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NC Office of the State Controller Substitute W-9 Instructions Page 1 <br />General Instructions <br />For General Instructions, please refer to the IRS Form W-9 located on the IRS Website (https://www.irs.gov/). <br />Specific Instructions <br />Section 1 -Taxpayer Identification <br />1.Taxpayer Identification Type. Check the type of identification number provided in box 2. <br />2.Taxpayer Identification Number (TIN). Enter taxpayer’s nine-digit Employer Identification Number (EIN), Social Security Number (SSN), or Individual Taxpayer <br />Identification Number (ITIN) without dashes. <br />Note: If an LLC has one owner, the LLC's default tax status is "disregarded entity". If an LLC has two owners, the LLC's default tax status is "partnership". If an LLC has <br />elected to be taxed as a corporation, it must file IRS Form 2553 (S Corporation) or IRS Form 8832 (C Corporation). <br />3.Dunn and Bradstreet Universal Numbering System (DUNS). Vendors are requested to enter their DUNS number, if applicable. <br />4.Legal Name. Enter the legal name as registered with the IRS or Social Security Administration. In general, enter the name shown on your income tax return. Do <br />not enter a Disregarded Entity Name on this line. <br />5.Business Name. Business, Disregarded Entity, trade, or DBA ("doing business as") name. <br />Contact Information <br />6.Enter your Legal Address. <br />7.Enter your Remittance Address, if applicable. A Remittance Address is the location in which you or your entity receives business payments. <br />8.Enter the Contact Name. <br />9.Enter your Business Phone Number. <br />10.Enter your Fax Number, if applicable. <br />11.Enter your Email Address, if applicable. <br />For clarification on IRS Guidelines, see www.irs.gov. <br />12.Entity Type. Select the appropriate entity type. <br />13.Entity Classification. Select the appropriate classification type. <br />Exemptions <br />If you are exempt from backup withholding and/or FATCA reporting, enter in the Exemptions box, any code(s) that may apply to you. See Exempt payee code and <br />Exemption from FATCA reporting code below. <br />14.Exempt payee code. Generally, individuals (including sole proprietors) are not exempt from backup withholding. Corporations are exempt from backup <br />withholding for certain payments, such as interest and dividends. Corporations are not exempt from backup withholding for payments made in settlement of <br />payment card or third party network transactions. <br />Note. If you are exempt from backup withholding, you should still complete this form to avoid possible erroneous backup withholding. <br />The following codes identify payees that are exempt from backup withholding: <br />1 - An organization exempt from tax under section 501(a), any IRA, or a custodial account under section 403(b)(7) if the account satisfies the requirements of section <br />401(f)(2) <br />2 - The United States or any of its agencies or instrumentalities <br />3 - A state, the District of Columbia, a possession of the United States, or any of their political subdivisions, or instrumentalities <br />4 - A foreign government or any of its political subdivisions, agencies, or instrumentalities <br />5 - A corporation <br />6 - A dealer in securities or commodities required to register in the United States, the District of Columbia, or a possession of the United States <br />7 - A futures commission merchant registered with the Commodity Futures Trading Commission <br />8 - A real estate investment trust <br />9 - An entity registered at all times during the tax year under the Investment Company Act of 1940 <br />10- A common trust fund operated by a bank under section 584(a) <br />11 - A financial institution <br />12 - A middleman known in the investment community as a nominee or custodian <br />13 - A trust exempt from tax under section 664 or described in section 4947. <br />DocuSign Envelope ID: F8ACCDE8-686F-4083-B46D-486310D8A869