SWIFT ISO15022 Norm
Detailansicht für Nachricht MT574.IRSLST - IRS 1441 NRA-IRS Liste wirtschaftlicher Eigentümer

Verwendung der Nachricht MT574.IRSLST

Provides owner or pooled income information for a period of time arranged between the intermediary and the withholding agent

Anwendungsfeld der Nachricht MT574.IRSLST

The appropriate format validation of the IRS Beneficial Owners' List of the MT 574 IRS 1441 NRA is triggered by the code IRSLST in field 119 ({3:{119:IRSLST}}) of the user header of the message (block 3).

IRS Beneficial Owners' List: Scope

This message is sent by a Non-Qualified Intermediary (NQI) to its Withholding Agent or by a Qualifier Intermediary to its US Custodian at the beginning of the year or prior to a payment of a reportable amount.

This message is used as an income report to provide owner or pooled income information for a period of time arranged between the intermediary and the withholding agent.

More generally, this message can be sent to provide beneficial owner information required to process withholding tax reclaims and applications for relief at source.

This message may also be used to:

request the cancellation of a previously sent IRS Beneficial Owners' List.
replace a previously sent IRS Beneficial Owners' List if a change in circumstances makes any information about the IRS Beneficial Owners' List you have submitted incorrect.

Struktur der Nachricht MT574.IRSLST

Sequenz A - General information [ obligatorisch, nicht wiederholend ]

No.

Tag

Option

Name

Status

16R

28E

20C

23G

Definition

This field identifies the function of the message.

Format

Codes

Function must contain the following codes:

Code

Bedeutung des Codes

Cancellation Request: Message requesting the cancellation of a previously sent message.

New: New message.

Replacement: Message replacing a previously sent message.

Subfunction, when present, must contain one of the following codes:

Code

Bedeutung des Codes

Copy Duplicate: Message is a copy to a party other than the account owner/account servicer, for information purposes and the message is a duplicate of a message previously sent.

Copy: Message is a copy to a party other than the account owner/account servicer, for information purposes.

Duplicate: Message is for information/confirmation purposes. It is a duplicate of a message previously sent.

98a

Sequenz A1 - Linkages [ fakultativ, wiederholend ]

No.

Tag

Option

Name

Status

16R

13a

20C

16S

95a

97A

17B

16S

Sequenz B - Beneficial Owner Details [ obligatorisch, wiederholend ]

No.

Tag

Option

Name

Status

16R

97A

22F

Definition

This qualified generic field specifies:

ACCL	Account Classification	Specifies the classification of the beneficial owner.
DOCT	Documentation Type	Specifies the type of documentation for every person from whom documentation has been received by the non-qualified intermediary to the withholding agent.
RECT	Recipient Type	Specifies the type of recipient based on recipient codes used for filing Forms 1042-S if the foreign person is a recipient as defined in section 1.1461-1(c)(1)(ii) of the Treasury Regulation.

Format

Codes

If Qualifier is RECT and Data Source Scheme is IRSX, Indicator must contain one of the following codes:

Code

Bedeutung des Codes

Individual: Recipient is an individual.

Corporation: Recipient is a corporation.

Partnership Other than Withholding Foreign Partnership: Recipient is a partnership other than withholding foreign partnership.

Withholding Foreign Partnership or Withholding Foreign Trust: Recipient is a withholding foreign partnership or withholding foreign trust.

Trust: Recipient is a trust.

Government or international Organization: Recipient is a government or international organization.

Tax-Exempt Organization: Recipient is an tax-exempt organization (IRS section 501 (a)).

Private Foundation: Recipient is a private foundation.

Artist or Athlete: Recipient is an artist or athlete.

Estate: Recipient is an estate.

U.S branch Treated as U.S. Person: Recipient is an U.S branch treated as U.S. person.

Qualified Intermediary: Recipient is a qualified intermediary.

Private Arrangement Intermediary: Recipient is a private arrangement intermediary.

Qualified Intermediary Withholding Rate Pool: Recipient is a Qualified Intermediary withholding rate pool.

Qualified Intermediary Withholding Rate Pool-Exempt Organizations: Recipient is a Qualified Intermediary withholding rate pool-exempt organizations.

Unknown Recipient: Recipient is unknown.

If Qualifier is ACCL and Data Source Scheme is IRSX, Indicator must contain one of the following codes:

Code

Bedeutung des Codes

Foreign Person - Beneficial Owner: Foreign person - beneficial owner.

Foreign Person - U.S. Branch: Foreign person - U.S. branch.

Foreign Person - Flow Through Entity: Foreign person - flow through entity.

Foreign Person - Intermediary: Foreign person - intermediary.

U.S. Exempt Recipient: U.S. exempt recipient.

U.S. Nonexempt Recipient: U.S. nonexempt recipient.

If Qualifier is DOCT and Data Source Scheme is IRSX, Indicator must contain one of the following codes:

Code

Bedeutung des Codes

Other: Other document.

Form W8-BEN: Certificate of foreign status of beneficial owner for United States tax withholding.

Form W8-ECI: Certificate of foreign person's claim for exemption from withholding on income effectively connected with the conduct of a trade or business in the United States.

Form W8-EXP: Certificate of foreign government or other foreign organization for United States tax withholding.

Form W8-IMY: Certificate of foreign intermediary, foreign partnership, or certain U.S. branches for United States tax withholding.

Form W9US: Request for taxpayer identification number and certification.

Sequenz B1 - Address [ obligatorisch, wiederholend ]

No.

Tag

Option

Name

Status

16R

17B

95a

Definition

This qualified generic field specifies:

ALTE	Alternate ID	Alternate identification for a party.
BIMY	Beneficial Owners' Intermediary	Party that identifies the beneficial owners' intermediary.
OWND	Beneficial Owner	Party that is the beneficial owner.

In option S:

Type of ID specifies the type of alternate identification which can be used to give an alternate identification of the party identified in the sequence.
Country Code specifies the country for which the alternate identification is relevant.
Alternate ID specifies an alternate identification of the party identified in the same sequence.

Format

Codes

In option S, if Qualifier is ALTE and Data Source Scheme is not present, Type of ID must contain one of the following codes:

Code

Bedeutung des Codes

Employer Identification Number: Number assigned to an employer.

Foreign Tax Identification Number: Foreign tax identification number.

IRS Individual Taxpayer Identification Number: IRS individual taxpayer identification number.

Qualified Intermediary's Employer Identification Number: Qualified Intermediary's employer identification number.

Social Security Number: Number assigned to an individual by a social security agency.

94a

13B

16S

Sequenz B2 - Income Report [ fakultativ, wiederholend ]

No.

Tag

Option

Name

Status

16R

22F

Definition

This qualified generic field specifies:

ETYP	Type of Exemption	Specifies the basis for the reduced rate of withholding.
ITYP	Type of Income	Specifies the type of income based on the codes used for filing Forms 1042-S or 1099.

Format

Codes

If Qualifier is ITYP and Data Source Scheme is IRSX, Indicator must contain one of the following codes:

Code

Bedeutung des Codes

Type 1: Interest paid by U.S. obligors - general.

Type 2: Interest on real property mortgages.

Type 3: Interest paid to controlling foreign corporations.

Type 4: Interest paid by foreign corporations.

Type 5: Interest on tax-free covenant bonds.

Type 6: Dividends paid by U.S. corporations - general.

Type 7: Dividends paid by U.S. subsidiaries to foreign parent corporations (including consent dividends).

Type 8: Dividends paid by foreign corporations.

Type 9: Capital gains.

Type 10: Industrial royalties.

Type 11: Motion picture or television copyright royalties.

Type 12: Other royalties (for example, copyright, recording, publishing).

Type 13: Real property income and natural resources royalties.

Type 14: Pensions, annuities, alimony, and/or insurance premiums.

Type 15: Scholarship or fellowship grants.

Type 16: Compensation for independent personal services.

Type 17: Compensation for dependent personal services.

Type 18: Compensation for teaching.

Type 19: Compensation during studying and training.

Type 20: Earnings as an artist or athlete.

Type 24: Real estate investment trust (REI) distributions of capital gains.

Type 25: Trust distributions subject to IRC section 1445.

Type 26: Unsevered growing crops and timber distributions by a trust subject to IRC section 1445.

Type 27: Publicly traded partnership distributions subject to IRC section 1445.

Type 28: Gambling winnings.

Type 29: Deposit interest.

Type 30: Original issue discount (OID).

Type 31: Short OID.

Type 32: Notional principal contract income.

Type 50: Other income.

If Qualifier is ETYP and Data Source Scheme is IRSX, Indicator must contain one of the following codes:

Code

Bedeutung des Codes

Type 1: Income effectively connected with a U.S. trade or business.

Type 2: Exempt under an Internal Revenue Code section (income other than portfolio interest).

Type 3: Income is not from U.S. sources.

Type 4: Exempt under tax treaty.

Type 5: Portfolio interest exempt under an Internal Revenue Code section.

Type 6: Qualified Intermediary that assumes primary withholding responsibility.

Type 7: Withholding foreign partnership.

Type 8: U.S. branch treated as a U.S. person.

Type 9: Qualified Intermediary represents income is exempt.

92A

19A

16S

Sequenz C - Additional Information [ fakultativ, nicht wiederholend ]

No.

Tag

Option

Name

Status

16R

95a

70E

16S

◄ MT569 - Aufstellung über Sicherheiten und Exposition in Dreiparteien-Geschäft

MT574.W8BENO - IRS 1441 NRA-Formular W8-BEN ►

CORP	Corporate Action Reference	Reference assigned by the account servicer to unambiguously identify a corporate action event.
SEME	Sender's Message Reference	Reference assigned by the Sender to unambiguously identify the message.

Option A	:4!c//8!n	(Qualifier)(Date)
Option C	:4!c//8!n6!n	(Qualifier)(Date)(Time)
Option E	:4!c//8!n6!n[,3n][/[N]2!n[2!n]]	(Qualifier)(Date)(Time)(Decimals)(UTC Indicator)

Option A	:4!c//3!c	(Qualifier)(Number Id)
Option B	:4!c/[8c]/30x	(Qualifier)(Data Source Scheme)(Number)

PREV	Previous Message Reference	Message reference of the linked message which was previously sent.
RELA	Related Message Reference	Message reference of the linked message which was previously received.

Option P	:4!c//4!a2!a2!c[3!c]	(Qualifier)(Identifier Code)
Option R	:4!c/8c/34x	(Qualifier)(Data Source Scheme)(Proprietary Code)

MAIL	Mailing Address	Indicates whether the address is a mailing address.
PERM	Permanent Address	Indicates whether the address is a permanent address.

Option S	:4!c/[8c]/4!c/2!a/30x	(Qualifier)(Data Source Scheme)(Type of ID)(Country Code)(Alternate ID)
Option T	:4!c//2*35x	(Qualifier)(Name)

ADDR	Address	Permanent residence address.
CITY	City	City or town.
COUN	Country of Incorporation or Organisation	Country of organisation under whose laws the company is created, organised or governed. This is not applicable to individuals.
LOCA	Location	Location, State or Province identification.
RESI	Country of Residence	Country in which a person resides (the place of a person's home). In the case of a company, it is the country from which the affairs of that company are directed.

Option C	:4!c//2!a	(Qualifier)(Country Code)
Option D	:4!c//[2!a]/35x	(Qualifier)(Country Code)(Place)
Option G	:4!c//2*35x	(Qualifier)(Address)

TAXR	Withholding Tax Rate	Percentage of a cash distribution that will be withheld by a tax authority.
WITF	Withholding of Foreign Tax Rate	Rate of foreign tax withheld by foreign tax authority with jurisdiction in the market where the issuer paid the income.
WITL	Withholding of Local Tax Rate	Rate of local tax withheld by local tax authority with jurisdiction in the country where the beneficial owner resides.

GRSS	Gross Amount	Amount of money before deductions and allowances have been made.
NETT	Net Cash Amount	Amount of money after deductions and allowances have been made, if any, that is, the total amount +/- charges/fees.
TAXR	Withholding Tax Amount	Amount of money withheld by a tax authority.
WITF	Withholding of Foreign Tax Amount	Amount of money withheld by foreign tax authority with jurisdiction in the market where the issuer paid the income.
WITL	Withholding of Local Tax Amount	Amount of money withheld by local tax authority with jurisdiction in the country where the beneficial owner resides.

MEOR	Originator of Message	Party that originated the message, if other than the Sender.
MERE	Recipient of Message	Party that is the final destination of the message, if other than the Receiver.

SWIFT ISO15022 NormDetailansicht für Nachricht MT574.IRSLST - IRS 1441 NRA-IRS Liste wirtschaftlicher Eigentümer

Verwendung der Nachricht MT574.IRSLST

Anwendungsfeld der Nachricht MT574.IRSLST

IRS Beneficial Owners' List: Scope

Struktur der Nachricht MT574.IRSLST

Definition

Format

Codes

Definition

Format

Codes

Definition

Format

Definition

Format

Codes

Definition

Format

Definition

Format

Codes

Definition

Format

Definition

Format

Definition

Format

Codes

Definition

Format

Definition

Format

Definition

Format

Codes

Definition

Format

Codes

Definition

Format

Codes

Definition

Format

Definition

Format

Codes

Definition

Format

Codes

Definition

Format

Codes

Definition

Format

Codes

Definition

Format

Definition

Format

Definition

Format

Codes

Definition

Format

Codes

Definition

Format

Codes

Definition

Format

Definition

Format

Definition

Format

Codes

Definition

Format

Codes

Definition

Format

SWIFT ISO15022 Norm
Detailansicht für Nachricht MT574.IRSLST - IRS 1441 NRA-IRS Liste wirtschaftlicher Eigentümer