GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER (TIN) ON SUBSTITUTE FORM W-9
Guidelines For Determining The Proper Name And Identification Number to Give The Payer. Social security numbers
(SSNs) have nine digits separated by two hyphens: i.e., 000-00-0000. Employer identification numbers (EINs) have nine
digits separated by only one hyphen: i.e., 00-0000000. The table below will help determine the name and number to give
the requestor.
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For this type of account: Give name and SSN of: For this type of account: Give name and EIN of:
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1. Individual The individual 6. Sole proprietorship or The owner(3)
single-owner LLC
2. Two or more individuals The actual owner of
(joint account) the account or, if 7. A valid trust, estate or The legal entity(4)
combined funds, the pension trust
first individual on
the account(1) 8. Corporate or LLC electing The corporation
corporate status on Form
3. Custodian account of a The minor(2) 8837
minor (Uniform Gift to
Minors Act) 9. Association, club, The organization
religious, charitable,
4. a. The usual revocable The grantor-trustee(1) educational or other
savings trust account tax-exempt organization
(grantor is also trustee)
10. Partnership or The partnership
b. So-called trust multi-member LLC
account that is not a The actual owner(1)
legal or valid trust 11. A broker or registered The broker or nominee
under state law nominee
5. Sole proprietorship or 12. Account with the The public entity
single-owner LLC The owner(3) 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. If only one person on a joint account has
an SSN, that person's number must be furnished.
(2) Circle the minor's name and furnish the minor's SSN.
(3) You must show your individual name, but you may also enter your business or "doing business as" name. You may use
either your SSN or your EIN (if you have one).
(4) List first and circle the name of the legal trust, estate or pension trust. (Do not furnish the identifying
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 more than one name is listed, the number will be considered to be that of the first
name listed.
GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE FORM W-9
Page 2
How To Get A TIN
If you do not have a TIN, apply for one Exempt payees described at left should file
immediately. To apply for an SSN, get Form SS-5, Form W-9 to avoid possible erroneous backup withholding.
Application for a Social Security Card, from your local FURNISH YOUR TAXPAYER IDENTIFICATION NUMBER, WRITE
Social Security Administration office or get this form "EXEMPT" IN PART II OF THE FORM, SIGN AND DATE THE FORM
on-line at www.ssa.gov/online/ss5.html. You may also AND RETURN IT TO THE PAYER. If you are a nonresident
get this form by calling 1-800-772-1213. Use Form W-7, alien or a foreign entity not subject to backup
Application for IRS Individual Taxpayer Identification withholding, give the payer a completed Form W-8,
Number, to apply for an ITIN or Form SS-4, Application Certificate of Foreign Status.
for Employer Identification Number, to apply for an
EIN. You can get Forms W-7 and SS-4 from the IRS by Privacy Act Notice.
calling 1-800-TAX-FORM (1-800-829-3676) or from the IRS
Web Site at www.irs.gov. Section 6109 of the Internal Revenue Code requires
you to provide your correct TIN to persons who must
Payees Exempt From Backup Withholding file information with the IRS to report interest,
dividends and certain other income paid to you, mortgage
The following is a list of payees specifically interest you paid, the acquisition or abandonment of
exempted from backup withholding: secured property, cancellation of debt, or contributions
you made to an IRA or Archer MSA. The IRS uses the
(1) An organization exempt from tax under numbers for identification purposes and to help verify
section 501(a), any IRA, or a custodial account the accuracy of your return. The IRS may also provide
under section 403(b)(7) if the account satisfies this information to the Department of Justice for
the requirements of section 401(f)(2). criminal and civil litigation and to cities, states and
the District of Columbia to carry out their tax laws.
(2) The United States or of any of its agencies or The IRS may also disclose this information to other
instrumentalities. countries under a tax treaty, or to Federal and state
agencies to enforce Federal nontax criminal laws and to
(3) A state, the District of Columbia, a possession combat terrorism.
of the United States, or any of their political
subdivisions or instrumentalities. You must provide your TIN whether or not you
are required to file a tax return. Payers must generally
(4) A foreign government or any of its political withhold 30 percent of taxable interest, dividend and
subdivisions, agencies or instrumentalities. certain other payments to a payee who does not furnish a
TIN to a payer. Certain penalties may also apply.
(5) An international organization or any of its
agencies or instrumentalities. Penalties
Other payees that may be exempt from backup (1) Failure to furnish TIN. If you fail to furnish
withholding include: your correct TIN to a requester, you are subject
to a penalty of $50 for each such failure unless
(6) A corporation. your failure is due to reasonable cause and not to
willful neglect.
(7) A foreign central bank of issue.
(2) Civil penalty for false information with respect
(8) A dealer in securities or commodities required to to withholding. If you make a false statement with
register in the United States, the District of no reasonable basis which results in no backup
Columbia, or a possession of the United States. withholding, you are subject to a $500 penalty.
(9) A futures commission merchant registered with the (3) Criminal penalty for falsifying information.
Commodity Futures Trading Commission Willfully falsifying certifications or
affirmations may subject you to criminal penalties
(10) A real estate investment trust. including fines and/or imprisonment.
(11) An entity registered at all times during the tax (4) Misuse of TINs. If the requester discloses or uses
year under the Investment Company Act of 1940. TINs in violation of Federal law, the requester
may be subject to civil and criminal penalties.
(12) A common trust fund operated by a bank under
section 584(a). FOR ADDITIONAL INFORMATION CONTACT YOUR TAX
CONSULTANT OR THE INTERNAL REVENUE SERVICE.
(13) A financial institution.
(14) A middleman known in the investment community as
a nominee or custodian.
(15) A trust exempt from tax under section 664 or
described in section 4947.