GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION NUMBER ON SUBSTITUTE FORM W-9
What Is backup withholding? Persons making certain payments to you must withhold and pay to the IRS 31% of such payments under certain conditions. This is called "backup withholding." Payments that may be subject to backup withholding include interest, dividends, broker and barter exchange transactions, rents, royalties, nonemployee pay, and certain payments from fishing boat operators. Real estate transactions are not subject to backup withholding.
If you give the requester your correct TIN, make the proper certifications, and report all your taxable interest and dividends on your tax return, payments you receive will not be subject to backup withholding. Payments you receivewill be subject to backup withholding if:
1. You do not furnish your TIN to the requester, or
2. You do not certify your TIN when required (see the Part III instructions on page 2 for details), or
3. The IRS tells the requester that you furnished an incorrect TIN, or
4. The IRS tells you that you are subject to backup withholding because you did not report all your interest and dividends on your tax return (for reportable interest and dividends only), or
5. You do not certify to the requester that you are not subject to backup withholding under 3 above for reportable interest and dividend accounts opened after 1983 only).
Certain payees and payments are exempt from backup withholding. See the Part II instructions.
Penalties
Failure to furnish TIN. If you fail to furnish your correct TIN to a requester, you are subject to a penalty of $50 for each such failure unless your failure is due to reasonable cause and not to willful neglect.
Civil penalty for false information with respect to withholding. If you make a false statement with no reasonable basis that results in no backup withholding, you are subject to a $500 penalty.
Criminal penalty for falsifying information. Willfully falsifying certifications or affirmations may subject you to criminal penalties including fines and/or imprisonment.
Misuse of TINs. If the requester discloses or uses TINs in violation of Federal law, the requester may be subject to civil and criminal penalties.
Specific Instructions
Name. If you are an individual, you must generally enter the name shown on your social security card. However, if you have changed your last name, for instance, due to marriage, without informing the Social Security Administration of the name change, enter your first name, the last name shown on your social security card, and your new last name.
If the account is in joint names, list first and then circle the name of the person or entity whose number you enter in Part I of the form.
Sole proprietor. You must enter yourindividual name as shown on your social security card. You may enter your business, trade, or "doing business as" name on thebusiness name line.
Other entities. Enter your business name as shown on required Federal tax documents. This name should match the name shown on the charter or other legal document creating the entity. You may enter any business, trade, or "doing business as" name on the business name line.
Part I—Taxpayer Identification Number (TIN)
You must enter your TIN in the appropriate box. If you are a resident alien and you do not have and are not eligible to get an SSN, your TIN is your IRS individual taxpayer identification number (ITIN). Enter it in the social security number box. If you do not have an ITIN, seeHow to Get a TIN below.
If you are a sole proprietor and you have an EIN, you may enter either your SSN or EIN. However, using your EIN may result in unnecessary notices to the requester.
Note: See the chart on this page for further clarification of name and TIN combinations.
How To Get a TIN.—If you do not have a TIN, apply for one immediately. To apply for an SSN, getForm SS-5, Application for a Social Security Card, from your local Social Security Administration office. Get Form W-7, Application for IRS Individual Taxpayer Identification Number, to apply for an ITIN orForm SS-4, Application for Employer Identification Number, to apply for an EIN. You can get Forms W-7 and SS-4 from the IRS by calling 1-800-TAX-FORM (1-800-829-3676) or from the IRS's Internet Web Site at www.irs.gov.
If you do not have a TIN, write "Applied For" in the space for the TIN, sign and date the form, and give it to the requester. For interest and dividend payments, and certain payments made with respect to readily tradable instruments, you will generally have 60 days to get a TIN and give it to the requester. Other payments are subject to backup withholding.
Note: Writing "Applied For" means that you have already applied for a TINOR that you intend to apply for one soon.
Part II—For Payees Exempt From Backup Withholding
Individuals (including sole proprietors) arenot exempt from backup withholding. Corporations are exempt from backup withholding for certain payments, such as interest and dividends.
If you are exempt from backup withholding, you should still complete this form to avoid possible erroneous backup withholding. Enter your correct TIN in Part I, write "Exempt" in Part II, and sign and date the form.
If you are a nonresident alien or a foreign entity not subject to backup withholding, give the requester a completedForm W-8 (certification of foreign status).
Part III—Certification
For a joint account, only the person whose TIN is shown in Part I should sign (when required).
Privacy Act Notice
Section 6109 of the Internal Revenue Code requires you to give your correct TIN to persons who must file information returns with the IRS to report interest, dividends, and certain other income paid to you, mortgage interest you paid, the acquisition or abandonment of secured property, cancellation of debt, or contributions you made to an IRA or MSA. The IRS uses the numbers for identification purposes and to help verify the accuracy of your tax return. The IRS may also provide this information to the Department of Justice for civil and criminal litigation, and to cities, states, and the District of Columbia to carry out their tax laws.
You must provide your TIN whether or not you are required to file a tax return. Payers must generally withhold 31% of taxable interest, dividend, and certain other payments to a payee who does not give a TIN to a payer. Certain penalties may also apply.
What Name and Number To
Give the Requester
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| For this type of account: | | Give name and SSN of: |
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| 1. Individual | | The individual |
| 2. Two or more individuals (joint account) | | The actual owner of the account or, if combined funds, the first individual on the account1 |
| 3. Custodian account of a minor (Uniform Gift to Minors Act) | | The minor2 |
| 4. a. The usual revocable savings trust (grantor is also trustee) | | The grantor-trustee1 |
| b. So-called trust account that is not a legal or valid trust under state law | | The actual owner1 |
| 5. Sole proprietorship | | The owner3 |
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| For this type of account: | | Give name and EIN of: |
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| 6. Sole proprietorship | | The owner3 |
| 7. A valid trust, estate, or pension trust | | Legal entity4 |
| 8. Corporation | | The corporation |
| 9. Association, club, religious, charitable, educational, or other tax-exempt organization | | The organization |
| 10. Partnership | | The partnership |
| 11. A broker or registered nominee | | The broker or nominee |
| 12. Account with the Department of Agriculture in the name of a public entity (such as a state or local government, school district, or prison) that receives agricultural program payments | | The public entity |
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1List first and circle the name of the person whose number you furnish. If only one person on a joint account has an SSN, that person" number must be furnished.
2Circle the minor's name and furnish the minor's SSN.
3 You must show your individual name, but you may also enter your business or "doing business as" name. You may use either your SSN or EIN (if you have one).
4 List first and circle the name of the legal trust, estate, or pension trust. (Do not furnish the TIN of the personal representative or trustee unless the legal entity itself is not designated in the account tile.)
Note: If no name is circled when more than one name is listed, the number will be considered to be that of the first name listed.
