GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
Guidelines for Determining the Proper Identification Number to Give the Payer — Social Security numbers have nine digits separated by two hyphens: i.e., 000-00-0000. Employer Identification numbers have nine digits separated by only one hyphen: i.e., 00-0000000. The table below will help determine the number to give the payer.
For this type of account: | ||||
Give the | ||||
SOCIAL SECURITY | ||||
number of — | ||||
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 account(1) | ||
3. | Custodian account of a minor (Uniform Gift to Minors Act) | The minor(2) | ||
4. | a. The usual revocable savings trust account (grantor is also trustee) | The grantor-trustee(1) | ||
b. So-called trust account that is not a legal or valid trust under State law | The actual owner(1) | |||
5. | Sole proprietorship or single- owner LLC | The owner(3) | ||
6. | Sole proprietorship or single- owner LLC | The owner(3) | ||
7. | A valid trust, estate, or pension trust | Legal entity(4) | ||
8. | Corporate | The corporation | ||
9. | Association, club, religious, charitable, educational organization or other tax-exempt organization | The organization | ||
10. | Partnership or multi-member LLC | 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 governmental, school district or prison) that receives agricultural program payments. | The public entity |
(1) | List first and circle the name of the person whose number you furnish. If only one person on a joint account has a social security number, that person’s social security number must be furnished. |
(2) | Circle the minor’s name and furnish the minor’s social security number. |
(3) | You must show your individual name, but you may also enter your business or “doing business as” name. You may use either your social security number or your employer identification number (if you have one). |
(4) | List first and circle the name of the legal trust, estate or pension trust. |
NOTE: | If no name is circled when there is more than one name listed, the number will be considered to be that of the first name listed. |
GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
• | A corporation |
• | A financial institution |
• | An organization exempt from tax under section 501(a),* an individual retirement plan or a custodial account under Section 403(b)(7) if the account satisfies the requirements of Section 401(f)(2). |
• | The United States or any agency or instrumentality thereof. |
• | A State, The District of Columbia, a possession of the United States, or any subdivision or instrumentality thereof. |
• | A foreign government, a political subdivision of a foreign government, or any agency or instrumentality thereof. |
• | An international organization or any agency or instrumentality thereof. |
• | A registered dealer in securities or commodities required to register in the U.S., the District of Columbia or a possession of the U.S. |
• | A real estate investment trust. |
• | A common trust fund operated by a bank under Section 584(a). |
• | An entity registered at all times under the Investment Company Act of 1940. |
• | A futures commission merchant registered with the Commodity Futures Trading Commission. |
• | A middleman known in the investment community as a nominee or custodian. |
• | A trust exempt from tax under Section 664 or described in Section 4947. |
• | A foreign central bank of issue. |
• | Payments to nonresident aliens subject to withholding under section 1441. |
• | Payments to partnerships not engaged in a trade or business in the U.S. and which have at least one nonresident partner. |
• | Payments of patronage dividends where the amount renewed is not paid in money. |
• | Payments made by certain foreign organizations. |
• | Section 404(k) distributions made by an ESOP. |
• | Payments of interest on obligations issued by individuals. Note: You may be subject to backup withholding if this interest is $600 or more and is paid in the course of the payer’s trade or business and you have not provided your correct taxpayer identification number to the payer. |
• | Payments of tax-exempt interest (including exempt-interest dividends under section 852). |
• | Payments described in section 6049(b)(5) to non-resident aliens. |
• | Payments on tax-free covenant bonds under section 1451. |
• | Payments made by certain foreign organizations. |
• | Mortgage or student loan interest paid to you. |
PRIVACY ACT NOTICE.Section 6109 of the Internal Revenue Code requires you to provide 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 Archer MSA. The IRS uses the numbers of 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. We may also disclose this information to other countries under a tax treaty, or to federal and state agencies to enforce Federal nontax criminal laws and to combat terrorism. You must provide your TIN whether or not you are required to file a tax return. Payers must generally withhold 28% 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.
Penalties
FOR ADDITIONAL INFORMATION CONTACT YOUR TAX CONSULTANT OR THE INTERNAL REVENUE SERVICE.
* | Unless otherwise indicated, all section references are to the Internal Revenue Code of 1986, as amended. |