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GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION NUMBER ON SUBSTITUTE FORM W-9
Guidelines for Determining the Proper Identification Number for the Payee (You) 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. All "Section" references are to the Internal Revenue Code of 1986, as amended. "IRS" is the Internal Revenue Service.
| |
|
For this type of account:
| | Give the social security
number of—
| | For this type of account:
| | Give the employer
identification number of—
|
|---|
| |
|
| 1. | | Individual | | The individual | | 8. | | Sole proprietorship | | The owner(4) |
2. |
|
Two or more individuals
(joint account) |
|
The actual owner of the account or, if combined funds, the first individual on the accounts(1) |
|
9. |
|
A valid trust, estate, or pension trust |
|
The legal entity(5) |
3. |
|
Husband and wife (joint account) |
|
The actual owner of the account or, if combined funds, either person1 |
|
10. |
|
Corporate |
|
The corporation |
4. |
|
Custodian account of a minor (Uniform Gift to Minors Act) |
|
The minor(2) |
|
11. |
|
Association, club, religious, charitable, educational, or other tax-exempt organization |
|
The organization |
5. |
|
Adult and minor (joint account) |
|
The adult or, if the minor is the only contributor, the minor(1) |
|
12. |
|
Partnership |
|
The partnership |
6. |
|
Account in the name of a guardian or committee for a designated ward, minor or incompetent person |
|
The ward, minor or incompetent person(3) |
|
13. |
|
A broker or registered nominee |
|
The broker or nominee |
7. |
|
a. The usual revocable savings trust account (grantor also is trustee) |
|
The grantor-trustee(1) |
|
14. |
|
Account with the Department of Agriculture in the name |
|
The public entity |
| | | b. So-called trust account that is not a legal or valid trust under state law | | The actual owner(1) | | | | of a public entity (such as a State or local government, school district, or prison) that receives agricultural program payments | | |
| |
|
- (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 number must be furnished.
- (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)
- You must show your individual name, but you also may 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).
- (5)
- List first and circle the name of the legal trust, estate, or pension trust. (Do not furnish the taxpayer identification number of the personal representative or trustee unless the legal entity itself is not designated in the account title.)
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
NUMBER OF SUBSTITUTE FORM W-9
Page 2
Obtaining a Number
If you do not have a taxpayer identification number or you do not know your number, obtain Form SS-5, Application for a Social Security Card, at the local Social Security Administration office, or Form SS-4, Application for Employer Identification Number (for business and all other entities), or Form W-7 for Individual Taxpayer Identification Number (for alien individuals required to file U.S. tax returns), by calling 1 (800) TAX-FORM, or at an office of the Social Security Administration or the Internal Revenue Service.
Payees Exempt from Backup Withholding
Payees specifically exempted from withholding include:
- •
- An organization exempt from tax under Section 501(a), an individual retirement account (IRA), or a custodial account under Section 403(b)(7), if the account satisfies the requirements of Section 401(f)(2).
- •
- The United States or a state thereof, the District of Columbia, a possession of the United States, or a political subdivision or wholly owned agency or instrumentality of any one or more of the foregoing.
- •
- An international organization or any agency or instrumentality thereof.
- •
- A foreign government and any political subdivision, agency or instrumentality thereof.
Payees that may be exempt from backup withholding include:
- •
- A corporation.
- •
- A financial institution.
- •
- A dealer in securities or commodities required to register in the United States, the District of Columbia, or a possession of the United States.
- •
- A real estate investment trust.
- •
- A common trust fund operated by a bank under Section 584(a).
- •
- An entity registered at all times during the tax year under the Investment Company Act of 1940.
- •
- A middleman known in the investment community as a nominee or who is listed in the most recent publication of the American Society of Corporate Secretaries, Inc., Nominee List.
- •
- A futures commission merchant registered with the Commodity Futures Trading Commission.
- •
- A foreign central bank of issue.
- •
- A trust exempt from tax under Section 664 or described in Section 4947.
Payments of dividends and patronage dividends generally exempt from backup withholding include:
- •
- Payments to non-resident aliens subject to withholding under Section 1441.
- •
- Payments to partnerships not engaged in a trade or business in the United States and that have at least one non-resident alien partner.
- •
- Payments of patronage dividends not paid in money.
- •
- Payments made by certain foreign organizations.
- •
- Section 404(k) payments made by an ESOP.
Payments of interest generally exempt from backup withholding include:
- •
- Payments of interest on obligations issued by individuals. Note: You may be subject to backup withholding if this interest is $600.00 or more and you have not provided to the payer your correct taxpayer identification number.
- •
- Payments of tax-exempt interest (including exempt-interest dividends under Section 852).
- •
- Payments to non-resident aliens described in Section 6049(b)(5).
- •
- Payments on tax-free covenant bonds under Section 1451.
- •
- Payments made by certain foreign organizations.
- •
- Mortgage or student loan interest paid to you.
Certain payments, other than payments of interest, dividends, and patronage dividends, that are exempt from information reporting also are exempt from backup withholding. For details, see Sections 6041, 6041A, 6042, 6044, 6045, 6049, 6050A and 6050N and the regulations thereunder.
Exempt payees should complete a substitute Form W-9 to avoid possible erroneous backup withholding.FILE THIS FORM WITH THE PAYER, FURNISH YOUR TAXPAYER IDENTIFICATION NUMBER, WRITE "EXEMPT" IN PART 2 OF THE FORM, SIGN AND DATE THE FORM AND RETURN IT TO THE PAYER IF THE PAYMENTS ARE OF INTEREST, DIVIDENDS, OR PATRONAGE DIVIDENDS.
Privacy Act Notice—Section 6109 requires most recipients of dividend, interest or other payments to provide your correct taxpayer identification number 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 your return and also may provide this information to various government agencies for tax enforcement or litigation purposes. Payers must be given the numbers whether or not recipients are required to file tax returns. Payers generally must withhold 31% of taxable interest, dividend, and certain other payments to a payee who does not furnish to a payer a taxpayer identification number. Certain penalties also may apply.
Penalties
(1) Failure to Furnish Taxpayer Identification Number.—If you fail to furnish to a payer your taxpayer identification number, you are subject to a penalty of $50.00 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 that results in no backup withholding, you are subject to a $500.00 penalty.
(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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GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION NUMBER ON SUBSTITUTE FORM W-9GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION NUMBER OF SUBSTITUTE FORM W-9 Page 2
