NOTE: Check the appropiate box in the line above for the tax classification of the single-member owner. Do not check LLC if the LLC is classified as a single-member LLC that is disregarded from the owner unless the owner of the LLC is another LLC that is not disregarded from the owner for U.S. federal tax purposes. Otherwise, a single-member LLC that is disregarded from the owner should check the appropiate box for the tax classification of its owner.
4. Exemptions (codes apply only to certain entities, not only individuals;see instructions on
page 3)
(Applies to accounts maintained outside the U.S.)