Box 6. If the tax
rate entered in box 5 is 0%, you must generally enter the
appropriate exemption code from the list below.
Code: Authority for Exemption
- 01: Income effectively connected with a U.S. trade or business
- 02: Exempt under an Internal Revenue Code section (income other than portfolio interest)
- 03: Income is not from U.S. sources
- 04: Exempt under tax treaty
- 05: Portfolio interest exempt under an Internal Revenue Code section
- 06: Qualified intermediary that assumes primary withholding responsibility
- 07: Withholding foreign partnership or withholding foreign trust
- 08: U.S. branch treated as a U.S. person
- 09: Qualified intermediary represents income is exempt
