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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Give the Give the
For this type of account SOCIAL SECURITY number For this type of account EMPLOYER
of: IDENTIFICATION
number of:
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1. An individual's account The individual 6. A valid trust, estate, or Legal entity (Do not furnish
pension trust the identifying number of the
personal representative or
trustee unless the legal entity
itself is not designated in the
account title).(4)
2. Two or more individuals The actual owner of the 7. Corporate or LLC electing The corporation
(joint account) account or, if combined funds, corporate status on Form
the first individual on the 8832
account(1)
3. Custodian account of a The minor(2) 8. Association, club, The organization
minor (Uniform Gifts to religious, charitable,
Minors Act) educational, or other tax-
exempt organization
account
4. a. The usual revocable The grantor-trustee(1) 8. Partnership or The partnership
savings trust account multi-member LLC
(grantor is also trustee)
b. So-called trust account The actual owner(1) 10. A broker or registered The broker or nominee
that is not a legal or valid nominee
trust under state law
5. Sole proprietorship The owner(3) 11. Account with the The public entity
or single-owned LLC 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
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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 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 (SSN) or employer identification number (EIN) if you have one on
the second name line. (IRS encourages sole proprietors to use their SSNs).
4 List first and circle the name of the legal trust, estate, or pension
trust.
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.
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HOW TO OBTAIN A TIN
If you don't have a taxpayer identification number or you don't know your
number, obtain Form SS-5, Application for a Social Security Number Card, or Form
SS-4, Application for Employer Identification Number, or Form SS-7, Application
for IRS Individual Taxpayer Identification Number to apply for an ITIN and apply
for a number.
PAYEES EXEMPT FROM BACKUP WITHHOLDING
Payees exempt from backup withholding on all payments include the following:
o An organization exempt from tax under section 501(a), any IRA, or a
custodial account under section 403(b)(7) if the account satisfies the
requirements of Section 401(f)(2).
o The United States or any of its agencies or instrumentalities.
o A state, the District of Columbia, a possession of the United States, or
any of their political subdivisions or instrumentalities.
o A foreign government or any of its political subdivisions, agencies, or
instrumentalities.
o An international organization or any of its agencies or instrumentalities.
Other payees that MAY BE EXEMPT from backup withholding include:
o A corporation.
o A foreign central bank of issue.
o A dealer in securities or commodities required to register in the United
States, the District of Columbia, or a possession of the United States.
o A futures commission merchant registered with the Commodity Futures
Trading Commission.
o A real estate investment trust.
o An entity registered at all times during the tax year under the Investment
Company Act of 1940.
o A common trust fund operated by a bank under section 584(a).
o A financial institution.
o A middleman known in the investment community as a nominee or custodian.
o A trust exempt from tax under section 664 or described in section 4947.
Payments of dividends and patronage dividends not generally subject to backup
withholding include the following:
o Payments to nonresident aliens subject to withholding under section 1441.
o Payments to partnerships not engaged in a trade or business in the United
States and that have at least one nonresident alien partner.
o Payments of patronage dividends where the amount received is not paid in
money.
o Payments made by certain foreign organizations.
o Section 404(k) distributions made by an ESOP.
Payments of interest not generally subject to backup withholding include the
following:
o 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 to you in the course of the payer's trade of business and you have
not provided your correct taxpayer identification number to the payer.
o Payments of tax-exempt interest (including exempt-interest dividends under
section 852).
o Payments described in section 6049(b)(5) to nonresident aliens.
o Payments on tax-free covenant bonds under section 1451.
o Payments made by certain foreign organizations.
o Mortgage or student loan interest paid to you.
Exempt payees described above should file Substitute Form W-9 to avoid possible
erroneous backup withholding. FURNISH YOUR TAXPAYER IDENTIFICATION NUMBER, WRITE
"EXEMPT" ON THE FACE OF THE FORM IN PART II, SIGN AND DATE THE FORM, AND RETURN
IT TO THE PAYER.
Certain payments, other than interest, dividends and patronage dividends that
are not subject to information reporting are also not subject to backup
withholding. For details, see the regulations under sections 6041, 6041A(a),
6045 and 6050A.
PRIVACY ACT NOTICE. -- Section 6109 requires most recipients of dividend,
interest or other payments to give their correct taxpayer identification numbers
to payers who must report the payments to the IRS. The IRS uses the numbers for
identification purposes and to help verify the accuracy of tax returns. Payers
must be given the numbers whether or not recipients are required to file tax
returns. Payers must generally withhold 28% (or such other rate specified by the
Internal Revenue Code) of taxable interest, dividend and certain other payments
to a payee who does not furnish a taxpayer identification number to a payer.
Certain penalties may also apply.
PENALTIES
(1) Penalty for Failure to Furnish Taxpayer Identification Number. -- If you
fail to furnish your correct taxpayer identification number to a payer, 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.
(2) Civil Penalty for False Information With Respect to Withholding. -- If you
make a false statement with no reasonable basis which results in no imposition
of backup withholding, you are subject to a penalty of $500.
(3) Criminal Penalty for Falsifying Information. -- Willfully falsifying
certifications or affirmations may subject you to criminal penalties including
fines and/or imprisonment.
FOR ADDITIONAL INFORMATION CONTACT YOUR TAX CONSULTANT OR THE INTERNAL REVENUE
SERVICE.
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