• The TIN of a participating foreign financial institution, reporting financial institution,
or a registered deemed compliant foreign financial institution is the global intermediary
identification number (GIIN) issued to such entity.
• The TIN of a Sponsoring Entity is the GIIN issued to such entity when it is acting in its
capacity as Sponsoring Entity.
• The TIN of an entity that is a specified U.S. person is the entity’s U.S. employer identification
number (EIN).
• The TIN of an entity that is a territory organized financial institution (TOFI) and that is
reported as an intermediary is its U.S. EIN. If the TOFI does not have a U.S.EIN then TIN is
the EIN used by the relevant U.S. territory tax administration to identify the TOFI.