SWIFT ISO 15022 - Code 0009 Meanings Type 9: Capital gains. Artist or Athlete: Recipient is an artist or athlete. Type 9: Qualified Intermediary represents income is exempt. Usages Message type Field number Tag MT574.IRSLST (IRS 1441 NRA-IRS Beneficial Owners' List) 16 22F (Indicator) MT574.IRSLST (IRS 1441 NRA-IRS Beneficial Owners' List) 24 22F (Indicator)