GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE FORM W-9
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.
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For this type of account: | | Give the SOCIAL SECURITY number of — | | | | For this type of account: | | Give the EMPLOYER IDENTIFICATION number of— |
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1. An individual’s account | | The individual | | | | 9. A valid trust, estate or pension trust | | The legal entity (Do not furnish the identifying number of the personal representative or trustee unless the legal entity itself is not designated in the account title.)(5) |
2. Two or more individuals (joint account) | | The actual owner of the account or, if combined funds, any one of the individuals(1) | | | | | |
3. Husband and wife (joint account) | | The actual owner of the account or, if joint funds, either person(1) | | | | | |
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4. Custodian account of a minor (Uniform Gift to Minors Act) | | The minor(2) | | | | 10. Corporate account | | The corporation |
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5. Adult and minor (joint account) | | The adult or, if the minor is the only contributor, the minor(1) | | | | 11. Religious, charitable, or educational organization account | | The organization |
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6. Account in the name of guardian or committee for a designated ward, minor or incompetent person | | The ward, minor or incompetent person(3) | | | | 12. Partnership account held in the name of the business | | The partnership |
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7. a. The usual revocable savings trust account (grantor is also trustee) | | The grantor-trustee(1) | | | | 13.. Association, club or other tax- exempt organization | | The organization |
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b. So-called trust account that is not a legal or valid trust under state law | | The actual owner(1) | | | | 14. A broker or registered nominee | | The broker or nominee |
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8. Sole proprietorship account | | The Owner(4) | | | | 15. 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. |
| (1) | | List first and circle the name of the person whose number you furnish. |
| (2) | | Circle the minor’s name and furnish the minor’s social security number. |
| (3) | | Circle the ward’s, minor’s or incompetent person’s name and furnish such person’s social security number. |
| (4) | | Show the name of the owner. |
| (5) | | 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, the number will be considered to be that of the first name listed. |
