| Value | Description | Help |
|---|---|---|
| 101 | Owner-Documented FFI with specified U.S. owner(s) | Owner-Documented FFI with specified U.S. owner(s) |
| 102 | Passive NFFE with substantial U.S. owner(s) | Passive NFFE with substantial U.S. owner(s) |
| 103 | Non-Participating FFI | Non-Participating FFI |
| 104 | Specified U.S. Person | Specified U.S. Person |
| 105 | Direct Reporting NFFE | Direct Reporting NFFE |
| 106 | For U.S. Government Use Only | For U.S. Government Use Only |