GUIDELINES FOR CERTIFICATION OF TAXPAYER
IDENTIFICATION NUMBER ON SUBSTITUTE FORM W-9
- --------------------------------------------------------------------------------------------------------
Give the
Give the SOCIAL EMPLOYER
FOR THIS TYPE OF SECURITY number FOR THIS TYPE OF IDENTIFICATION
ACCOUNT: of - ACCOUNT: number of -
- --------------------------------------------------------------------------------------------------------
1. An individual's The individual 9. A valid trust, estate Legal entity (Do not
account or pension trust 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 The actual owner of 10. Corporate account The corporation
individuals (joint the account or, if
account) combined funds, any
one of the
individuals (1)
3. Husband and wife The actual owner of 11. Religious, charitable, The organization
(joint account) the account or, if educational or other
joint funds, either tax-exempt
person (1) organization account
4. Custodian account of a The minor (2) 12. Partnership held in The partnership
minor (Uniform Gift to the name of the
Minors Act) business
5. Adult and minor (joint The adult or, if the 13. Association, club, or The organization
account) minor is the only other tax-exempt
contributor, the organization
minor (1)
6. Account in the name of The ward, minor or 14. A broker or registered The broker or nominee
guardian or committee incompetent person (3) nominee
for a designated ward,
minor or incompetent
person
7. a. The usual revocable The grantor-trustee 15. Account with the The public entity
savings trust (1) Department of
account (grantor is Agriculture in the
also trustee) name of a public
b. So-called trust entity (such as a
account that is not The actual owner (1) state or local
a legal or valid government, school
trust under state district or prison)
law that receives
agriculture program
payments
8. Sole proprietorship The owner (4)
account
- --------------------------------------------------------------------------------------------------------
- --------------------------
(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.
(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.
GUIDELINES FOR CERTIFICATION OF TAXPAYER
IDENTIFICATION NUMBER ON SUBSTITUTE FORM W-9
OBTAINING A NUMBER
If you don't have a taxpayer identification number or don't know your number
obtain Form SS-5 Application for a Social Security Card or Form SS-4 Application
for Employer Identification Number at the local office of the Social Security
Administration or the Internal Revenue Service and apply for a number.
PAYEES EXEMPT FROM BACKUP WITHHOLDING
Payees specifically exempted from backup withholding on ALL payments include the
following:
(1) A corporation.
(2) A financial institution.
(3) An organization exempt from tax under Section 501(a) of the Code, or an
individual retirement plan.
(4) The United States or any agencies or instrumentalities.
(5) A State, the District of Columbia, a possession of the United States, or
any of their political subdivisions or instrumentalities.
(6) A foreign government or any of its political subdivisions, agencies or
instrumentalities.
(7) An international organization or any of its agencies or
instrumentalities.
(8) A foreign central bank of issue.
(9) A registered dealer in securities or commodities registered in the U.S.
or a possession of the U.S.
(10) A real estate investment trust.
(11) An entity registered at all times during the tax year under the
Investment Company Act of 1940.
(12) A common trust fund operated by a bank under Section 584(a).
(13) An exempt charitable remainder trust, or a non-exempt trust described
in Section 4947(a)(1).
Payments of dividends and patronage dividends generally not subject to backup
withholding also include the following:
- Payments to nonresident aliens subject to withholding under Section 1441.
- Payments to partnerships not engaged in a trade or business in the United
States and which have at least one nonresident partner.
- Payments of patronage dividends where the amount received is not paid in
money.
- Payments made by certain foreign organizations.
- Payments made to a nominee.
Payments of interest generally not subject to backup withholding include the
following:
- 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 IN THE COURSE OF THE PAYER'S TRADE OR BUSINESS AND YOU HAVE NOT
PROVIDED YOUR CORRECT TAXPAYER IDENTIFICATION NUMBER TO THE PAYER.
- - Payments of tax-exempt interest (including exempt- interest dividends under
Section 852).
- - Payments described in Section 6049(b)(5) to nonresident aliens.
- - Payments on tax-free covenant bonds under Section 1451.
- - Payments made by certain foreign organizations.
- - Payments made to a nominee.
Payments that are not subject to information reporting are also not subject to
backup withholding. For details, see Sections 6041, 6041(a), 6042, 6044, 6045,
6049, 6050A, and 6050N, and their regulations.
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, WRITE "EXEMPT" ON THE FACE OF THE FORM, SIGN AND DATE THE
FORM AND RETURN IT TO THE PAYER.
PENALTIES
(1) FAILURE TO FURNISH TAXPAYER IDENTIFICATION NUMBER. If you fail to furnish
your 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.
(2) CIVIL PENALTY FOR FALSE INFORMATION WITH RESPECT TO WITHHOLDING. If you make
a false statement with no reasonable basis which results in no backup
withholding, you are subject to a $500 penalty.
(3) CRIMINAL PENALTY FOR FALSIFYING INFORMATION. Willfully falsify
certifications or affirmations may subject you to criminal penalties
including fines and/or imprisonment.
PRIVACY ACT NOTICE.--Section 6109 requires most recipients of dividends,
interest, or 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
taxable interest, dividends and certain other payments to a payee who does not
furnish a taxpayer identification number to a payer. Certain penalties may also
apply.
FOR ADDITIONAL INFORMATION CONTACT YOUR TAX CONSULTANT OR THE INTERNAL REVENUE
SERVICE.