666 Acta Apostolicae Sedis - Commentarium Officiale

results in one or more U.S. indicia being associated with the account, then the Reporting HS/VCS Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B(4) of this section and one of the exceptions in such subparagraph applies with respect to that account.

4. Notwithstanding a finding of U.S. indicia under subparagraph B(1) of this section, a Reporting HS/VCS Financial Institution is not required to treat an account as a U.S. Reportable Account if:

a) Where the Account Holder information unambiguously indicates a U.S. place of birth, the Reporting HS/VCS Financial Institution ob- tains, or has previously reviewed and maintains a record of:

(1) A self-certification that the Account Holder is neither a U.S. citi- zen nor a U.S. resident for tax purposes (which may be on an IRS Form W-8 or other similar agreed form);

(2) A non-U.S. passport or other government-issued identification evidencing the Account Holder's citizenship or nationality in a country other than the United States; and

(3) A copy of the Account Holder's Certificate of Loss of Nationality of the United States or a reasonable explanation of:

(a) The reason the Account Holder does not have such a certifi- cate despite relinquishing U.S. citizenship; or

(b) The reason the Account Holder did not obtain U.S. citizenship at birth.

b) Where the Account Holder information contains a current U.S. mail- ing or residence address, or one or more U.S. telephone numbers that are the only telephone numbers associated with the account , the Report- ing HS/VCS Financial Institution obtains, or has previously reviewed and maintains a record of:

(1) A self-certification that the Account Holder is neither a U.S. citi- zen nor a U.S. resident for tax purposes (which may be on an IRS Form W-8 or other similar agreed form); and

(2) Documentary evidence, as defined in paragraph D of section VI of this Annex I, establishing the Account Holder's non-U.S. status.

c) Where the Account Holder information contains standing instruc- tions to transfer funds to an account maintained in the United States, the Reporting HS/VCS Financial Institution obtains, or has previ- ously reviewed and maintains a record of: