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Form W-9 (Rev. ta20Q7) Page 3
<br />Generally, individuals (including sole proprietors} are not exempt
<br />from hackup withholding. Corporations are exempt from backup
<br />withhoiding #or certain payments, such as Interest and dividends.
<br />Note. !f you are exempt from backup withholding, you should
<br />still complete this form to avoid possible erroneous backup
<br />withholding.
<br />The following payees are exempt from backup withhoiding:
<br />1. An organization exempt from tax under section 501(a), any
<br />IRA, or a custodial account under section 403(6}(7} if the account
<br />satisfies the requirements of section 401(f}(2),
<br />2. The United States or any of its agencies or
<br />instrumentaitties,
<br />3. A state, the District of Columba, a possession of the United
<br />States, or any of their political subdivisions or instnrmentalities,
<br />4. A foreign government or any of its political subdivisions,
<br />agencies, or instrumentaoties, or
<br />5. An international organization or any of its agencies or
<br />instrumentalit{es.
<br />Other payees that may be exempt from backup withhoiding
<br />include:
<br />6. A corporation,
<br />7. A foreign central bank of issue,
<br />8. A dealer in securities or commodities required to register in
<br />the United States, the District of Columbia, or a possession of
<br />the United States,
<br />9. A futures commission merchant regis#ered with the
<br />Commodity Futures Trading Commission,
<br />10. A real estate investment trust,
<br />11. An entity registered at a[l times during the tax year under
<br />the Investment Company Act of 1840,
<br />12. A common tnust fund operated by a bank under section
<br />584(a),
<br />13. A financial institution,
<br />14. A middleman known in the investment community as a
<br />nominee or custodian, or
<br />15. A trust exempt from tax under section 664 or described in
<br />section 4947,
<br />The chart below shows types of payments that may be
<br />exempt• from backup withholding. The chart appties to the
<br />exempt payees osted above, 1 through 15.
<br />lF the payment is for ... THEN the payment is exempt
<br /> for . •
<br />interest and dividend payments All exempt payees except
<br /> for 9
<br />Broker transactions Exempf payees 1 through 13.
<br /> Also, a person registered under
<br /> fhe investment Advisers Act of
<br />• 1940 who regularly acts as a
<br /> broker
<br />Barter exchange transact€ons Exempt payees 1 Through 5
<br />and patronage dividends
<br />Payments over $600 required Qenerally exempt payees
<br />z
<br />to be reported and direct 1 through 7
<br />sales over $5,000'
<br />'See Form tQ99-MISC, Misceilaneous Income, and its instructbns.
<br />=however, the folbvr~g payments made to a corporation (Including gross
<br />proceeds paid to an attorney under section &045(fa, even ff Uie attorney is a
<br />corporation) and reportable on Forrn tUg9-MISC are not exempt from
<br />backup Cvithholding: medtcat and heaEth care payments, attorneys' fees, and
<br />payments for services paid by a federal executive agency.
<br />Part 1. Taxpayer identification
<br />Number (TIN)
<br />Enter your TIN in the appropriate boz, if you are a resident
<br />alien and you do not have and are not eligible to get an SSN,
<br />your TW is your iRS individual taxpayer identification number
<br />(1TIN}. Enter it in the social security number box. If you do not
<br />have an ITEN, see Now fc get a T!N below.
<br />If you are a sole proprietor and you have an EIN, you may
<br />enter either your SSN or EEN. However, the 1RS prefers that you
<br />use your SSN.
<br />If you are asingle-member LLC that is disregarded as an
<br />entity separate from its owner {see Limited JJabitJiy company
<br />(LLC) on page 2}, enter the owner`s SSN (or EIN, if the owner
<br />has one}. Do not enter the disregarded entity's EiN. h the LLC is
<br />classified as a corporation or partnership, enter the entity's EIN.
<br />Note. See the chart on page 4 for further clarification of name
<br />and TlN combinations.
<br />How to get a TIN. if you do not have a TIN, apply for one
<br />immediately. To apply for an SSN, get Form SS-5, Application
<br />for a Social Security Card, from your local Social Security
<br />Administration office or get this form online at wl,vw.ssa.gov. Ycu
<br />may also get this form by calling 1-800-772-1213. Use Fomt
<br />W-7, Application for iRS lndlviduai Taxpayer identification
<br />Number, to apply for an ITIN, or Form SS-4, Applcation for
<br />Employer Identification Number, to apply for an EIN. You can
<br />apply for an EIN online by accessing the iRS website at
<br />www.irs.gov/businesses and cocking on Employer ldentiflcation
<br />Number (EIN} under Starting a Business. You can get Forms W-7
<br />and SS-4 from the IRS by visiting www.frs.gov or by calling
<br />1-800-TAX-FORM (1-800-828-3676}.
<br />If you are asked to complete Form W-9 but do not have a TtN,
<br />write °Applied For" in the space for the TIN, sign and date the
<br />form. and give [t to the requester. For Interest and dividend
<br />payments, and certain payments made with respect to readily
<br />tradable instruments, genera[fy you wail have 60 days to get a
<br />TIN and glue it fo the requester before you are subject to backup
<br />withholding on payments. The 60-day rule does not apply to
<br />other types of payments. You wilt be subject to backup
<br />withholding on all such payments until you provide your TiN to
<br />the requester.
<br />Note. Entering "Applied For" means that you have already
<br />applied far a TIN or that you intend to apply for one soon.
<br />Caufton: R disregarded domesfic entity that has a foreign owner
<br />must use the appropriate Form W-8.
<br />Part 11. Certification
<br />To establish to the withholding agent that you are a U.S. person,
<br />or resident alien, sign Form W-9. You may be requested to sign
<br />by the withholding agent even if items 1, 4, and 5 below indicate
<br />otherwise.
<br />For a Joint account, only the person whose TIN is shown in
<br />Part i should sign {when required}. Exempt payees, see Exempt
<br />Payee on page 2.
<br />Signature requirements. Complete the certification as Indicated
<br />in 1 through 5 below.
<br />1. Interest, dividend, and barter exchange accounts
<br />opened before i9t34 and broker accounts considered active
<br />during 1983. You must give your correct TIN, but you do not
<br />have to sign the certification.
<br />2. Interest, dividend, broker, and barter exchange
<br />accounts opened after i883 and broker accounts considered
<br />inactive during i863. You must sign the certification or backup
<br />withholding wall apply. if you are subject to backup withholding
<br />and you are merely providing your correct TIN to the requester,
<br />you must cross out item 2 fn the certi€ICatlon before signing the
<br />form.
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