GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE FORM W-9
GUIDELINES FOR DETERMINING THE PROPER IDENTIFICATION NUMBER 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.
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GIVE THE
GIVE THE EMPLOYER
SOCIAL SECURITY IDENTIFICATION
FOR THIS TYPE OF ACCOUNT NUMBER OF - FOR THIS TYPE OF ACCOUNT NUMBER OF -
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1. An individual's account The individual 9. A valid trust, estate, The legal entity (Do not
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 individuals The actual owner of the 10. Corporate account The corporation
(joint account) account or, if combined
funds, the first individual
on the account (1)
3. Husband and wife The actual owner of the 11. Religious, charitable or The organization
(joint account) account or, if joint funds, educational organization
the first individual on the account
account (1)
4. Custodian account of a The minor (2) 12. Partnership account held The partnership
minor (Uniform Gift to in the name of the
Minors Act) business
5. Adult and minor (joint The adult or, if the minor 13. Association, club or other The organization
account) is the only contributor, exempt organization
the 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 (1) 15. Account with the Department The public entity
trust account (grantor of Agriculture in the name
is also trustee) of a public entity (such as
a State or local government,
b. So-called trust The actual owner (1) school district, or prison)
account that is not that receives agricultural
a legal or valid trust program payments
under state law
8. Sole proprietorship The owner (4)
account
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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) Circle the ward's, minor's or incompetent person's name and furnish
such person's social security number.
(4) Show the individual name, business name or "doing business as" name
of the owner. Use either individual's social security number or
business's employer identification number (if it has one).
(5) List first and circle the name of the legal trust, estate or
pension trust.
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
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), or an
individual retirement plan.
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 required to register in securities or
commodities registered 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 An exempt charitable remainder trust, or a non-exempt trust
described in section 4947(a)(1).
o An entity registered at all times under the Investment Company Act
of 1940.
o A foreign central bank of issue.
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 U.S. and which have at least one
nonresident alien partner.
o Payments of patronage dividends where the amount received is 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 Payment 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 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 PAYER,
FURNISH YOUR TAXPAYER IDENTIFICATION NUMBER, WRITE "EXEMPT" ON THE FACE OF
THE FORM, AND RETURN IT TO THE PAYER. 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,
6041A(a), 6045, and 6050A.
PRIVACY ACT NOTICE.-Section 6109 requires most recipients of dividend,
interest or other payments to give taxpayer identification numbers to
payers who must report the payments to IRS. IRS uses the numbers for
identification purposes. Payers must be given the numbers whether or not
recipients are required to file tax returns. Beginning January 1, 1993,
payers 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 payer. 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 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) FAILURE TO REPORT CERTAIN DIVIDEND AND INTEREST PAYMENTS.-If you fail
to include any portion of an includible payment for interest, dividends or
patronage dividends in gross income, such failure will be treated as being
due to negligence and will be subject to a penalty of 5% on any portion of
an under-payment attributable to that failure unless there is clear and
convincing evidence to the contrary.
(3) 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.
(4) 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.