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Important
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For information call now:
(347) 989-4566
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Additional information
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Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
IN
1-800-829-1040
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Portfolio Interest
U.S. source interest income that is not
connected with a U.S. trade or business and is excluded from income. Portfolio
interest is interest (including original issue discount) that is paid on
obligations:
� Not in registered form (bearer obligations) that are sold only to foreign
investors, and the interest on which is payable only outside the United States
and its possessions, and that has on its face a statement that any U.S. person
holding the obligation will be subject to limitations under the U.S. income tax
laws,
� In registered form that are targeted to foreign markets and the interest on
which is paid through financial institutions outside the United States, or
� In registered form that are not targeted to foreign markets, if you furnished
the payer of the interest (or the withholding agent) a statement that you are
not a U.S. person. You should have made this statement on a Form W-8BEN or on a
substitute form similar to Form W-8BEN. In either case, the statement should
have been signed under penalties of perjury, should have certified that you are
not a U.S. citizen or resident, and should have included your name and address.
Portfolio interest does not include the following types of interest:
� Interest you receive on an obligation issued by a corporation of which you
own, directly or indirectly, 10% or more of the total voting power of all
classes of voting stock.
� Interest you receive on an obligation issued by a partnership of which you
own, directly or indirectly, 10% or more of the capital or profits interests.
� Contingent interest.
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