Indicia

CRS

a) identification of the Account Holder as a resident of a Reportable Jurisdiction;

b) current mailing or residence address (including a post office box) in a Reportable Jurisdiction;

c) one or more telephone numbers in a Reportable Jurisdiction and no telephone number in the jurisdiction of the Reporting Financial Institution;

d) standing instructions (other than with respect to a Depository Account) to transfer funds to an account maintained in a Reportable Jurisdiction;

e) currently effective power of attorney or signatory authority granted to a person with an address in a Reportable Jurisdiction; or

f) a “hold mail” instruction or “in-care-of” address in a Reportable Jurisdiction if the Reporting Financial Institution does not have any other address on file for the Account Holder.

FATCA

The term U.S. indicia has the meaning set forth in §1.1471-4(c)(5)(iv)(B) when applied to an individual and as set forth in §1.1471-3(e)(4)(v)(A) when applied to an entity.

U.S. indicia
 

Individuals1.1471-4(c)(5)(iv)(B)(1)]

A participating FFI must review an account holder’s account information to the extent required under paragraphs (c)(5)(iv)(C) and (D) of this section for any of the following U.S. indicia:

(i) Designation of the account holder as a U.S. citizen or resident; [§1.1471-4(c)(5)(iv)(B)(1)(i)]

(ii) A U.S. place of birth; [§1.1471-4(c)(5)(iv)(B)(1)(ii)]

(iii) A current U.S. residence address or U.S. mailing address (including a U.S. post office box); [§1.1471-4(c)(5)(iv)(B)(1)(iii)]

(iv) A current U.S. telephone number (regardless of whether such number is the only telephone number associated with the account holder); [§1.1471-4(c)(5)(iv)(B)(1)(iv)]

(v) Standing instructions to pay amounts from the account to an account maintained in the United States; [§1.1471-4(c)(5)(iv)(B)(1)(v)]

(vi) A current power of attorney or signatory authority granted to a person with a U.S. address; or [§1.1471-4(c)(5)(iv)(B)(1)(vi)]

(vii) An “in-care-of” address or a “hold mail” address that is the sole address the FFI has identified for the account holder. [§1.1471-4(c)(5)(iv)(B)(1)(vii)]

U.S. indicia for entities1.1471-3(e)(4)(v)(A)]
The term U.S. indicia when used with respect to an entity includes, for purposes of this paragraph (e)(4)(v) any of the following-

  1. Classification of an account holder as a U.S. resident in the withholding agent’s customer files; [§1.1471-3(e)(4)(v)(A)(1)]
  2. A current U.S. residence address or U.S. mailing address; [§1.1471-3(e)(4)(v)(A)(2)]
  3. With respect to an offshore obligation, standing instructions to pay amounts to a U.S. address or an account maintained in the United States; [§1.1471-3(e)(4)(v)(A)(3)]
  4. A current telephone number for the entity in the United States but no telephone number for the entity outside of the United States; [§1.1471-3(e)(4)(v)(A)(4)]
  5. A current telephone number for the entity in the United States in addition to a telephone number for the entity outside of the United States; [§1.1471-3(e)(4)(v)(A)(5)]
  6. A power of attorney or signatory authority granted to a person with a U.S. address; and [§1.1471-3(e)(4)(v)(A)(6)]
  7. An “in-care-of” address or “hold mail” address that is the sole address provided for the entity. [§1.1471-3(e)(4)(v)(A)(7)]

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