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Tax Classification Enums

Please see below for a full list of currently supported US Tax Classification and FATCA Classification enums: 

US Tax Classification

Account Owner Type Classification Enum 1042-S Code
Individual Individual INDIVIDUAL 16
Artist or Athlete ARTIST_OR_ATHLETE 22
Entity Trust TRUST 10
Trust other than Withholding Foreign Trust TRUST_OTHER 10
Complex Trust COMPLEX_TRUST 10
Corporation CORPORATION 15
Estate ESTATE 17
Private Foundation PRIVATE_FOUNDATION 18
International Organization INTERNATIONAL_ORGANIZATION 19
Tax Exempt Organization (Section 501(c) entities) TAX_EXEMPT_ORGANIZATION_SECTION_501_C 20
Pension PENSION 23
Foreign Central Bank of Issue FOREIGN_CENTRAL_BANK_OF_ISSUE 24
Foreign Government - Integral Part FOREIGN_GOVERNMENT_INTEGRAL_PART 36
Foreign Government - Controlled Entity FOREIGN_GOVERNMENT_CONTROLLED_ENTITY 37
U.S. government entity or tax exempt entity (other than section 501(c) entities) US_GOVERNMENT_ENTITY_OR_OTHER_TAX_EXEMPT_ENTITY 41
Hybrid entity making Treaty Claim HYBRID_ENTITY_MAKING_TREATY_CLAIM 26
Intermediary U.S. Branch - Treated as US Person US_BRANCH_US_PERSON 05
Territory Financial Institution - Treated as a US Person TERRITORY_FI_US_PERSON 05
U.S. Branch - NOT treated as US Person US_BRANCH_NON_US_PERSON 06
Territory Financial Institution - NOT treated as a US Person TERRITORY_FI_NON_US_PERSON 06
U.S. Branch - ECI presumption applied US_BRANCH_ECI_PRESUMED 07
Partnership PARTNERSHIP 08
Partnership other than Withholding Foreign Partnership or Publicly Traded Partnership PARTNERSHIP_OTHER 08
Nonwithholding Foreign Partnership NONWITHHOLDING_FOREIGN_PARTNERSHIP 08
Withholding Foreign Partnership WITHHOLDING_FOREIGN_PARTNERSHIP 09
Nonwithholding Foreign Simple Trust NONWITHHOLDING_FOREIGN_SIMPLE_TRUST 10
Nonwithholding Foreign Grantor Trust NONWITHHOLDING_FOREIGN_GRANTOR_TRUST 10
Withholding Foreign Trust WITHHOLDING_FOREIGN_TRUST 11
Qualified Intermediary QUALIFIED_INTERMEDIARY 12
Qualified Securities Lender - Qualified Intermediary QUALIFIED_SECURITIES_LENDER_QI 13
Qualified Securities Lender - Other QUALIFIED_SECURITIES_LENDER_OTHER 14
Nonqualified Intermediary NONQUALIFIED_INTERMEDIARY 25
Qualified Derivatives Dealer QUALIFIED_DERIVATIVES_DEALER 35
Publicly Traded Partnership PUBLICLY_TRADED_PARTNERSHIP 38
Disclosing Qualified Intermediary DISCLOSING_QUALIFIED_INTERMEDIARY 39
Partnership QDD PARTNERSHIP_QDD 40
Pool Withholding Rate Pool - General WITHHOLDING_RATE_POOL_GENERAL 27
Withholding Rate Pool - Exempt Organization WITHHOLDING_RATE_POOL_EXEMPT_ORGANIZATION 28
PAI Withholding Rate Pool - General PAI_WITHHOLDING_RATE_POOL_GENERAL 29
PAI Withholding Rate Pool - Exempt Organization PAI_WITHHOLDING_RATE_POOL_EXEMPT_ORGANIZATION 30
Agency Withholding Rate Pool - General AGENCY_WITHHOLDING_RATE_POOL_GENERAL 31
Agency Withholding Rate Pool - Exempt Organization AGENCY_WITHHOLDING_RATE_POOL_EXEMPT_ORGANIZATION 32
Other Unknown Recipient UNKNOWN_RECIPIENT 21

Entity

(US Only)

 Limited Liability Company LIMITED_LIABILITY_COMPANY -
Limited Liability Company (C-Corporation) LIMITED_LIABILITY_COMPANY_C_CORPORATION -
Limited Liability Company (S-Corporation) LIMITED_LIABILITY_COMPANY_S_CORPORATION -
Limited Liability Company (Partnership) LIMITED_LIABILITY_COMPANY_PARTNERSHIP -
C Corporation C_CORPORATION -
S Corporation S_CORPORATION -
Sole Proprietor SOLE_PROPRIETOR -
Single-Member LLC SINGLE_MEMBER_LIMITED_LIABILITY_COMPANY -
Single-Member LLC (C-Corporation) SINGLE_MEMBER_LIMITED_LIABILITY_COMPANY_C_CORPORATION -
Single-Member LLC (S-Corporation) SINGLE_MEMBER_LIMITED_LIABILITY_COMPANY_S_CORPORATION -
Single-Member LLC (Partnership) SINGLE_MEMBER_LIMITED_LIABILITY_COMPANY_PARTNERSHIP -
Disregarded Entity DISREGARDED_ENTITY -
Other OTHER -

 

FATCA Classification

Account Owner Type Classification Enum 1042-S Code
Individual Individual INDIVIDUAL 23
US U.S. Withholding Agent - FI US_WITHHOLDING_AGENT_FI 01
U.S. Withholding Agent - Other US_WITHHOLDING_AGENT_OTHER 02
U.S. Withholding Agent - Foreign branch of FI US_WITHHOLDING_AGENT_FOREIGN_BRANCH_OF_FI 50
NFFE Passive NFFE identifying Substantial U.S. Owners PASSIVE_NFFE_SUBSTANTIAL_US_OWNERS 19
Passive NFFE with no Substantial U.S. Owners PASSIVE_NFFE_NO_SUBSTANTIAL_US_OWNERS 20
Publicly Traded NFFE or Affiliate of Publicly Traded NFFE PUBLICLY_TRADED_NFFE_OR_AFFILIATE 21
Active NFFE ACTIVE_NFFE 22
Passive NFFE reported by FFI PASSIVE_NFFE 40
NFFE subject to 1472 withholding NFFE_SUBJECT_TO_1472_WITHHOLDING 41
Excepted NFFE - Other EXCEPTED_NFFE_OTHER 26
Direct reporting NFFE DIRECT_REPORTING_NFFE 32
Sponsored direct reporting NFFE SPONSORED_DIRECT_REPORTING_NFFE 35
Excepted Territory NFFE EXCEPTED_TERRITORY_NFFE 25
FI Participating FFI - Other PARTICIPATING_FFI_OTHER 05
Participating FFI - Reporting Model 2 FFI PARTICIPATING_FFI_REPORTING_MODEL_2 06
Registered Deemed-Compliant FFI - Reporting Model 1 FFI REGISTERED_DEEMED_COMPLIANT_FFI_REPORTING_MODEL_1 07
Registered Deemed-Compliant FFI - Sponsored Entity REGISTERED_DEEMED_COMPLIANT_FFI_SPONSORED 08
Registered Deemed-Compliant FFI - Other REGISTERED_DEEMED_COMPLIANT_FFI_OTHER 09
Certified Deemed-Compliant FFI - Other CERTIFIED_DEEMED_COMPLIANT_OTHER 10
Certified Deemed-Compliant FFI - FFI with Low Value Accounts CERTIFIED_DEEMED_COMPLIANT_FFI_LOW_VALUE_ACCOUNTS 11
Certified Deemed-Compliant FFI - Nonregistering Local Bank CERTIFIED_DEEMED_COMPLIANT_NONREGISTERING_LOCAL_BANK 12
Certified Deemed-Compliant FFI - Sponsored Entity CERTIFIED_DEEMED_COMPLIANT_SPONSORED_ENTITY 13
Certified Deemed-Compliant FFI - Investment entity that does not maintain financial accounts CERTIFIED_DEEMED_COMPLIANT_INVESTMENT_ENTITY_NO_FINANCIAL_ACCOUNTS 14
Owner-Documented FFI OWNER_DOCUMENTED_FFI 16
Nonreporting IGA FFI NONREPORTING_IGA_FFI 31
Excepted Inter-affiliate FFI EXCEPTED_INTER_AFFILIATE_FFI 36

Nonparticipating FFI

Used for Ch.4 WH

 NONPARTICIPATING_FFI 15
Territory/ Branch Territory Financial Institution - NOT treated as a US Person TERRITORY_FI_NON_US_PERSON 03
Territory Financial Institution - Treated as a US Person TERRITORY_FI_US_PERSON 04
U.S. Branch - Treated as US Person US_BRANCH_US_PERSON 17
U.S. Branch - NOT treated as US Person US_BRANCH_NON_US_PERSON 18
US branch - ECI presumption applied US_BRANCH_ECI_PRESUMPTION 38
Exempt Section 501(c) Entities SECTION_501_C_ENTITIES 24
Exempt Beneficial Owner EXEMPT_BENEFICIAL_OWNER 27
Entity Wholly Owned By Exempt Beneficial Owners ENTITY_OWNED_BY_EXEMPT_BENEFICIAL_OWNERS 28
Account Holder of Excluded Financial Account ACCOUNT_HOLDER_OF_EXCLUDED_FINANCIAL_ACCOUNT 39
US reportable account US_REPORTABLE_ACCOUNT 33
Pool Recalcitrant Pool - No U.S. Indicia RECALCITRANT_POOL_NO_US_INDICIA 42
Recalcitrant Pool - U.S. Indicia RECALCITRANT_POOL_US_INDICIA 43
Recalcitrant Pool - Dormant Account RECALCITRANT_POOL_DORMANT_ACCOUNT 44
Recalcitrant Pool - U.S. Persons RECALCITRANT_POOL_US_PERSONS 45
Recalcitrant Pool - Passive NFFEs RECALCITRANT_POOL_PASSIVE_NFFES 46
Nonparticipating FFI Pool NONPARTICIPATING_FFI_POOL 47
U.S. Payees Pool US_PAYEES_POOL 48
QI- Recalcitrant Pool-General QI_RECALCITRANT_POOL_GENERAL 49
Other Unknown Recipient UNKNOWN_RECIPIENT 29
Recalcitrant Account Holder RECALCITRANT_ACCOUNT_HOLDER 30
Undocumented Preexisting Obligation UNDOCUMENTED_PREEXISTING_OBLIGATION 37
Nonconsenting US account NONCONSENTING_US_ACCOUNT 34