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_TREATING_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 |