If you are resident in a country that has an income tax treaty with the US and you want to claim an income tax treaty benefit, you will need to provide a US employer identification number (EIN) or Individual Taxpayer Identification Number (ITIN) on the documentation you provide.
For accounts that are not preexisting accounts, the participating FFI must perform the requisite identification and documentation procedures by the earlier of the date a withholdable payment or a foreign passthru payment is made with respect to the account or within 90 days of the date the participating FFI opens the account.
Conclusions: Although UNGEI has contributed to the alignment of sector policy towards girls‟ education and consolidation of partnership in girls‟ education; its contributions to the outcomes are probably more discernible in the identification, documentation, implementation, and downstream institutionalization of good practices in girls‟ education.
The exception to the identification and documentation procedure described in this paragraph (c)(3)(iii)(A) does not apply to an entity account opened on or after July 1 , 2014 and before January 1 , 2015 that the FFI treats as a preexisting account under § 1.1471-1(b)(104)(i).
Application of the interRAI AC results in the identification and documentation of a comprehensive range of geriatric syndromes and risks, in contrast to the current paucity of documentation of these parameters in patient medical files noted in the literature [ 25].
A participating FFI may elect to forgo the exception described in this paragraph (c)(3)(iii) by applying the identification and documentation procedures provided in this paragraph (c)(3) within the time period provided by paragraph (c)(3)(ii) of this section or otherwise applying the presumption rules of § 1.1471-3(f) to determine the chapter 4 status of the account holder.
They shall be required to carry the identification documentation referred to in paragraph 3 below.
The participating FFI may treat accounts acquired in a transaction described in this paragraph (c)(2)(ii)(B) as preexisting accounts for purposes of applying the identification and documentation procedures of this paragraph (c) by substituting the date of acquisition of such accounts for the effective date of the FFI agreement.
A participating FFI may elect to forgo the exceptions described in paragraph (c)(5)(iii) of this section by applying the identification and documentation procedures provided in this paragraph (c) within the time provided by paragraph (c)(5)(i) of this section or otherwise treating the account as held by a recalcitrant account holder pursuant to § 1.1471-5(g).
First, the daily ratings should be highlighted as necessary for the identification and documentation of frequent mood swings which occur in a much higher proportion of patients than previously recognized.
