GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION NUMBER
ON SUBSTITUTE FORM W-9
Guidelines for Determining the Proper Identification Number to Give the Payer. The taxpayer identification number for an
individual is the individual's Social Security number. Social Security numbers have nine digits separated by two
hyphens: i.e., 000-00-0000. The taxpayer identification number for an entity is the entity's employer identification
number. 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.
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Give the EMPLOYER
For this type of Give the SOCIAL IDENTIFICATION NUMBER
account: SECURITY NUMBER of: For this type of account: of:
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l. An individual's account The individual 6. Sole proprietorship or The owner(3)
single-owner LLC
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 pension trust
funds, the first individual
on the account(1)
3. Custodian account of a The minor(2) 8. Corporate or LLC electing The corporation
minor (Uniform Gift to corporate status on
Minors Act) Form 8832
4. a. The usual revocable The grantor-trustee(1) 9. Association, club, The organization
savings trust (grantor is religious, charitable,
also trustee) educational, or other
tax-exempt organization
b. So-called trust account The actual owner(l) 10. Partnership or multi-member The partnership
that is not a legal or LLC
valid trust under State law
5. Sole proprietorship or The owner(3) 11. A broker or registered The broker or nominee
single-owner LLC nominee
12. Account with the Department The public entity
of Agriculture in the name
of a public entity (such as a
State or local government,
school district or prison) that
receives agriculture 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 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 (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.
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 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. All Section references below are to the Internal Revenue Code of 1986,
as amended.
Payees exempt from backup withholding:
o An organization exempt from tax under Section 501(a), or 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 political subdivision or instrumentality thereof.
o A foreign government or any political subdivision, agency or
instrumentality thereof.
o An international organization or any agency or instrumentality thereof.
Other payees that may be exempt from backup withholding:
o A corporation.
o A foreign central bank of issue.
o A dealer in securities or commodities required to register in the United
States, the District of Columbia, or a possession of the United States.
o A futures commission merchant registered with the Commodity Futures
Trading Commission.
o A real estate investment trust.
o An entity registered at all times during the tax year under the
Investment Company Act of 1940.
o A common trust fund operated by a bank under Section 584(a).
o A financial institution.
o A middleman known in the investment community as a nominee or custodian.
o A trust exempt from tax under Section 664 or described in Section 4947.
Payments 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
United States and that have at least one nonresident alien partner.
o Payments made by certain foreign organizations.
o Payments of patronage dividends not paid in money.
o Section 404(k) distributions made by an ESOP.
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 payer's trade or business and you have not
provided your correct taxpayer identification number to the payer.
o Payments of tax-exempt interest (including exempt-interest dividends
under Section 852).
o Payments described in Section 6049(b)(5) to nonresident aliens.
o Payments on tax-free covenant bonds under Section 1451.
o Payments made by certain foreign organizations.
o Mortgage or student loan interest paid to you.
Exempt payees described above should file Substitute Form W-9 to avoid possible
erroneous backup withholding. FURNISH YOUR TAXPAYER IDENTIFICATION NUMBER, WRITE
"EXEMPT" ON THE FACE 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 the regulations under Sections 6041,
6041A, 6042, 6044, 6045, 6049, 6050A and 6050N.
Privacy Act Notice. Section 6109 requires you to provide your correct
taxpayer identification number to persons who must file information returns with
the IRS to report interest, dividends and certain other income paid to you. The
IRS uses the numbers for identification purposes and to help verify the accuracy
of your tax return. The IRS may also provide this information to the Department
of Justice for civil and criminal litigation, and to cities, states and the
District of Columbia to carry out their tax laws. The IRS may also disclose this
information to other countries under a tax treaty, or to Federal and state
agencies to enforce Federal nontax criminal laws and to combat terrorism. Payers
must be given the numbers whether or not recipients are required to file tax
returns. Payers must generally withhold 28% of taxable interest, dividends, and
certain other payments to a payee who does not furnish a taxpayer identification
number to a payee. Certain penalties may also apply.
Penalties:
(1) Penalty for failure to furnish Taxpayer Identification Number. If you fail
to furnish your correct taxpayer identification number to a payer, 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
imposition of backup withholding, you are subject to a penalty of $500.
(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.