US FATCA – Default Codes For Missing U.S. TINs

May 14, 2021 – North America – U.S FATCA – Default codes for missing U.S. TINs

222222222 – Preexisting individual account with only U.S. indicia being a U.S. place of birth.

333333333 – New individual account that (1) has indicia of a U.S. place of birth, and (2) either:
(a) has a change in circumstances causing the self-certification originally obtained at account opening to be incorrect or unreliable, and a new self-certification has not been obtained, or
(b) was below the threshold for documenting and reporting the account at the time of account opening and subsequently exceeded the threshold, and a self-certification has not been obtained.

444444444 – Pre-existing individual and entity account that (1) has U.S, indicia other than a U.S. place of birth, and (2) either:
(a) has a change in circumstances, causing the self-certification or other documentation originally obtained to be incorrect or unreliable, and a new self-certification or other documentation has not been obtained, or
(b) was below the threshold for documenting and reporting the account at the time of account opening and subsequently exceeded the threshold, and a self-certification or other documentation has not been obtained.

555555555 – New individual and entity account that has a U.S, indicia other than a U.S. place of birth, and (2) either:
(a) has a change in circumstances causing the self-certification or other documentation originally obtained to be incorrect or unreliable, and a new self-certification or other documentation has not been obtained, or
(b) was below the threshold for documenting and reporting the account at the time of account opening and subsequently exceeded the threshold, and a self-certification or other documentation has not been obtained.

666666666 – Preexisting entity account with account balance exceeding $1,000,000 held by a passive NFFE with respect to which no self-certifications have been obtained and no U.S. indicia has been identified in relation to its controlling persons.

777777777 – For pre-existing accounts where there is no TIN available and the account has been dormant or inactive, but remains above the reporting threshold, also known as a “dormant account”.

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