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Sample Excel Import File Not Pooled: 8966 Not Pooled

Sample Excel Import File Pooled: 8966 Pooled

Filer category codes. Beginning with calendar year 2016, all filers must enter a filer category code in Part I, line 1b. For calendar year 2015, this line was optional for filers other than a Direct Reporting NFFE and a Sponsoring Entity filing on behalf of a Sponsored Direct Reporting NFFE.
Accounts closed during the year. Beginning with calendar year 2016, the checkbox in Part IV, line 3b, is mandatory for filers that are FFIs that are required to report an account that was closed during the year. In addition, the instructions for Part IV, line 3b, are revised to clarify the reporting of an account when the account holder rolls over the amount into another account (of the same or different type).
Identification of a passive NFFE account holder. When reporting account information for an account held by a passive NFFE, a U.S. TIN is not required when identifying the passive NFFE account holder. The reporting requirements are corrected to require only the name and address of the passive NFFE. The reporting requirements for the identification of the substantial U.S. owner remain unchanged. See Account information to be reported–Account held by passive NFFE under Accounts and Withholdable Payments Required To Be Reported, later.
Withholding agents. Under Special Rules for Certain Form 8966 Filers, later, the first bullet has been revised to apply to all withholding agents (not just U.S. withholding agents). Additionally, the Caution for withholding agents that are U.S. payers is corrected because such withholding agents report payments to all U.S. non-exempt recipients (not just U.S. individuals) on Form 1099 when required under chapter 61.
Reporting Model 2 FFIs. In Who Must File, later, the bullet for Reporting Model 2 FFIs is revised to add reporting on accounts held by ODFFIs.
Certain U.S. branches and territory financial institutions treated as U.S. persons. The rules for certain U.S. branches and territory financial institutions are revised to reflect that a territory financial institution treated as a U.S. person only reports to the extent it receives a withholdable payment, and a U.S. branch that is not treated as a U.S. person only reports with respect to accounts that the U.S. branch is required to treat as U.S. accounts or accounts held by ODFFIs.
No TIN for account holder, intermediary, or sponsored entity. The instructions for Part I, line 10, and Part II, line 4, have been revised for 2016. A filer should no longer enter nine zeros if the account holder, intermediary, or sponsored entity (as applicable) does not have a TIN, and instead must leave those lines blank.
Sponsored entity GIINs. The instructions for Part I, line 9, are revised to require a GIIN for a Sponsored FFI (other than a sponsored, closely held investment vehicle) or Sponsored Direct Reporting NFFE beginning with reporting for calendar year 2016.
Account number of a substantial U.S. owner of a Direct Reporting NFFE or Sponsored Direct Reporting NFFE. Beginning with calendar year 2016, Direct Reporting NFFEs and Sponsored Direct Reporting NFFEs must enter “NANUM” (for no account num

Form Fields:

Field Name	Size	Type	Description	Notes	Part
See Form Filer Common Fields			Filer fields common to all form types.
See Recipient Common Fields			Recipient fields common to all form types.
Spon ENT Name 1	see instructions	Text	Sponsored Entity/Intermediary Name		I
Spon ENT EIN	9	Text	Sponsored Entity/Intermediary EIN		I
Spon ENT GIIN	19	Text	Sponsored Entity/Intermediary GIIN		I
Spon ENT Type	1	Text	Sponsored Entity/Intermediary	blank,I,S	I
Spon ENT Addr 1	see instructions	Text	Sponsored Entity/Intermediary address/delivery street		I
Spon ENT City	see instructions	Text	Sponsored Entity/Intermediary city		I
Spon ENT State/Prv	2	Text	Sponsored Entity/Intermediary state/province		I
Spon ENT Zip/Pstl	9	Text	Sponsored Entity/Intermediary zip/postal code		I
Spon Ent Addr Type	1	Text	Sponsored Entity/Intermediary foreign indicator		I
Spon ENT Cntry Name	see instructions	Text	Sponsored Entity/Intermediary country name		I
Filer Category Code	2	Number	Filer category code		I
P2 Rcp Type Chk 1	1	Checkbox	Indivudual	X / Y / T / 1 = Checked	II
P2 Rcp Type Chk 2	1	Checkbox	Entity	X / Y / T / 1 = Checked	II
P2 Box 5 Chk 1	1	Checkbox	Owner-documented FFi w/specified U.S. owner(s)	X / Y / T / 1 = Checked	II
P2 Box 5 Chk 2	1	Checkbox	Non-participating FFi	X / Y / T / 1 = Checked	II
P2 Box 5 Chk 3	1	Checkbox	Passive NFFE with substantial U.S. owner(s)	X / Y / T / 1 = Checked	II
P2 Box 5 Chk 4	1	Checkbox	Specified U.S. Person	X / Y / T / 1 = Checked	II
P3 Last Name/Compny	see instructions	Text	Owner Last Name/Company		III
P3 First and M.I.	see instructions	Text	Owner First Name and M.I		III
P3 Box 2 Addr	see instructions	Text	Owner Number, street, and room/suite no. (if PO box see instructions)		III
P3 Box 3a City	40	Text	Owner City		III
P3 Box 3b State/Prv	2	Text	Owner State/Province		III
P3 Box 3c Zip/Pstl	9	Text	Owner Zip/Postal		III
P3 Box 4 TIN	9	Text	Owner Tin		III
P3 TIN Type	1	Text	Owner TIN Type		III
P3 Country Name	2	Text	Owner Country		III
P3 BIrthDate	10	Date	Owner Date of Birth		III
P4 Box 1 Acct	40	Text	Account Number		IV
P4 Box 2 Code	3	Text	Currency Code		IV
P4 Box 3 Amt	17	Amount	Account Balance		IV
P4 Box 4a Amt	17	Amount	Interest		IV
P4 Box 4b Amt	17	Amount	Dividends		IV
P4 Box 4c Amt	17	Amount	Gross proceeds/Redemptions		IV
P4 Box 4d Amt	17	Amount	Other		IV
Pooled Rcp	1	Checkbox	Pooled recipient indicator	X / Y / T / 1 = Checked	V
P5 Box 1 Chk 1	1	Checkbox	recalcitrant acct. holders with U.S. Indicia	X / Y / T / 1 = Checked	V
P5 Box 1 Chk 2	1	Checkbox	Dormant accounts	X / Y / T / 1 = Checked	V
P5 Box 1 Chk 3	1	Checkbox	Recalcitrant acct. holders that are U.S. persons	X / Y / T / 1 = Checked	V
P5 Box 1 Chk 4	1	Checkbox	Recalcitrant acct. holders without U.S. Indicia	X / Y / T / 1 = Checked	V
P5 Box 1 Chk 5	1	Checkbox	Non-participating FFI	X / Y / T / 1 = Checked	V
P5 Box 1 Chk 6	1	Checkbox	Recalcitrant acct. holders that are passive NFFEs	X / Y / T / 1 = Checked	V
P5 Box 2 Num	16	Checkbox	Number of Accounts	X / Y / T / 1 = Checked	V
P5 Box 3 Amt	17	Amount	Aggregate payment amount		V
P5 Box 4 Amt	17	Amount	Aggregate account balnace		V
P5 Box 5 Code	3	Text	Currency code		V
See Form Common Fields			Form fields common to all form types.