only)

 ----------------------------------------------------------------------

 Sponsored Subsidiary Branch                          x

 Information*                                         (for FIs in

                                                      approved status

                                                      only)

 ----------------------------------------------------------------------

 * If you download the sponsored subsidiary branch information table

 which contains more than 20,000 records, you will receive an error.

 Contact FATCA technical support to get a table with more than 20,000

 records.

 ======================================================================

5.3.8. Change FI Type and Transfers to an Expanded Affiliated Group

Certain FIs, in approved or limited conditional status, can change their FI type. In addition to changing their FI type, member FIs, in approved or limited conditional status, can transfer to another expanded affiliated group (EAG). When changing the FI type or transferring, FIs should note the following:

The following FI type changes are available through the change FI type link on the home page:

If the FI type change combination the user wishes to make is not listed above, users can follow a two-step approach to achieve the desired outcome. For example, to change from a member to a lead, the member FI can first change its FI type to single, then to lead.

NOTE: Current member FIs who wish to transfer to another expanded affiliated group, go to Transfer to Another Expanded Affiliated Group (Member FIs Only).

Change FI Type: Member to Single and Single to Lead:

The figure below illustrates the process for an FI to change its FI type to single or lead:

Log into your current FATCA account.

Step 2 -- Change FI Type from Home Page

Select the

link on the home page.

Step 3 -- Select Single or Lead as new FI type

Select single or lead as the new FI type. Since changing the FI type assigns a new FATCA account with a new FATCA ID, temporary access code, and a new GIIN (approved status only) a warning page will display before continuing.

Select one of the following:

Click the "cancel" button. No changes will be made to your status or home page.

Click the "change FI type" button.

Step 4 -- Receive new FATCA ID and temporary access code

Your new FATCA ID and temporary access code are displayed on the confirmation page. Record this information. Your new account status will be the same as your current account status. If your current account status is approved, you will be assigned a new GIIN and new branch GIINs (if applicable).

Click "OK" to be automatically logged out of the session and returned to the user log in page.

Step 5 -- Log into new FATCA account

Log into the new FATCA account using your new FATCA ID and access code. You will no longer be able to log in with the old FATCA ID.

NOTE: Single FIs that changed their FI type to lead need to complete Part 2 of the registration. See Chapter 4.2 Registration Part 2 for more information.

Change FI Type: Single to Member and Lead to Member (Transfer to an EAG)

The figure below illustrates the process for an FI to change its FI type to member:

Log into your current FATCA account.

Step 2 -- Change FI Type from Home Page

Select the

link on the home page.

Step 3 -- Select Member as New FI Type

Click the "cancel" button. No changes will be made to your status or home page.

Click the "back" button.

Click the "submit" button.

Step 4 -- Review and Accept Transfer (Lead FI)

The lead FI of the EAG you wish to transfer into will be notified of the request to transfer. You will be notified when the lead FI of the EAG accepts or declines the transfer. Monitor your message board for updates.

If the lead FI of the EAG declines the transfer request, the transfer is automatically cancelled. If the lead FI of the EAG accepts the transfer request, you must finalize the transfer in order to complete the transfer into the EAG. See the Finalize Transfer instructions below for more information.

If the lead does not respond to the transfer request within 45 days, the request will expire.

You may withdraw your transfer request at any time up until the transfer is finalized; go to the Withdraw Transfer section for instructions on how to withdraw a transfer.

Step 5 -- Finalize Transfer

After the lead FI of the EAG you wish to transfer into accepts the transfer request, the finalize transfer link on the home page is available. You will need to finalize the transfer within 45 days of the lead's acceptance, or the transfer will expire.

Click on the "cancel" button

Click on the "finalize transfer" button.

Step 6 -- Receive new FATCA ID and temporary access code

Your new FATCA ID and temporary access code are displayed on the confirmation page. Record this information. Your new account status will be the same as your current account status. If your current account status is approved, you will be assigned a new GIIN and new branch GIINs (if applicable).

Click "OK" to be automatically logged out of the session and returned to the user log in page.

Step 7 -- Log into new FATCA account

Log in to the new FATCA account using your new FATCA ID and access code. You will no longer be able to log in with the old FATCA ID.

5.3.8.2. Transfer to Another Expanded Affiliated Group (Member FIs only)

A member FI in approved or limited conditional status can initiate a transfer to another expanded affiliated group via the initiate transfer to another expanded affiliated group link on the home page. A member FI's transfer request can only be initiated by the member FI and cannot be initiated by a lead FI. When a member FI initiates a transfer into another EAG, no action is needed from the lead FI of the current EAG; however the lead FI of the current EAG will receive several information-only notifications throughout the transfer process.

The figure below illustrates the process for a member to transfer to another expanded affiliated group:

Log into your current FATCA account.

Step 2 -- Initiate Transfer to another EAG from Home Page

Click the "cancel" button. No changes will be made to your status or home page.

Click the "back" button.

Click the "submit" button.

Step 3 -- Review and Accept Transfer (Lead FI)

The lead FI of the EAG you wish to transfer into will be notified of the request to transfer. You will be notified when the lead FI of the EAG accepts or declines the transfer. Monitor your message board for updates.

If the lead FI of the EAG declines the transfer request, the transfer is automatically cancelled. If the lead FI of the EAG accepts the transfer request, you must finalize the transfer in order to complete the transfer into the EAG. See the Finalize Transfer instructions below for more information.

If the lead does not respond to the transfer request within 45 days, the request will expire.

You may withdraw your transfer request at any time up until the transfer is finalized; go to the Withdraw Transfer section for more information on how to withdraw a transfer.

Step 4 -- Finalize Transfer

After the lead FI of the EAG you wish to transfer into accepts the transfer request, the finalize transfer link on the home page is available. You will need to finalize the transfer within 45 days of the lead's acceptance, or the transfer will expire.

Click on the "cancel" button.

Click on the "finalize transfer" button.

Step 5 -- Receive new FATCA ID and temporary access code

Your new FATCA ID and temporary access code are displayed on the confirmation page. Record this information. Your new account status will be the same as your current account status. If your current account status is approved, you will be assigned a new GIIN and new branch GIINs (if applicable).

Click "OK" to be automatically logged out of the session and returned to the user log in page.

Step 6 -- Log into new FATCA account

Log in to the new FATCA account using your new FATCA ID and access code. You will no longer be able to log in with the old FATCA ID.

5.3.8.3. Respond to Transfer Request (Lead FIs only)

Lead FIs will receive a notification if an FI requests a transfer request into their EAG. The lead FI has 45 days to accept or decline the transfer request, or it will expire.

If the lead FI of the EAG accepts the transfer request, the FI requesting the transfer must finalize the transfer in order to complete the transfer into the EAG.

If the lead FI of the EAG declines the transfer request, the transfer is automatically cancelled.

NOTE: A lead FI that has pending transfer requests into its EAG is unable to cancel its registration agreement or change its FI type. The lead must decline all transfer requests into its EAG before it can cancel its registration agreement or change its FI type.

The system will display the member information page.

: Transfer requests that are no longer valid will be automatically cancelled.

Accept Transfer

Click the "cancel" button.

Click the "accept transfer" button.

Next Steps:

Click the "cancel" button. The Pending Transfer In Table will not be updated until the transfer is accepted, declined, or expires.

Click the "decline transfer" button. The FI requesting the transfer will be notified that the request has been declined.

5.3.8.4. Withdraw Transfer

An FI that has requested a transfer can withdraw their transfer request, at any time up until they finalize the transfer, via the withdraw transfer link under Available Account Options on the home page.

Click the "cancel" button.

Click the "withdraw transfer" button.

After a transfer request is withdrawn, the transfer information will no longer be displayed on the home page. The lead FI of the EAG you wish to transfer into and your current lead FI (applicable to member FIs only) will be notified that the transfer has been withdrawn.

During the transfer process FIs may receive updates through email notifications and messages board messages. The following table provides a list of possible messages an FI may receive during the initiate transfer, lead FI response, and finalize transfer steps.

Table 15 -- Transfer to an expanded affiliated group (EAG) steps

 ----------------------------------------------------------------------

Type of Message Board

    Transfer Steps              Message*                 Next Steps

 ----------------------------------------------------------------------

 FI initiates transfer into an EAG:

 ----------------------------------------------------------------------

 FI requests transfer  

FI Requesting Transfer   New Lead FI

 responds

 into an EAG            and

Current Lead FI:

     to the transfer

                        Information              request.

                        -----------------------

New Lead FI

:

                        Action Required

 ----------------------------------------------------------------------

 New Lead FI responds to the transfer request:

 ----------------------------------------------------------------------

 Accept Transfer        

FI Requesting Transfer:  FI requesting transfer

                        Action Required          finalizes the

                        -----------------------  transfer.

New Lead FI

 and

Current

                        Lead FI:

                        Information

 ----------------------------------------------------------------------

 Decline Transfer      

FI Requesting Transfer,  None.

 The transfer is

New Lead FI,

 and         cancelled.

Current Lead FI

:

                        Information

 ----------------------------------------------------------------------

 FI requesting transfer finalizes the transfer:

 ----------------------------------------------------------------------

 Finalize Transfer      

FI Requesting Transfer:

  FI requesting transfer

                        Message board message    records new login

                        posted to new FATCA      information and logs

                        account, Information     into new FATCA

                        -----------------------  account.

New Lead FI

 and

Current

                        Lead FI

:

                        Information

 ----------------------------------------------------------------------

 * Current lead FI information in this table is only applicable if the

 FI requesting the transfer is a member of an EAG. The new lead FI

 refers to the lead FI of the EAG the FI wishes to transfer into

 ======================================================================

During the transfer process, certain items may interrupt the transfer, and in some cases result in the transfer not being finalized. The following table provides a list of possible messages an FI may receive when the transfer process is interrupted.

Table 16 -- Items that may interrupt transfer to an expanded affiliated group (EAG)

 ----------------------------------------------------------------------

Type of Message Board

         Item                 Message*                 Next Steps

 ----------------------------------------------------------------------

 Transfer is Withdrawn

 ----------------------------------------------------------------------

Withdraw Transfer      FI Requesting Transfer,   None.

 The transfer is

 Transfer request is    

New Lead FI,

 and

Current

  withdrawn.

 withdrawn by the FI    

Lead FI:

 requesting transfer.   Information

 ----------------------------------------------------------------------

 Transfer Expires

 ----------------------------------------------------------------------

Transfer Expiration    FI Requesting Transfer:   New Lead FI

 logs into

Warning (New lead FI)

  Information               FATCA account to

 Deadline to accept     ------------------------  accept or decline the

 transfer is            

New Lead FI:

              transfer.

 approaching. If        Action Required

 transfer is            ------------------------

 not accepted soon,    

Current Lead FI:

 it will expire.        N/A

 ----------------------------------------------------------------------

Transfer Expiration    FI Requesting Transfer:   FI Requesting

Warning (FI

            Action Required          

Transfer

 logs into

requesting transfer)

   ------------------------  FATCA account to

 Deadline to finalize  

New Lead FI:

              finalize the

 transfer is            Information               transfer.

 approaching. If        ------------------------

 transfer is not        

Current Lead FI:

 finalized soon, it     Information

 will expire.

 ----------------------------------------------------------------------

Transfer Expiration    FI Requesting Transfer,   None.

 The transfer is

 Transfer request into  

New Lead FI,

 and

Current

  cancelled.

 an EAG has expired    

Lead FI:

 because it was not     Information

 accepted by the new

 lead within 45 days

 or was not finalized

 by the FI requesting

 the transfer.

 ----------------------------------------------------------------------

 Transfer is Cancelled

 ----------------------------------------------------------------------

Invalid Transfer       FI Requesting Transfer,   None.

 The transfer is

Request                New Lead FI,

 and

Current

  cancelled.

 FI requesting the      

Lead FI:

 transfer or the new    Information

 lead FI has changed

 to a status that no

 longer allows

 transfers.

 ----------------------------------------------------------------------

New EAG is Full        FI Requesting Transfer,

 EAG has reached the    

New Lead FI,

 and

Current

 maximum number of      

Lead FI:

 members allowed.       Information

 ----------------------------------------------------------------------

Transfer Cancellation  FI Requesting Transfer,

 FI's request to        

New Lead FI,

 and

Current

 transfer into the EAG  

Lead FI:

 has been cancelled     Information

 by the IRS.

 ----------------------------------------------------------------------

 *

Current lead FI

 information in this table is only applicable if the

 FI requesting the transfer is a member of an EAG. The

new lead FI

 refers to the lead FI of the EAG the FI wishes to transfer into

 ======================================================================

5.4. Message Board

An FI is able to view system-generated messages sent to its account via the message board section of the home page. Messages are posted to the message board when changes are made to the account or action is required.

You will be unable to delete messages from the message board if your account is in registration under review or registration rejected/denied status.

5.5. Your Information

An FI is able to access information and links to registration information via the Your Information section of the homage page. Available options are based on the FI type and current account status.

The table below contains the list of information and links that may be available under the Your Information section.

Table 17 -- Links that may be available under Your Information on the home page

 ----------------------------------------------------------------------

Information/Link            Description             Availability

 ----------------------------------------------------------------------

 Lead FI Information  Displays the member's lead  Member FIs only

                      FI information

 ----------------------------------------------------------------------

 Member Information   Link to member FI           Lead FIs only

                      information, including

                      pending transfer requests

 ----------------------------------------------------------------------

 Branch Information   Link to branch information  Displays when the FI

                                                  has answered yes to

                                                  Question 7 (not

                                                  available to

                                                  sponsoring entities)

 ----------------------------------------------------------------------

 POC Information      Link to POC information     Displays when the FI

                                                  has answered Question

                                                  11B

 ----------------------------------------------------------------------

 Manage Sponsored     Link to sponsored entities  Sponsoring entities

 Entities             information                 only

 ----------------------------------------------------------------------

 PAI Contract         Link to PAI Contract        Displays when the FI

 Information          information                 has answered Question

                                                  16

 ----------------------------------------------------------------------

5.5.1. Your Lead FI Information (Member FI Only)

A member FI is able to view its lead FI's FATCA ID and legal name on the home page.

5.5.2. Member FI Information (Lead FI Only)

A lead FI is able to view, edit, and add member FI registration information, as well as manage transfers into its expanded affiliated group, via the member information link on the home page. The lead FI is able to view member FI information if the lead FI is in initiated, registration incomplete, registration submitted, or approved status.

To view member FI information, select the

link on the home page. The financial institution -- member information page will display with the following page views available:

The all members view displays all current member FIs. To manage a member from the all members view (default view); click on the legal name of the member FI to view the member account information page.

NOTE: While the lead FI is accessing the member FI's account, the member FI will not be able to log in and will receive an error message that another user is logged into the account. If the member FI is logged into its account, the lead FI will get an error message when clicking on the member FI's legal name.

The system displays the member's account information page.

To edit the member FI's registration, see box below for user guide section references which will provide further instructions.

Table 18 -- Member FI home page links

 ----------------------------------------------------------------------

Member FI Home Page Link     Member FI's Status*  User Guide Section

 ----------------------------------------------------------------------

 Registration -- Edit -- Start  Approved             Chapter 5.3.1.1.

 from My Information (Part 1)

 -----------------------------

 Registration -- Edit -- Start

 from QIs, WPs, WTs Renewal

 (Part 3)

 ----------------------------------------------------------------------

 Registration -- Edit/Resubmit  • Registration       Chapter 5.3.1.2.

 -- Start from My Information     submitted

 (Part 1)

 -----------------------------  • Limited

 Registration -- Edit/Resubmit    Conditional**

 -- Start from QIs, WPs, WTs

 Renewal (Part 3)

 ----------------------------------------------------------------------

 Registration -- Edit/          • Registration       Chapter 5.3.1.3.

 Complete/Submit                  Incomplete,

                                • Initiated

 ----------------------------------------------------------------------

 * If the member FI is in registration under review, registration

 rejected, agreement cancelled, or agreement terminated status, the

 lead FI cannot edit the member FI's registration.

 ** If the member FI is in limited conditional status and has initiated

 a transfer, the lead FI cannot edit the member' FI's registration.

 ======================================================================

Select the print registration information (PDF) link to download the member FI's complete registration information. The PDF copy will exclude all tables except for the POC table. The member FI's account status must be in registration submitted, approved, or limited conditional for the print registration information (PDF) link to be available.

Download Member FI Registration Tables

Select the download registration tables link to access the member FI's registration tables. For more information on how to download a registration table, see Chapter 5.3.7 Download Registration Tables.

5.5.2.2. Pending Transfer In View

The pending transfer in view displays FI requests to transfer into your expanded affiliated group.

Accept or Decline Transfer Requests

Under the pending transfer in view, you can accept and decline transfers into your EAG. You must accept or decline the transfer request within 45 days or the request will expire. For step by step instructions on how to accept and decline transfer requests, see Chapter 5.3.8.3 Respond to Transfer Request.

Download a list of FIs pending transfer in

The download members pending transfer in links will not be available if you do not have any FIs requesting to transfer into your EAG.

5.5.2.3. Pending Transfer Out View

The pending transfer out view displays current member FIs who have requested to transfer out of your expanded affiliated group. You do not need to approve requests to transfer out of your EAG.

5.5.2.4. Transfer Completed View

The transfer completed view displays former member FIs who transferred out of your EAG.

Download a list of former members who have transferred out of your EAG:

You can add a member via the add member link at the top of the page from any of the four page views (all members, pending transfer in, pending transfer out, and transfer completed). This allows you to add a member without having to page to Question 12 in the registration. You cannot add a member while you are in the process of a transfer. For step by step instructions on how to add a member, see Chapter 4.2.1. Member Information.

5.5.3. Branch Information

An FI (except a sponsoring entity) is able to view and edit its branch information via the branch information link on the home page. The link will only be available if the FI answered Yes to Question 7. To view and edit branch information, the account status must be in initiated, registration submitted, registration incomplete, approved, or limited conditional status.

5.5.3.1. View Branch Information

To access the branch information, select the

link under Your Information on the home page.

5.5.3.2. Add or Delete Branches

The system displays the branch information page. You can add and delete branches from this page without having to page to Question 9 in the registration. Refer to Chapter 4.1.7. -- Branches Outside of the U.S. for more information on how to manage branches. Adding and deleting branches from this page will not affect the account status.

5.5.3.3. Download a complete branch list

5.5.4. Point of Contact (POC) Information

An FI is able to view its POC information via the POC information link on the home page if POC information has been entered in Question 11B. To view its POC information, the account status must be in initiated, registration submitted, registration incomplete, approved, or limited conditional status.

5.5.4.1. View POC Information

To access the POC information, select the

link on the home page.

The system displays the POC information page.

5.5.4.2. Download a complete POC list

The complete POC list will include all POCs listed in Question 11B, as well as the RO listed in Question 10, since the RO is also considered a POC for the FI

5.5.5. Private Arrangement Intermediary (PAI) Contract Information

An FI is able to view its PAI Contract information via the PAI contract information link on the home page if PAI contract information has been entered in Question 16. To view POC information, the account status must be in initiated, registration submitted, registration incomplete, approved, or limited conditional.

NOTE: A sponsoring entity that answered Yes to Question 6 and completed Part 3 will not have the PAI contract information link available. To view PAI contract information, select the "registration -- edit" link available under Available Account Options on the home page, page through to the edit/review part 3 page, and print from the Internet browser.

5.5.5.1. View PAI Contract Information

To access the PAI Contract information, select the

link under Your Information on the home page.

The system displays the PAI contract information page.

5.5.6. Manage Sponsored Entities (Sponsoring entities in approved status only)

A sponsoring entity FI can manage its sponsored entities via the

link on the home page. Depending on the status of the sponsored entity, a sponsoring entity in approved status can view, add, edit, and delete sponsored entities. Sponsoring entities can add up to 5,000 sponsored entities to their FATCA account. The

link will only be available when the sponsoring entity's account is in approved status.

5.5.6.1. View Sponsored Entity Information

Sponsored entities are displayed in the sponsored entities table on the manage sponsored entities page. The table includes the sponsored entity's legal name, country/jurisdiction, FATCA classification, sponsored entity ID, status, GIIN, and effective date. A sponsored entity ID is similar to a FATCA ID; however, it cannot be used to log into the online registration system and is for identification purposes only. A sponsored entity's GIIN will be displayed only if it is in approved status and the effective date will be the date the sponsored entity's GIIN is issued (original approval date).

5.5.6.2. Download a complete list of sponsored entities

The links will not be available on the page if there are no sponsored entities in the table.

You can also download a complete list of sponsored entities directly from the home page. Go to Chapter 5.3.7 Download Registration Tables for more information. The complete sponsored entities list will not include sponsored subsidiary branches. For more information on viewing sponsored subsidiary branch information, go to Chapter 5.5.6.6. Manage Sponsored Subsidiary Branches.

5.5.6.3. Add a Sponsored Entity

There are two ways a sponsoring entity can add sponsored entities to its FATCA account. A sponsoring entity can:

 ----------------------------------------------------------------------

Field Name                           Requirements

 ----------------------------------------------------------------------

 Definition of legal name  The legal name is the name of the sponsored

                           entity used in official incorporation or

                           organization documents, or the name

                           otherwise recognized by the residence

                           jurisdiction government as the sponsored

                           entity's official name. Typically, the legal

                           name is the name used by the sponsored

                           entity in legal documents.

 ----------------------------------------------------------------------

 Requirements for the      Must be 150 or less characters in length.

 legal name of the         For legal names over 150 characters, please

 sponsored entity field    note the following: at least the first 100

                           characters must match the FI's legal name,

                           any legal and numerical designations must be

                           included in the remaining 50 characters, and

                           no abbreviations should be included in the

                           first 100 characters, but otherwise it is

                           okay to abbreviate.

                           --------------------------------------------

                           • Must have only lower and upper case

                             letters (a-z, A-Z), numbers (0-9), blank

                             space, ampersand (&), hyphen (-), forward

                             slash (/), period (.), comma (,),

                             apostrophe (`), pound sign/hashtag (#),

                             percent sign (%), brackets ([]),

                             parentheses (), and curly brackets ({})

                           • Cannot start with a special character --

                             must start with letter or number

 ----------------------------------------------------------------------

 Select the sponsored entity's country/jurisdiction from the drop down list. For a list of available countries in the drop

 down lists, go to the FATCA Online Registration System: Country/Jurisdiction Listing page. See the box below for

 a definition of country/jurisdiction:

 ----------------------------------------------------------------------

 Definition of             The jurisdiction of residence means the

 country/jurisdiction      jurisdiction in which the sponsored entity

                           is treated as a resident for income tax

                           purposes (for example, the place of

                           incorporation or place of principal

                           management and control). For a partnership

                           or other flow-through entity, the sponsored

                           entity's jurisdiction is under the laws of

                           the jurisdiction which the entity is

                           organized or established or, if not

                           organized or established under the laws of

                           any jurisdiction, the jurisdiction where it

                           maintains its principal office.

 ----------------------------------------------------------------------

 Choose one of the following FATCA classifications to identify the sponsored entity in its country/jurisdiction:

 ----------------------------------------------------------------------

Select                                  If

 ----------------------------------------------------------------------

 Sponsored Subsidiary        the sponsored entity is a sponsored FFI

                             that is a sponsored controlled foreign

                             corporation.

 ----------------------------------------------------------------------

 Sponsored Fund              the sponsored entity is a sponsored FFI

                             that is a sponsored investment entity.

 ----------------------------------------------------------------------

 Sponsored Direct Reporting  the sponsored entity is a direct reporting

 NFFE                        NFFE that has another entity, other than a

                             nonparticipating FFI, that agrees with the

                             NFFE to act as its sponsoring entity.

 ----------------------------------------------------------------------

 Select one of the following:

Click the "cancel" button.

Click the "submit" button.

A sponsoring entity can submit multiple sponsored entity records to the online registration system using a file upload. The file upload option allows a sponsoring entity to add many sponsored entities (and sponsored subsidiary branches) at once, rather than adding each individually.

The figure below illustrates the file upload process:

Step 1 requires users to create an XML file which can be done in two ways:

After creating the file, continue to the instructions below on how to select and upload the file. These instructions also describe how the file is processed and added to the sponsoring entity's FATCA account.

Step 2: Log into sponsoring entity FATCA account

The browse/upload box may display differently depending on type of Internet browser.

XML file name requirements:

Click the "cancel" button.

Click the "OK" button.

Within 48 hours of an accepted file upload, a message will be posted to your message board with information on the processing status of the file. The message will include the file's confirmation number.

The file will either not be processed or complete processing:

If the file is processed successfully, you can view your sponsored entities by selecting the manage sponsored entities link on the home page. The records will be in submitted status and awaiting a GIIN. Monitor your message board for updates on the status of the sponsored entities.

The table below contains possible errors you may receive during the process of adding sponsored entities. If applicable, a message will be posted to your message board containing additional information about the error.

Table 19 -- Possible errors that may occur when adding sponsored entities

 ----------------------------------------------------------------------

Error Type                               Next Steps

 ----------------------------------------------------------------------

 The file format is incorrect     Validate the file against the XML

                                  schema using any XML editor. Follow

                                  the error message's instructions to

                                  correct the XML elements and

                                  revalidate the file. Upload the

                                  corrected file

 ----------------------------------------------------------------------

 The FATCA ID of the sponsoring   The FATCA ID in the XML file must be

 entity in the file does not      the same FATCA ID of the account you

 match your FATCA ID              are uploading to. Correct the XML

                                  file and upload the corrected file

 ----------------------------------------------------------------------

 The file failed security         Create and upload a new XML file

 screening

 ----------------------------------------------------------------------

 The file contains restricted     Verify that you have not used two

 characters                       hyphens in a row without characters

                                  in between, (--) are not allowed.

                                  Replace any use of an ampersand (&),

                                  with "&"

 ----------------------------------------------------------------------

 Adding these sponsored entities  The number of records in the file,

 to your existing sponsored       plus the number of sponsored entities

 entities will exceed the         in the sponsored entity table, will

 maximum number allowed (5000)    cause the total to exceed 5000

                                  records. Review your sponsored

                                  entities table and submit a new file

                                  that will not exceed the record limit

 ----------------------------------------------------------------------

 The file failed schema           Validate the file against the XML

 validation. One or more records  schema using any XML editor. Follow

 in your file does not meet the   the error message's instructions to

 requirements for adding a        correct the XML elements, including

 sponsored entity or sponsored    the schema version, and revalidate

 subsidiary branch record         the file. Upload the corrected file

 ----------------------------------------------------------------------

 A system error has occurred.     Upload the file again at a later time

 Try again later

 ----------------------------------------------------------------------

 Your file could not be           Upload the file again

 processed due to a system

 error. You need to resubmit

 your file

 ----------------------------------------------------------------------

 Your file was partially          Review your sponsored entities table

 processed, but processing could  to determine which records were

 not be completed due to a        successfully added. Create and upload

 system error                     a new file containing only the

                                  records that were not added to the

                                  sponsored entity table

 ----------------------------------------------------------------------

Sponsoring entities in approved status can edit a sponsored entity's legal name from the sponsored entities table on the manage sponsored entities page. A sponsored entity's legal name can only be edited if the sponsored entity is in submitted or approved status.

To change the country/jurisdiction or the classification of a sponsored entity, the sponsored entity must be deleted and added again with the new country/jurisdiction or classification information.

5.5.6.5. Delete a Sponsored Entity

Sponsoring entities in approved status can delete a sponsored entity from the sponsored entities table on the manage sponsored entities page. A sponsored entity can only be deleted if the sponsored entity is in submitted or approved status.

Click the "cancel" button.

Click the "OK" button.

5.5.6.6. Manage Sponsored Subsidiary Branches

A sponsored entity with a sponsored subsidiary classification can have branches (sponsored subsidiary branches) and can add and delete their sponsored subsidiary branches via the manage sponsored entities link on the home page when the sponsored entity is in submitted or approved status.

View Sponsored Subsidiary Branch Information

Sponsored subsidiary branches can be viewed from the sponsored entities table. Select the manage sponsored entities link under Your Information on the home page to go to the manage sponsored entities page.

Select the

link next to the sponsored entity record to view the sponsored subsidiary branch information.

The sponsored subsidiary branch information includes the sponsored subsidiary branch's country/jurisdiction and GIIN. A GIIN will be displayed only if it is in approved status.

Download a list of an individual sponsored entity's sponsored subsidiary branches:

If the sponsored entity has no sponsored subsidiary branches, the table will contain no items and the links will not be available.

You can download a complete list of sponsored subsidiary branches directly from the home page. Go to Chapter 5.3.7 Download Registration Tables for more information.

Add a sponsored subsidiary branch

If the sponsored entity has a sponsored subsidiary branch in an additional country/jurisdiction, repeat the instructions for steps 1 and 2 for each sponsored subsidiary branch until all are added.

As sponsored subsidiary branches are added, the branch information will display in the table below the "add another" button. The table is sorted by the country/jurisdiction of the sponsored subsidiary branch

Delete a Sponsored Subsidiary Branch

Click the "cancel" button.

Click the "OK" button.

6. Chapter 6: Appendices/Miscellaneous

6.1. Appendix A--Get Help/Technical Support

Each page in the online registration system has a get help link. Select it to view the help page.

The FATCA Online Registration System's Help page the includes a list of helpful links. Select the links to open a new window and view the information.

Table 20 -- Help page links and descriptions

 ----------------------------------------------------------------------

Help Page Link                     Description

 ----------------------------------------------------------------------

 Registration User      Complete information for navigating through the

                        registration system

 ----------------------------------------------------------------------

 FATCA Registration     Resource materials to assist users with the

 Resources              registration process, including short "how-to"

                        videos and Frequently- Asked Questions (FAQs)

 ----------------------------------------------------------------------

 Dictionary for FATCA   Definitions of acronyms used in the FATCA

                        Registration

 ----------------------------------------------------------------------

 FATCA Registration     A listing of all statuses and their

 and Agreement          descriptions

 ----------------------------------------------------------------------

 System Support*        System support for the FATCA Online

                        Registration System, including help with login

                        problems, error messages, and other technical

                        system issues. Includes information on how to

                        contact the Internal Revenue Service with

                        system questions

 ----------------------------------------------------------------------