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 OSectionO references are to the
Internal revenue Code of 1986, as amended. OIRSO is the Internal Revenue
Service.
GIVE THE SOCIAL GIVE THE EMPLOYER
FOR THIS TYPE OF ACCOUNT: SECURITY NUMBER OF-- FOR THIS TYPE OF ACCOUNT: DENTIFICATION NUMBER OF--
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1. Individual Individual 6. Sole Proprietorship The Owner(3)
2. Two or more individuals The actual owner of the 7. A Valid Trust, Estate or The Legal Entity(4)
(joint account) account or, if combined funds, the Pension Trust
first individual on the account(1)
8. Corporate The Corporation
3. Custodian account of a The minor(2)
minor (Uniform Gift to 9. Association, Club, The Organization
Minors Act) Religious, Charitable,
Educational or Other
4. (a) The usual revocable The grantor-trustee(1) Tax-exempt
savings trust account Organization
(grantor is also
trustee) 10. Partnership The Partnership
(b) So-called trust The actual owner(1) 11. A Broker or Registered The Broker or Nomine
account that is not a Nominee
legal or valid trust
under State law 12. Account With the The Public Entity
Department of
5. Sole proprietorship The owner(3) Agriculture in the Name
account 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 a social security number, that
person's number must be furnished.
(2) Circle the minor's name and furnish minor's social security number.
(3) You must show your individual name, but you may also enter your business or
Odoing business asO name. You may use either your social security number or
your employer identification number (if you have one).
(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 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
OBTAINING A NUMBER
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, 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:
o A corporation.
o A financial institution.
o An organization exempt from tax under Section 501(a), an individual
retirement plan 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 agency or instrumentality thereof.
o A State, the District of Columbia, a possession of the United States or any
subdivision or instrumentality thereof.
o A foreign government, a political subdivision of a foreign government or
any agency or instrumentality thereof.
o An international organization or any agency or instrumentality thereof.
o A dealer in securities or commodities required to register in the U.S. or a
possession of the U.S.
o A real estate investment trust.
o A common trust fund operated by a bank under Section 584(a).
o A trust exempt from tax under Section 664 or described in Section 4947:
o An entity registered at all times under the Investment Company Act of 1940.
o A foreign central bank of issue.
PAYMENTS NOT GENERALLY SUBJECT TO BACKUP WITHHOLDING
Payment 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 U.S. and
which have at least one nonresident partner.
o Payments of patronage dividends not paid in money.
o Payments made by certain foreign organizations.
o Payments made to a nominee.
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
in the course of the payor's trade or business and you have not provided
your correct taxpayer identification number to the payor.
o Payments of tax-exempt interest (including exempt-interest dividends under
Section 852).
o Payments described in Section 6049(b)(5) to non-resident aliens.
o Payments on tax-free covenant bonds under Section 1451.
o Payments made by certain foreign organizations.
o Payments made to a nominee.
EXEMPT PAYEES DESCRIBED ABOVE SHOULD FILE FORM W-9 TO AVOID POSSIBLE ERRONEOUS
BACKUP WITHHOLDING. FILE THIS FORM WITH THE PAYOR, FURNISH YOUR TAXPAYER
IDENTIFICATION NUMBER, WRITE "EXEMPT" ON THE FACE OF THE FORM AND RETURN IT TO
THE PAYOR. IF THE PAYMENTS ARE INTEREST, DIVIDENDS OR PATRONAGE DIVIDENDS, ALSO
SIGN AND DATE THE FORM.
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, 604lA(a),
6042, 6044, 6045, 6049, 6050A and 6050N.
PRIVACY ACT NOTICE--Section 6109 requires most recipients of dividend, interest,
or other payments to give taxpayer identification numbers to payors who must
report the payments to the IRS. The IRS uses the numbers for identification
purposes. Payors must be given the numbers whether or not recipients are
required to file tax returns. Payors must generally withhold 31% of taxable
interest, dividend and certain other payments to a payee who does not furnish a
taxpayer identification number to a payor. Certain penalties may also apply.
PENALTIES
(1) PENALTY FOR FAILURE TO FURNISH TAXPAYER IDENTIFICATION NUMBER.--If you fail
to furnish your taxpayer identification number to a payor, 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 WITHHOLDER.--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.--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.