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An exempt recipient is any payee that is exempt from the Form reporting requirements. A person is considered an expatriate if he or she relinquishes U. An entity is treated as fiscally transparent with respect to an item of income for which treaty benefits are claimed to the extent that the interest holders in the entity must, on a current basis, take into account separately their shares of an item of income paid to the entity, whether or not distributed, and must determine the character of the items of income as if they were realized directly from the sources from which realized by the entity.

For example, partnerships, common trust funds, and simple trusts or grantor trusts in most cases are considered to be fiscally transparent with respect to items of income received by them. A flow-through entity is a foreign partnership other than a withholding foreign partnership , a foreign simple or grantor trust other than a withholding foreign trust , or, for any payments for which a reduced rate of withholding under an income tax treaty is claimed, any entity to the extent the entity is considered to be fiscally transparent under section with respect to the payment by an interest holder's jurisdiction.

A financial institution generally means an entity that is a depository institution, custodial institution, investment entity, or an insurance company or holding company of an insurance company that issues cash value insurance or annuity contracts. An FFI is an entity described in Regulations section 1.

A foreign person includes a nonresident alien individual, a foreign corporation, a foreign partnership, a foreign trust, a foreign estate, and any other person that is not a U. The term also includes a foreign branch or office of a U. An intermediary is a person that acts as a custodian, broker, nominee, or otherwise as an agent for another person, regardless of whether that other person is the beneficial owner of the amount paid, a flow-through entity, or another intermediary.

A QI that is a financial institution must have a chapter 4 status described in Regulations section 1. For information on a QI withholding agreement, see Rev. A branch of a financial institution may not act as a QI in a country that does not have approved know-your-customer KYC rules. Branches that operate in non-KYC approved jurisdictions as intermediaries are required to act as nonqualified intermediaries. An NQI is any intermediary that is not a U.

A QI that is an FFI may enter into a contractual agreement with another intermediary under which the other intermediary generally agrees to perform all of the obligations of the QI with respect to the accounts maintained directly by the other intermediary. A nonexempt recipient is any person who is not an exempt recipient under chapter 61 of the Code. Any individual who is not a citizen or resident of the United States is a nonresident alien individual. An alien individual meeting either the green card test or the substantial presence test for the calendar year is a resident alien.

Any person not meeting either test is a nonresident alien individual. Additionally, an alien individual who is treated as a nonresident alien pursuant to Regulations section Virgin Islands, or American Samoa is a nonresident alien individual. An individual will not be treated as a U. Tax Guide for Aliens, for more information on resident and nonresident alien status. Even though a nonresident alien individual married to a U.

Except as otherwise provided, the payee is the person to whom a payment is made, regardless of whether such person is the beneficial owner of the amount or treated as the recipient of the payment for purposes of reporting on Form S. For withholdable payments and for amounts subject to withholding under chapter 3, the presumption rules are those rules that a withholding agent must follow to determine the status of a beneficial owner or payee for example, as a U.

See, for example, Regulations sections 1.

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For a withholdable payment defined in Regulations section 1. A PTP is any partnership in which interests are regularly traded on an established securities market or are readily tradable on a secondary market regardless of the number of its partners. However, it does not include a PTP treated as a corporation under section A QDD is a qualified intermediary that is an eligible entity that agrees to meet the requirements of Regulations section 1. An eligible entity is defined in Regulations section 1.

To act as a QDD, the home office or branch, as applicable, must qualify and be approved for QDD status and must represent itself as a QDD on its Form W-8IMY and separately identify the home office or branch as a recipient on a withholding statement if required. A QSL is a foreign financial institution that satisfies all of the following.

It is a bank, custodian, broker-dealer, or clearing organization that is regulated by the government in its home jurisdiction and that regularly borrows and lends the securities of U. It provides to the withholding agent an annual certification of its QSL status. It meets the requirements to qualify as a QSL provided in Notice for the transition period and until additional published guidance is issued.

See Notice at IRS. Note that withholding agents may apply the transition rules described in Notice , Part III, for payments made in calendar years and Generally, a recalcitrant account holder is an account holder of a participating or deemed-compliant FFI that failed to provide the documentation required under chapter 4 to determine the account holder's status or to report the account as a U.

A foreign partnership or a foreign trust other than a WP or WT , but only to the extent the income is effectively connected with its conduct of a trade or business in the United States. A payee who is not known to be the beneficial owner, but who is presumed to be a foreign person under the presumption rules. A partner receiving a distribution of effectively connected income from a PTP or nominee.

For chapter 3 purposes, a recipient does not include any of the following. A nonwithholding foreign partnership, if the income is not effectively connected with its conduct of a trade or business in the United States. A disregarded entity, other than a hybrid entity claiming treaty benefits. A foreign trust that is described in section a a foreign simple trust if the income is not effectively connected with the conduct of a trade or business in the United States.

A foreign trust to the extent that all or a part of the trust is treated as owned by the grantor or other person under sections through a foreign grantor trust. For chapter 4 purposes, a recipient also includes any of the following. A recalcitrant account holder not included in a chapter 4 reporting pool. An NFFE that is not a flow-through entity or acting as an intermediary. An exempt beneficial owner that is not a flow-through entity or acting as an intermediary.

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For chapter 4 purposes, a recipient is generally the same person that is a recipient for chapter 3 purposes. An SNPC is any notional principal contract that satisfies one or more of the following. In connection with entering into the contract, any long party to the contract transfers the underlying security to any short party to the contract. In connection with the termination of the contract, any short party to the contract transfers the underlying security to any long party to the contract. The underlying security is not readily tradable on an established securities market.

In connection with entering into the contract, the underlying security is posted as collateral by any short party to the contract with any long party to the contract. A territory FI is a financial institution that is incorporated or organized under the laws of any U. Additionally, a territory FI may agree to be treated as a U. The branch is, for purposes of information reporting, a foreign person, and payments to such a branch must be reported on Form S.

A withholdable payment is generally any payment of U. For exceptions and additional information, see Pub. The term "withholding certificate" refers to Form W-8 or Form W-9 in most cases. Withholding foreign partnership WP or withholding foreign trust WT. A WP or WT is a foreign partnership or trust that has entered into a withholding agreement with the IRS in which it agrees to assume primary withholding responsibility for all payments that are made to it for its partners, beneficiaries, or owners under chapter 3 except for sections and and under chapter 4.

For information on these withholding agreements, see Rev. Amounts subject to reporting on Form S are amounts from U. Amounts subject to reporting are amounts from sources within the United States that constitute a fixed or determinable annual or periodical FDAP income including deposit interest ; b certain gains from the disposal of timber, coal, or domestic iron ore with a retained economic interest; and c gains relating to contingent payments received from the sale or exchange of patents, copyrights, and similar intangible property. A payment is also subject to reporting if withholding under chapter 4 is applied or required to be applied to the payment.

Amounts subject to reporting on Form S include, but are not limited to, the following amounts to the extent they are from U. Interest on deposits paid to certain nonresident aliens. A payer may elect to report interest described above paid to any nonresident alien individual by reporting all such interest. When completing Form S, use income code 29 in Box 1 and exemption code 02 in Box 3a for chapter 3 purposes, and the applicable chapter 4 exemption code in Box 4a see the instructions for Boxes 3a and 4a , later. Interest on deposits subject to chapter 4 withholding.

Interest on deposits from U. If payers withhold tax, they must report the interest and tax on Form S.

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The entire amount of a corporate distribution whether actual or deemed must be reported, regardless of any estimate of the part of the distribution that represents a taxable dividend. Any distribution, however, that is treated as gain from the redemption of stock is not an amount subject to withholding. For information on distributions from the disposition of a U. Interest subject to reporting includes the part of a notional principal contract payment that is characterized as interest.

Compensation for independent personal services performed in the United States. Compensation for dependent personal services performed in the United States but only if the beneficial owner is claiming treaty benefits. Pension distributions and other deferred income. Proceeds from a wager placed in blackjack, baccarat, craps, roulette, or big-6 wheel are not amounts subject to reporting.

Agents must report income from the cancellation of indebtedness unless the withholding agent is unrelated to the debtor and does not have knowledge of the facts that give rise to the payment. Effectively connected income ECI. ECI includes amounts that are or are presumed to be effectively connected with the conduct of a trade or business in the United States even if no withholding certificate is required.

Note that bank deposit interest is subject to Form S reporting if it is ECI or otherwise reportable on Form S see Interest on deposits , earlier. Notional principal contract income. Income from notional principal contracts that the payer knows, or must presume, is effectively connected with the conduct of a U. The amount to be reported is the amount of cash paid on the contract during the calendar year.


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Any amount of interest determined under the provisions of Regulations section 1. See, however, the separate reporting for U. Insurance premiums from U. If the payment is actually withheld upon or should have been withheld upon but the withholding agent failed to withhold , such amount must be reported on Form S. A domestic partnership must separately state a partner's allocable share of REMIC taxable income or net loss and the excess inclusion amount on Schedule K-1 Form If the partnership allocates all or some part of its allocable share of REMIC taxable income to a foreign partner, the partner must include the partner's allocated amount in income as if that amount was received on the earliest to occur of 1 the date of distribution by the partnership, 2 the date the foreign partner disposes of its indirect interest in the REMIC residual interest, or 3 the last day of the partnership's tax year.

An excess inclusion allocated to the following foreign persons must be included in that person's income at the same time as other income from the entity is included in income. Students, teachers, and researchers. Amounts paid to foreign students, trainees, teachers, or researchers as scholarship or fellowship income, and compensation for personal services whether or not exempt from tax under an income tax treaty , must be reported.

However, amounts that are exempt from tax under section are not subject to reporting. Amounts paid to foreign governments, foreign central banks of issue, and international organizations. These amounts are subject to reporting even if they are exempt from chapter 3 withholding under section or Foreign targeted registered obligations.

Interest paid on registered obligations targeted to foreign markets paid by a U. The amount subject to reporting is the amount of OID actually includible in the gross income of the foreign beneficial owner of the income, if known. Otherwise, the withholding agent should report the entire amount of OID as if the recipient held the instrument from the date of original issuance. Certain distributions attributable to dispositions of U. Report these amounts using income code 40 or This includes amounts paid, directly or indirectly, for the provision of a guarantee of indebtedness issued after September 27, They must be paid by a noncorporate resident or U.

Report these amounts using income code Specified federal procurement payments. Report specified federal procurement payments subject to withholding under section C. Interest and OID from any obligation payable days or less from the date of original issue are generally not required to be reported on Form S. See, however, the reporting requirements for deposit interest described in Interest on deposits paid to certain nonresident aliens in the bullet list under Amounts Subject to Reporting on Form S , earlier. Interest on a registered obligation that is targeted to foreign markets and that qualifies as portfolio interest is not subject to reporting if it is paid to a registered owner that is a financial institution or member of a clearing organization and you have received the required certifications.

Reporting will be required on interest paid on any registered obligation regardless of whether targeted to foreign markets if the registered obligation is issued after December 31, Do not file Form S to report interest not subject to withholding on bearer obligations if a Form W-8 is not required. Withholding is required on interest paid on any bearer obligations targeted to foreign markets if the obligation is issued after March 18, You must file Form S to report this interest paid on an obligation issued after that date.

Notional principal contract payments that are not ECI or dividend equivalents. Do not report on Form S amounts paid on a notional principal contract, other than a specified notional principal contract SNPC , if the amounts are not effectively connected with the conduct of a trade or business in the United States. All amounts paid on an SNPC that are treated as dividend equivalent payments should be reported as such on Form S. Interest paid on obligations sold between interest payment dates and the part of the purchase price of an OID obligation that is sold or exchanged in a transaction other than a redemption is not subject to reporting unless the sale or exchange is part of a plan, the principal purpose of which is to avoid tax, and the withholding agent has actual knowledge or reason to know of such plan.

Withholdable payments not subject to reporting for chapter 3 purposes other than bank deposit interest paid to certain nonresident aliens are not required to be reported if withholding is not applied or required to be applied under chapter 4. In general, when a publicly traded trust makes a distribution to a foreign person attributable to the disposition of a U. However, this withholding liability is shifted to the person who pays the distribution to a foreign person or to the account of the foreign person if the special notice requirement of Regulations section 1.

The amount subject to withholding for a distribution by a publicly traded trust is determined under the rules of Regulations section 1. A regulated investment company RIC that is treated as a U. A distribution by a QIE to a nonresident alien or foreign corporation that is treated as gain from the sale or exchange of a U.

Any distribution by a QIE with respect to stock regularly traded on an established securities market in the United States is not treated as gain from the sale or exchange of a U. All other withholding required under section is reported and paid over using Form , U. For more information on reporting income from real property interests, see U. Real Property Interest in Pub. A publicly traded partnership PTP defined under Definitions , earlier that has effectively connected income must pay a withholding tax under section on distributions of that income made to its foreign partners and file Form S using income code 27 and chapter 4 exemption code A nominee that receives a distribution of effectively connected income from a PTP is treated as the withholding agent to the extent of the amount specified in the qualified notice received by the nominee.

For this purpose, a nominee is a domestic person that holds an interest in a PTP on behalf of a foreign person. If you are a nominee that is the withholding agent under section , enter the PTP's name and other required information in Boxes 15a through 15i on Form S. If these partnerships have effectively connected taxable income allocable to foreign partners, they must also pay a withholding tax under section and report these amounts on Form and the partners' allocable shares of these amounts on Form It also applies to withholdable payments made to certain NFFEs that fail to identify their substantial U.

A payment will be subject to withholding under either chapter 3 or chapter 4 but not both. If the payment is of an amount subject to both chapter 3 and chapter 4 withholding, chapter 4 withholding takes precedence. Determine if you have a Form S filing obligation. If you make a payment described under Amounts Subject to Reporting on Form S , earlier, you are required to file Form S for that payment.

Note that you may have a Form S reporting obligation even if withholding is not required. Both a withholdable payment and an amount subject to withholding under chapter 3, or. Neither a withholdable payment nor an amount subject to withholding under chapter 3.


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Be sure to carefully read through the exceptions to "withholdable payment" and the exemptions from withholding or taxation provided under chapter 3 that are included in Pub. Note that reporting and withholding are done either under chapter 3 or chapter 4, not both. However, even if reporting is done under chapter 3, you may be required to provide certain chapter 4 information.

Determine the chapter indicator to be entered in Box 3. The chapter indicator is generally based on whether amounts were withheld or paid by the withholding agent under chapter 3 or chapter 4. For example, if the payment is a withholdable payment and it is subject to chapter 4 withholding see Requirement To Withhold , earlier , enter "4" in Box 3. If no withholding was required on the payment, enter "3" in Box 3. For additional information, see the instructions for Box 3 , later.

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You must always complete Boxes 4a chapter 4 exemption code and 4b chapter 4 withholding rate regardless of the chapter indicator entered in Box 3. If a payment is a withholdable payment under chapter 4, you must complete Boxes 4a chapter 4 exemption code , 4b chapter 4 withholding rate , and 13g recipient chapter 4 status code , even if the payment is properly classified with a chapter 3 indicator in Box 3.

If a payment is properly classified with a chapter 3 indicator in Box 3, the withholding agent is not required to complete Boxes 12e, 13h, 15e, and 16c, all of which request a GIIN. Each amount to which a separate tax rate was applied if you withheld at more than one tax rate for a specific type of income that you paid to the same recipient. Furthermore, withholding agents are not permitted to report multiple types of income on a single Form S or substitute Form S furnished to a recipient or on Copy A filed with the IRS.

These filers must use a separate Form S or substitute form for information reportable on a single type of income. Boxes 15a through 15i should be left blank. The Form S must also include the appropriate chapter 3 and chapter 4 exemption codes, if applicable, in boxes 3a and 4a, as well as the appropriate recipient codes for the chapter 3 and chapter 4 status codes for a payment that is a withholdable payment and an amount subject to chapter 3 withholding.

In the case of foreign joint owners, you may provide a single Form S made out to the owner whose status you relied upon to determine the applicable rate of withholding the owner subject to the highest rate of withholding. If, however, any one of the owners requests its own Form S, you must furnish a Form S to the person who requests it. If the request is made after a Form S was filed reporting the payment and tax withheld to only one of the joint owners, you should amend the originally filed Form S to allocate the payment and tax withheld among the joint owners accordingly and provide copies of the amended forms to each recipient.

If more than one Form S is issued for a single payment, the aggregate amount paid and tax withheld that is reported on all Forms S cannot exceed the total amounts paid to joint owners and the tax withheld on those payments.


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In any event, each Form S can only include the recipient information Boxes 13a through 13d for one of the beneficial owners. Form S must not be completed with more than one of the joint owners as the recipient. In the case of joint owners, Form S can only list one of the owners as the recipient in Box 13a.

See Appendix C for a comprehensive analysis of this Example 1 fact pattern, including a step-by-step guide on how to complete Form S in its entirety. Payments to a qualified intermediary including a qualified derivatives dealer , withholding foreign partnership, or withholding foreign trust. See Payments allocated, or presumed made, to U. A QI that does not assume primary withholding responsibility is required to provide information regarding the allocations of income subject to a particular withholding rate to the withholding agent on the withholding statement associated with its Form W-8IMY.

In such a case, the U. For purposes of chapter 4, a QI may provide a single pool of recalcitrant account holders rather than separate pools for each class. In such a case, the withholding agent may use chapter 4 pooled reporting code 49 QI-Recalcitrant Pool-General. A QI that assumes primary withholding responsibility, a WP, or a WT is not required to provide withholding rate pool information to a withholding agent but will report such information directly to the IRS. Payees Pool when reporting a reportable amount allocated to a chapter 4 withholding rate pool of U.

See Amounts Paid by Qualified Intermediaries , later, and the instructions for Boxes 13f and 13g , later. Use of an inappropriate recipient code may cause a notice to be generated. A QI is required to act in such capacity only for designated accounts. A withholding agent must not use the EIN that a QI provides in its capacity as such to report payments that are treated as made to an entity in its capacity as an NQI. A withholding agent is required to use chapter 4 reporting pool codes as the chapter 4 status code in the case of withholdable payments made to:.

See Amounts paid to a nonqualified intermediary or flow-through entity , later, and the presumption rules under Regulations section 1. A QI may also provide information regarding U. If Forms W-9 or other information is provided together with information allocating all or a part of the payment to U.

The QI may also provide information regarding U. You also may be required under the presumption rules to treat a payment made to a QI as made to a payee that is a U. In this case, you must report the payment on the appropriate Form C is a direct account holder of QI and a U. WA, a withholding agent, makes a withholdable payment of U.

Under the presumption rules of Regulations section 1. WA must complete three Forms S. Substitute dividends paid to qualified securities lenders QSLs. Use income code Use recipient code 13 or 14 qualified securities lender — qualified intermediary or qualified securities lender — other as the chapter 3 status code and include the applicable chapter 4 status code of the QSL. The withholding agent is not required to withhold on a substitute dividend payment if it receives, at least annually, a certificate from the QSL that includes a statement with the following information.

With respect to the substitute dividend it receives from the withholding agent, the QSL states that it will withhold and remit or pay the proper amount of U. If the withholding agent receives a certificate from the QSL that includes a statement that contains the above information, use chapter 3 exemption code If the QSL is also a QI with primary withholding responsibility, use chapter 3 exemption code 11 and not exemption code 06 for chapter 3 purposes.

If a withholding agent makes a payment to a U. If a payment cannot be reliably associated with recipient documentation, the U. Use recipient code 17 estate as the chapter 3 status code and the applicable recipient code for the chapter 4 status code. If the claims are consistent and the withholding agent has accepted the multiple claims, a separate Form S must be filed for the entity for those payments for which the entity is treated as claiming a reduced rate of withholding, and separate Forms S must be filed for each of the interest holders for those payments for which the interest holders are claiming a reduced rate of withholding.

The Forms S must include the chapter 4 status of the payee including the applicable chapter 4 exemption. If the claims are consistent but the withholding agent has not chosen to accept the multiple claims, or if the claims are inconsistent, a separate Form S must be filed for the person s being treated as the recipient s. Report the entire amount of income subject to reporting, regardless of estimates of distributable net income. LLC is wholly owned by FC, a foreign corporation that is an excepted nonfinancial foreign entity.

LLC is treated as a disregarded entity. The result would be the same if LLC was a domestic entity. A disregarded entity can, however, claim to be the beneficial owner of a payment if it is a hybrid entity claiming treaty benefits. A hybrid entity with multiple owners may also claim treaty benefits. If a hybrid entity treated as a resident of a treaty country claims treaty benefits on a valid Form W-8BEN-E associated with a withholdable payment and chapter 4 withholding does not apply with respect to any of its owners to such payment or portion of such payment , the U.

To the extent, however, that a portion of a withholdable payment is allocated to an owner of the hybrid entity for which chapter 4 withholding must be applied, the U. The withholding agent must do so for each such owner for which chapter 4 withholding applies and must exclude amounts allocable to such owners from the Form S issued to the hybrid entity. If an owner of a reverse hybrid entity claims treaty benefits on a valid Form W-8BEN-E or W-8BEN and chapter 4 withholding does not apply with respect to the payment to the reverse hybrid entity , the U. However, if chapter 4 withholding applies with respect to the payment to the reverse hybrid entity, the U.

WA, a withholding agent, makes a withholdable payment of interest to FP, a hybrid entity organized in Country X. FP is treated as a partnership under the Code but is treated as a company resident in Country X for Country X purposes. Amounts paid to a nonqualified intermediary or flow-through entity. If a payment is made through tiers of NQIs or flow-through entities, the withholding agent must nevertheless complete Form S for the recipients to which the payments are remitted.

A withholding agent completing Form S for a recipient that receives a payment through an NQI or a flow-through entity must include in Boxes 15a through 15i of Form S the name, country code, address, TIN if any , GIIN if any , and status codes of the NQI or flow-through entity from whom the recipient directly receives the payment. If, however, a U. If a payment is made through tiers of NQIs or flow-through entities that are participating FFIs or registered deemed-compliant FFIs, the withholding agent must nevertheless complete Form S for each chapter 4 reporting pool to which the payments are allocated and must report, as the recipient, the FFI from whom the recipients included in the chapter 4 reporting pool directly receive the payment.

WA must complete a Form S for the interest allocated to a pool of nonparticipating FFIs with FFI 1 as the recipient and must complete another Form S for the interest allocated to a pool of recalcitrant account holders-no U. The Form S should be completed by entering "Unknown Recipient" in Box 13a and recipient code 21 unknown recipient as the chapter 3 status code and recipient code 29 unknown recipient as the chapter 4 status code. For any remaining portion of the payment, the withholding agent should complete a Form S to an unknown recipient as described directly above.

If the withholding agent has agreed that an NQI other than a nonparticipating FFI may provide information allocating a payment to its account holders under the alternative procedure of Regulations section 1. The withholding agent must check Box 15 pro-rata basis reporting on each Form S. You may be given Forms W-9 or other information regarding U.

enter site You must report income allocable to a U. If, however, a participating FFI or registered deemed-compliant FFI provides a withholding statement allocating all or part of the payment to a chapter 4 withholding rate pool of U. FP is a nonwithholding foreign partnership flow-through entity that is a certified deemed-compliant FFI. FP receives from WA, a U.

FP has three partners, A, B, and C, all of whom are individuals. The facts are the same as in Example 8 , except that FP does not provide any documentation from its partners. Because WA cannot reliably associate the withholdable payment of interest with documentation from a payee, it must apply the presumption rules of Regulations section 1. With respect to the U. WA should enter "3" in Box 3 as the chapter indicator, leave Boxes 3a and 3b blank, and enter exemption code 18 U. A specified federal procurement payment is a payment made to a foreign person pursuant to a contract with the U.

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For purposes of section C, a payer of a specified federal procurement payment to a foreign person must complete a Form S for payments withheld upon in the name of the foreign person. Use income code 44 to report payments subject to withholding under section C. Box 2 should include the amount of the specified federal procurement payments subject to withholding and Box 7 should include the amount of tax withheld under section C. If you are reporting tax withheld under section C, enter "3" in Box 3 as if the tax were a chapter 3 tax, enter "00" in Box 3a, and report the tax withheld in Box 7.

You do not need to complete Box 4a, 4b, or any Box for a chapter 3 or 4 status code.