The element applies only to the document part in which it is included. In the case of repeated or corrected data elements CorrMessageRefId and CorrDocRefId must contain the identifiers MessageRefId and DocRefId respectively for the data referred to. In the case of a correction the unchanged elements shall be transmitted again - except for the element DocRefId. New Data Corrected Data Void Data Amended Data New Test Data Corrected Test Data Void Test Data Amended Test Data Filer Category PFFI (other than a Reporting Model 2 FFI and including a U.S. branch of a PFFI not treated as a U.S. person) RDC FFI Limited Branch or Limited FFI Reporting Model 2 FFI QI, WP, or WT Direct Reporting NFFE Sponsoring Entity of a Sponsored FFI Sponsoring Entity of a Sponsored Direct Reporting NFFE Trustee of a Trustee-Documented Trust Withholding Agent (including a U.S. branch of a PFFI, Reporting Model 1 FFI, Reporting Model 2 FFI, or RDC FFI treated as a U.S. person and a U.S. branch of a Reporting Model 1 FFI (including any other RDC FFI) or Limited FFI that is not treated as a U.S. person) Territory Financial Institution treated as a U.S. person Account Holder Type Owner-Documented FFI with specified U.S. owner(s) Passive NFFE with substantial U.S. owner(s) Non-Participating FFI Specified U.S. Person Direct Reporting NFFE For U.S. Government Use Only (Attention to FIs and HCTAs: Restricted, Do Not Use) The code describing the nature of the payments used in FATCA Dividends Interest Gross Proceeds/Redemptions Other Account Number Type IBAN OBAN ISIN OSIN Other