GUIDELINES FOR CERTIFICATION OF TAXPAYER
IDENTIFICATION NUMBER ON SUBSTITUTE FORM W-9
HOW TO OBTAIN A TAXPAYER IDENTIFICATION NUMBER.--If you do not have a
taxpayer identification number, apply for one immediately. To apply, obtain FORM
SS-5, Application for a Social Security Card (for individuals), from your local
office of the Social Security Administration (or, in the case of resident aliens
who do not have and are not eligible for Social Security numbers, Form W-7,
Application for Individual Taxpayer Identification Number), or FORM SS-4,
Application for Employer Identification Number (for businesses and all other
entities), from your local IRS office.
PAYEES AND PAYMENTS EXEMPT FROM BACKUP WITHHOLDING.--Payees specifically
exempted from backup withholding include the following:
(1) A corporation.
(2) An organization exempt from tax under section 501(a), or an IRA, or a
custodial account under section 403(b)(7), if the account satisfies the
requirements of section 401(f)(2).
(3) The United States or any of its agencies or instrumentalities.
(4) A state, the District of Columbia, a possession of the United States, or
any of their political subdivisions or instrumentalities.
(5) A foreign government or any of it political subdivisions, agencies or
instrumentalities.
(6) An international organization or any of its wholly owned agencies or
instrumentalities.
(7) A foreign central bank of issue.
(8) A registered dealer in securities or commodities registered in the U.S.
or a possession of the U.S.
(9) A real estate investment trust.
(10) An entity registered at all times during the tax year under the
Investment Company Act of 1940.
(11) A common trust fund operated by a bank under section 584(a).
(12) A financial institution.
Exempt payees described above should file Form W-9 to avoid possible
erroneous backup withholding. FILE THIS FORM WITH THE PAYER, FURNISH YOUR
TAXPAYER IDENTIFICATION NUMBER IN PART I OF THE SUBSTITUTE FORM W-9, WRITE
"EXEMPT" IN PART II OF THE FORM, SIGN AND DATE THE FORM AND RETURN IT TO THE
PAYER.
Payments that are not subject to information reporting are also not subject
to backup withholding. For details, see section 6045 of the Internal Revenue
Code, and the regulation thereunder.
PENALTIES
FAILURE TO FURNISH TAXPAYER IDENTIFICATION NUMBER.--If you fail to furnish
your correct taxpayer identification number to a requester, 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.
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 penalty.
CRIMINAL PENALTY FOR FALSIFYING INFORMATION.--Willfully falsifying
certifications or affirmations may subject you to criminal penalties including
fines and/or imprisonment.
PRIVACY ACT NOTICE.--Section 6109 of the Internal Revenue Code requires most
recipients of dividends, interest, or certain other payments to furnish their
correct taxpayer identification number to persons who must file information
returns with the IRS. The IRS uses the numbers for identification purposes and
to help verify the accuracy of your tax return. You must provide your taxpayer
identification number whether or not you are required to file a tax return.
Payers must generally withhold 31% of such payments to a payee who does not
furnish a taxpayer identification number to a payer. Certain penalties may also
apply.
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WHAT NAME AND NUMBER TO GIVE THE REQUESTER
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GIVE THE NAME
AND SOCIAL
FOR THIS TYPE OF SECURITY NUMBER
ACCOUNT: OF:
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1. Individual The individual
2. Two or more The actual owner of
individuals (joint the account or, if
account) combined funds, the
first individual on
the account(1)
3. Custodian account of The minor(2)
a minor (Uniform
Gift to Minors Act)
4. a. The usual The
revocable savings grantor-trustee(1)
trust (grantor is
also trustee)
b. So-called trust The actual owner(1)
account that is
not a legal or
valid trust under
state law
5. Sole proprietorship The owner(3)
6. A valid trust, Legal entity(4)
estate or pension
trust
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FOR ADDITIONAL INFORMATION CONTACT YOUR TAX
ADVISOR OR THE INTERNAL REVENUE SERVICE
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GIVE THE
NAME AND
EMPLOYER
FOR THIS TYPE OF IDENTIFICATION
ACCOUNT: NUMBER OF:
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7. Corporate The corporation
8. Association, club, The organization
religious,
charitable,
educational, or
other tax-exempt
organization
9. Partnership The partnership
10. A broker or The broker or
registered nominee nominee
11. Account with the The public entity
Department of
Agriculture in the
name of a public
entity (such as a
state or local
government, school
district, or prison)
that receives
agriculture program
payment
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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 or
employer identification number.
4. 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, THE NUMBER WILL
BE CONSIDERED TO BE THAT OF THE FIRST NAME LISTED.
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