FATCA Regulations on Cross Border Financing - IPBA 2012

Indicia of U.S. StatusU.S. IndiciaU.S. citizenship or lawful permanent resident Form W-9Required DocumentationA U.S. place of birthA residence address or a correspondence address in the U.S.(including a P.O. Box)Standing instructions to transfer funds to an accountmaintained in the U.S., or direction regularly received from aU.S. addressAn “in care of” or “hold mail” address that is the soleaddress with respect to the clientA power of attorney or a signature authority granted to aperson with a U.S. addressForm W-9 or Form W-8BEN and a non- U.S. passport (orsimilar government-issued document establishing citizenshipin a country other than the U.S.) and a written explanationfrom the client regarding the client’s renunciation of U.S.citizenship or reason the client was not a U.S. citizen at birthForm W-9 or Form W-8BEN and a non- U.S. passport (orsimilar government-issued document establishing citizenshipin a country other than the U.S.)Form W-9 establishing U.S. status, or Form W-8BEN anddocumentary evidence establishing the non-U.S. status ofthe clientForm W-9 establishing U.S. status, or Form W-8BEN, ordocumentary evidence establishing the non-U.S. status ofthe clientForm W-9 establishing U.S. status, or Form W-8BEN, ordocumentary evidence establishing the non-U.S. status ofthe clientgsblaw.com 19