Use this chart when creating a CIF.
TIN Code | |||||
|---|---|---|---|---|---|
Code |
Description |
Type |
IRS Reportable |
Reporting Form Type |
Certification Type |
B |
NO-SSN NON RPT IND (Individual authorized on business account) |
Individual |
No |
N/A |
N/A |
E |
NRA-NO SSN/ITIN (Only for existing clients with approval from BSA officer) |
Individual |
Alien reportable |
1042-S |
W-8BEN |
F |
NRA-ITIN |
Individual |
Alien reportable |
1042-S |
W-8BEN |
G |
NRA-SSN WORK ONLY |
Individual |
Alien reportable |
1042-S |
W-8BEN |
H |
NRA-SSN NON WORK |
Individual |
Alien reportable |
1042-S |
W-8BEN |
I |
INDIVIDUAL |
Individual |
Yes |
1099-INT |
W-9 |
N |
NO-TIN NON RPT BUS (Business sole proprietorship; owner SSN as Primary) |
Business |
No |
N/A |
N/A |
O |
NO-TIN NON RPT TRUST (Grantor revocable trust; grantor SSN as Alt TIN) |
Business |
No |
N/A |
N/A Alternate TIN of grantor is certified by trustee |
T |
BUSINESS |
Business |
Yes |
1099-INT |
W-9 |
U |
FOREIGN BUS-EIN |
Business |
Alien reportable |
1042-S |
W-8BEN-E |