This data element provides identifying information about the territory organized financial
institute (TOFI) that is acting as an intermediary on behalf of the reported financial account or an
entity that received the reported payment.
• The TIN of an Intermediary is its US EIN, if it has been issued one. If the TOFI does not
have a US EIN then the TIN is the EIN used by the relevant U.S. territory to identify the
TOFI.
• No more than one