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Form W-9(Rev.1-2011) Page 2
<br /> The person who gives Form W-9 to the partnership for purposes of Certain payees and payments are exempt from backup withholding.
<br /> establishing its U.S.status and avoiding withholding on its allocable See the instructions below and the separate Instructions for the
<br /> share of net income from the partnership conducting a trade or business Requester of Form W-9.
<br /> in the United States is in the following cases: Also see Special rules for partnerships on page 1.
<br /> •The U.S.owner of a disregarded entity and not the entity,
<br /> Updating Your Information
<br /> •The U.S.grantor or other owner of a grantor trust and not the trust,
<br /> and You must provide updated information to any person to whom you
<br /> •
<br /> claimed to be an exempt payee if you are no longer an exempt payee
<br /> The U.S.trust(other than a grantor trust)and not the beneficiaries of
<br /> the trust. and anticipate receiving reportable payments in the future from this
<br /> person.For example,you may need to provide updated information if
<br /> Foreign person.If you are a foreign person,do not use Form W-9. you are a C corporation that elects to be an S corporation,or if you no
<br /> Instead,use the appropriate Form W-8(see Publication 515, longer are tax exempt.In addition,you must furnish a new Form W-9 if
<br /> Withholding of Tax on Nonresident Aliens and Foreign Entities). the name or TIN changes for the account,for example,if the grantor of a
<br /> Nonresident alien who becomes a resident alien.Generally,only a grantor trust dies.
<br /> nonresident alien individual may use the terms of a tax treaty to reduce Penalties
<br /> or eliminate U.S.tax on certain types of income.However,most tax
<br /> treaties contain a provision known as a"saving clause."Exceptions Failure to furnish TIN.If you fail to furnish your correct TIN to a
<br /> specified in the saving clause may permit an exemption from tax to requester,you are subject to a penalty of$50 for each such failure
<br /> continue for certain types of income even after the payee has otherwise unless your failure is due to reasonable cause and not to willful neglect.
<br /> become a U.S.resident alien for tax purposes. Civil penalty for false information with respect to withholding.If you
<br /> If you are a U.S.resident alien who is relying on an exception make a false statement with no reasonable basis that results in no
<br /> contained in the saving clause of a tax treaty to claim an exemption backup withholding,you are subject to a$500 penalty.
<br /> from U.S.tax on certain types of income,you must attach a statement Criminal penalty for falsifying information.Willfully falsifying
<br /> to Form W-9 that specifies the following five items: certifications or affirmations may subject you to criminal penalties
<br /> 1.The treaty country.Generally,this must be the same treaty under including fines and/or imprisonment.
<br /> which you claimed exemption from tax as a nonresident alien.
<br /> Misuse of TINs.If the requester discloses or uses TINS in violation of
<br /> 2.The treaty article addressing the income. federal law,the requester may be subject to civil and criminal penalties.
<br /> 3.The article number(or location)in the tax treaty that contains the
<br /> saving clause and its exceptions. Specific Instructions
<br /> 4.The type and amount of income that qualifies for the exemption Name
<br /> from tax.
<br /> 5.Sufficient facts to justify the exemption from tax under the terms of If you are an individual,you must generally enter the name shown on
<br /> the treaty article. your income tax return.However,if you have changed your last name,
<br /> for instance,due to marriage without informing the Social Security
<br /> Example.Article 20 of the U.S.-China income tax treaty allows an Administration of the name change,enter your first name,the last name
<br /> exemption from tax for scholarship income received by a Chinese shown on your social security card,and your new last name.
<br /> student temporarily present in the United States.Under U.S.law,this If the account is in joint names,list first,and then circle,the name of
<br /> student will become a resident alien for tax purposes if his or her stay in
<br /> the United States exceeds 5 calendar years.However,paragraph 2 of the person or entity whose number you entered in Part I of the form.
<br /> the first Protocol to the U.S.-China treaty(dated April 30,1984)allows Sole proprietor.Enter your individual name as shown on your income
<br /> the provisions of Article 20 to continue to apply even after the Chinese tax return on the"Name"line.You may enter your business,trade,or
<br /> student becomes a resident alien of the United States.A Chinese "doing business as(DBA)"name on the"Business name/disregarded
<br /> student who qualifies for this exception(under paragraph 2 of the first entity name"line.
<br /> protocol)and is relying on this exception to claim an exemption from tax Partnership,C Corporation,or S Corporation.Enter the entity's name
<br /> on his or her scholarship or fellowship income would attach to Form on the"Name"line and any business,trade,or"doing business as
<br /> W-9 a statement that includes the information described above to (DBA)name"on the"Business name/disregarded entity name"line.
<br /> support that exemption. Disregarded entity.Enter the owner's name on the"Name"line.The
<br /> If you are a nonresident alien or a foreign entity not subject to backup name of the entity entered on the"Name"line should never be a
<br /> withholding,give the requester the appropriate completed Form W-8. disregarded entity.The name on the"Name"line must be the name
<br /> What is backup withholding?Persons making certain payments to you shown on the income tax return on which the income will be reported.
<br /> must under certain conditions withhold and pay to the IRS a percentage For example,if a foreign LLC that is treated as a disregarded entity for
<br /> of such payments.This is called"backup withholding." Payments that U.S.federal tax purposes has a domestic owner,the domestic owner's
<br /> may be subject to backup withholding include interest,tax-exempt name is required to be provided on the"Name"line.If the direct owner
<br /> interest,dividends,broker and barter exchange transactions,rents, of the entity is also a disregarded entity,enter the first owner that is not
<br /> royalties,nonemployee pay,and certain payments from fishing boat disregarded for federal tax purposes.Enter the disregarded entity's
<br /> operators.Real estate transactions are not subject to backup name on the"Business name/disregarded entity name"line.If the owner
<br /> withholding. of the disregarded entity is a foreign person,you must complete an
<br /> You will not be subject to backup withholding on payments you appropriate Form W-8.
<br /> receive if you give the requester your correct TIN,make the proper Note.Check the appropriate box for the federal tax classification of the
<br /> certifications,and report all your taxable interest and dividends on your person whose name is entered on the"Name"line(Individual/sole
<br /> tax return. proprietor,Partnership,C Corporation,S Corporation,Trust/estate).
<br /> Payments you receive will be subject to backup Limited Liability Company(LLC).If the person identified on the
<br /> withholding if: "Name"line is an LLC,check the"Limited liability company"box only
<br /> 1.You do not furnish your TIN to the requester, and enter the appropriate code for the tax classification in the space
<br /> provided.If you are an LLC that is treated as a partnership for federal
<br /> 2.You do not certify your TIN when required(see the Part II tax purposes,enter"P"for partnership.If you are an LLC that has filed a
<br /> instructions on page 3 for details), Form 8832 or a Form 2553 to be taxed as a corporation,enter"C"for
<br /> 3.The IRS tells the requester that you furnished an incorrect TIN, C corporation or"S"for S corporation.If you are an LLC that is
<br /> disregarded as an entity separate from its owner under Regulation
<br /> 4.The IRS tells you that you are subject to backup withholding
<br /> section 01-3(except for employment and excise tax), not
<br /> because you did not report all your interest and dividends on your tax
<br /> return(for reportable interest and dividends only),or check the a LLC box unless the owner of the LLC(required t be
<br /> identified on the"Name"line)is another LLC that is not disregarded for
<br /> 5.You do not certify to the requester that you are not subject to federal tax purposes.If the LLC is disregarded as an entity separate
<br /> backup withholding under 4 above(for reportable interest and dividend from its owner,enter the appropriate tax classification of the owner
<br /> accounts opened after 1983 only). identified on the"Name"line.
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