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8
<br />Farm W-8 (Rev. id-2dd7)
<br />~ The U.S. grantor or other owner of a grantor trust and not the
<br />trust, and
<br />• The U.S. trust {other than a grantor frost} and not the
<br />beneficiaries of the trust.
<br />Foreign person. if you are a foreign persori, do not use Form
<br />W-9. Instead, use the appropriate Form W-S {see Publication
<br />515, Withholding of Tax on Nonresident Aliens and Foreign
<br />Entities}.
<br />Nonresident alien who becomes a resident alien. Generally,
<br />only a nonresident alien individual may use the terms of a tax
<br />treaty to reduce or eliminate U.S. tax on certain types of income.
<br />However, most tax treaties contain a provision known as a
<br />"saving clause." Exceptions specified in the saving clause may
<br />permit an exemption from tax to continue for certain types of
<br />income even af#er the payee has othenviss become a U.S.
<br />resident alien far tax purposes.
<br />If you are a U.S. resident alien who is relying on an exception
<br />contained in the saving clause of a tax treaty to claim an
<br />exemption from U.S. tax on certain types of income, you must
<br />attach a statement to Form W-9 that specifies the following five
<br />items:
<br />1. The treaty country. Generally, this must be the same treaty
<br />under which you claimed exemption from tax as a nonresident
<br />alien.
<br />2. The treaty article addressing the income.
<br />3. The article number (or Location} in the tax treaty that
<br />contains the saving clause and its exceptions.
<br />4. The Eype and amount of Income that qualifies for the
<br />exemption from tax.
<br />5. Sufficient facts to justify the exemption from tax under the
<br />terms of the treaty article.
<br />Example. Article 20 of the U.S: China income fax treaty aitovrs
<br />an exemption from tax far scholarship income received by a
<br />Chinese student temporarily present in the United States. Under
<br />U.S. law, this student wilt become a resident alien far tax
<br />purposes if his or her stay in the United States exceeds 5
<br />calendar years. However, paragraph 2 of the first Protocol to the
<br />U.S: China treaty {dated April 30, 1984} allows the provisions of
<br />Article 20 to continue to apply even after the Chinese student
<br />becomes a resident alien of the United States. A Chinese
<br />student who qualifies for this exception (under paragraph 2 of
<br />the first protaeof) and is relying on this exception to claim an
<br />exemption from tax on his or her scholarship or fellowship
<br />Income would attach #o Form W-9 a statement that includes the
<br />Information described above to support that exemption.
<br />If you are a nonresident a13en or a foreign entity not subject to
<br />backup withholding, give the requester the appropriate
<br />completed Form W-8.
<br />What is backup withholding? Persons making certain payments
<br />to you must under certain conditions withhold and pay to the
<br />tRS 28% of such payments. This is calked "backup withholding °
<br />Payments that may be subject to backup withholding lnc[ude
<br />Interest, tax-exempt interest, dividends, broker and barter
<br />exchange transactions, rents, royalties, nonemplayee pay, and
<br />certain payments from fishing boat operators. Real estate
<br />transactions are not subject #o backup withholding.
<br />You will not be subject to backup withholding on payments
<br />you receive if you give the requester your correct TiN, make the
<br />proper certifications, and report all your taxable interest and
<br />dividends on your tax return.
<br />Payments you receive wiEl be subject to backup
<br />withholding if:
<br />1. You do not furnish your T!N to the requester,
<br />2. You do not certify your TEN when required (see the Part II
<br />instructions on page 3 for details),
<br />3. The 1RS tells the requester that you famished an incorrect
<br />TIN,
<br />Page 2
<br />4. The IRS tells you tha# you are sub}ect to backup
<br />withholding because you did not report ail your interest and
<br />dividends an your tax return {for reportable Interest and
<br />dividends only), or
<br />5. You do not certify to the requester that you are not subject
<br />to backup withholding under 4 above {for reportable interesE and
<br />dividend accounts opened after 19(33 only}.
<br />Certain payees and payments are exempt from backup
<br />withhotding. See the instructions below and the separate
<br />lnstnrctions for the Requester of Form W-9.
<br />Also see &pecfal rules for partnerships on page
<br />Penalties
<br />Failure fo furnish TIN. if you fail to furnish your correct TIN to a
<br />requester, you are subject to a penalty of $50 for each such
<br />failure unless your failure is due #o reasonable cause and not to
<br />willful neglec#.
<br />Givrl penalty for false information with respect to
<br />withholding. ff you make a false statement with na reasonable
<br />bass that results in no backup withholding, you are subjecE to a
<br />$500 penalty.
<br />Criminal penalty for falsifying information. Willfully falsifying
<br />certiflcaElons or affirmations may subject you to criminal
<br />penalties including fines and/or imprisonment.
<br />Misuse of TINS. If the requester discloses or uses TINs to
<br />violation of fedora[ law, the requester may be subject to civil and
<br />criminal penalties.
<br />Specific Instructions
<br />Name
<br />If you are an Individual, you must generally enter the name
<br />shown on your income Fax return. However, if you have changed
<br />your fast name, for instance, due #o marriage without lnformfng
<br />the Social Security Administration of the name change, enter
<br />your first name, the fast name shown on your social security
<br />card, end your new East name.
<br />If the account is in joint names, list first, and then circle, the
<br />name of the person or entity whose number you entered in Part l
<br />of the form.
<br />Sole proprietor. Enter your fndivfduai name as shown on your
<br />income tax return on the "Name" line. You may enter your
<br />business, trade, or "doing business as (DBA)" name on the
<br />"Business name" sine.
<br />Limited liability company {LLG}. Check the. "Limited liability
<br />company" box only and enter the appropriate code for the tax
<br />classification ("D" for disregarded entity, "C" for corporation, "P"
<br />for partnership) !n the space provided.
<br />For a single-member LLC (ncluding a fore€gn LLC with a
<br />domestic owner) that is disregarded as an entity sepazate from
<br />its owner under Regulations section 301.7701-3, enter the
<br />owner's name on the "Name" line. Enter the LLC's name on the
<br />"Business name" line.
<br />For an LLC classified as a partnership or a corporation, enter
<br />the LLC's name on the "Name" Ifne and any business, trade, or
<br />DBA name on the "business name" line.
<br />Other entities. Enter your business name as shown on required
<br />iedaral tax documents on the "Name" ifne. Thrs name should
<br />match the name shown on the charter or other Eegal document
<br />creating the entity. You may enter any business, trade, or DBA
<br />name on the 'Business name° line.
<br />Nate. You are requested to check the appropriate box for your
<br />status (individuaUsote proprietor, corporation, etc.).
<br />Exempt Payee
<br />!f you are exempt from backup withholding, enter your name as
<br />described above and check the appropriate bax for your status,
<br />then check the "Exempt payee" box in the line following the
<br />business name, sign and date the form.
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