Operational Information

Tax forms to use - U.S.A. - CFCL

Asset Services | Tax | USA CFCL

Reference

Service level
CFCL
Last Updated
10.09.2026

The attached forms are for use in relation to U.S. tax procedures via Clearstream Fund Centre S.A.

NQI clients wishing to apply for an omnibus structure and holding securities on behalf of multiple underlying recipients: please contact your Relationship Officer.

Please note that as soon as you invest in a US taxable fund security, you must certify your account. Clients who receive US source income must document their account with a proper tax certification.

External Links
pdf
Affidavit - U.S.A.
01.12.2025
pdf
One-Time Certificate – U.S. Financial Institution
10.09.2026
pdf
One-Time Certificate – FFI – QIA: Qualified Intermediary assuming primary Non-Resident Alien (NRA) withholding responsibility and 1099 reporting and backup withholding responsibility
10.09.2026
pdf
One-Time Certificate – FFI – QIB: Segregated account for FATCA compliant recipients being U.S. specified persons for which payee specific 1099 reporting is requested
10.09.2026
pdf
One-Time Certificate – FFI – QIB: Omnibus account for both FATCA non-compliant and compliant recipients being non-U.S. beneficial owners, U.S. exempt recipients and U.S. specified persons in a U.S. payee pool
10.09.2026
pdf
One-Time Certificate – FFI – QIC: Segregated account for FATCA compliant recipients being U.S. specified persons for which payee specific 1099 reporting is requested
10.09.2026
pdf
One-Time Certificate – FFI – NQI: Segregated Account for FATCA non-compliant recipients or FATCA compliant recipients being non-U.S. beneficial owners, U.S. exempt recipients or U.S. specified persons in a U.S. Payee Pool
10.09.2026
pdf
One-Time Certificate – FFI – QIC – NQI: Omnibus Account for exclusively FATCA non-compliant recipients and/or FATCA compliant recipients being non-U.S. beneficial owners, U.S. exempt recipients and U.S. specified persons in a U.S. payee pool
10.09.2026
pdf
One-Time Certificate – FFI – QIC: Account for exclusively FATCA compliant recipients being non-U.S. beneficial owners, U.S. exempt recipients and U.S. specified persons in a U.S. payee pool
10.09.2026
pdf
One-Time Certificate – FFI – QIC Account for exclusively FATCA compliant recipients being non-U.S. beneficial owners, U.S. exempt recipients, or U.S. specified persons in a U.S. payee pool (QIC for non-U.S. BO and U.S. exempt)
10.09.2026
pdf
One-Time Certificate – FATCA compliant FFI / Exempted Beneficial Owner Own account
10.09.2026
pdf
Portfolio Interest Standing Instruction - For QIC omnibus account for exclusively FATCA compliant recipients being Non-U.S Beneficial owners and U.S exempt recipients
16.01.2026
pdf
U.S. Tax Guide Decision Table
23.09.2025