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
SOCIAL SECURITY
FOR THIS TYPE OF ACCOUNT: NUMBER OF-- FOR THIS TYPE OF ACCOUNT:
- --------------------------------------------- ---------------------------------- ---------------------------------------------
1. An individual's account The individual 9. A valid trust, estate, or pension
trust
2. Two or more individuals (joint The actual owner of the account 10. Corporate account
account) or, if combined funds, any one of
the individuals(1)
3. Husband and wife (joint account) The actual owner of the account 11. Religious, charitable, or
or, if joint funds, either educational organization account
person(1)
4. Custodian account of a minor The minor(2) 12. Partnership account held in the
(Uniform Gift to Minors Act) name of the business
5. Adult and minor (joint account) The adult or, if the minor is the 13. Association, club or other
only contributor, the minor(1) tax-exempt organization
6. Account in the name of guardian or The ward, minor, or incompetent 14. A broker or registered nominee
committee for a designated ward, person(3)
minor, or incompetent person
7. a. The usual revocable savings The grantor-trustee(1) 15. Account with the Department of
trust account (grantor is also Agriculture in the name of a
trustee) public entity (such as a State or
local
government, school district, or
b. So-called trust account that is The actual owner(1)
not a legal or valid trust under prison) that receives agricultural
State law program payments
8. Sole proprietorship account The owner(4)
GIVE THE EMPLOYER
IDENTIFICATION
NUMBER OF--
- --------- ----------------------------------
1. The legal entity (Do not furnish
the identifying number of the
personal representative or
trustee unless the legal entity
itself is not designated in the
account title.)(5)
2. The corporation
3. The organization
4. The partnership
5. The organization
6. The broker or nominee
7. The public entity
8.
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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) 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.
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:
- - A corporation.
- - A financial institution.
- - An organization exempt from tax under section
501(a), or an individual retirement plan.
- - The United States or any agency or instrumentality
thereof.
- - A State, the District of Columbia, a possession of
the United States, or any subdivision or
instrumentality thereof.
- - A foreign government, a political subdivision of a
foreign government, or any agency or
instrumentality thereof.
- - An international organization or any agency or
instrumentality thereof.
- - A dealer in securities or commodities required to
register in the U.S. or a possession of the U.S.
- - A real estate investment trust.
- - A common trust fund operated by a bank under
section 584(a).
- - An exempt charitable remainder trust, or a
non-exempt trust described in section 4947(a)(1).
- - An entity registered at all times under the
Investment Company Act of 1940.
- - A foreign central bank of issue.
Payments of dividends and patronage dividends not generally
subject to backup withholding 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 U.S. and which have at least one
nonresident partner.
- - Payments of patronage dividends where the amount
renewed is not paid in money.
- - Payments made by certain foreign organizations.
- - Payments made to a nominee.
Payments of interest not generally 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
non-resident aliens.
- - Payments on tax-free covenant bonds under section
1451.
- - Payments made by certain foreign organizations.
- - Payments made to a nominee.
Exempt payees described above must still complete the
Substitute Form W-9 enclosed herewith 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), 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 payers who must report the payments
to IRS. IRS uses the numbers for identification purposes and
to help verify the accuracy of the recipient's tax return.
Payers must be given the numbers whether or not recipients are
required to file tax returns. 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 which 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.--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.
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