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.
For this type of account: | Give the SOCIAL SECURITY number of — | For this type of account: | Give the EMPLOYER IDENTIFICATION number of— | |||||
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) | |||||||
4. Custodian account of a minor (Uniform Gift to Minors Act) | The minor(2) | 10. Corporate account | The corporation | |||||
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 | |||||
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 | |||||
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 | |||||
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 | |||||
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. |