25C - AGMT MERCHANT PROCESSING SVCS

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Form W-9 (Rev. 0.201 In the cases below, the following person must give Form W-9 to the partnership for purposes of establishing Its U.S. status and avoiding withholding on its allocable share of net Income from the partnership conducting a trade or business In the United States: • In the case of a disregarded entity with a U.S. owner, the U.S. owner of the disregarded entity and rot the entity, • In the case of a grantor trust with a U.S. grantor or other U.S. owner, generally, the U.S. grantor or other U.S, owner of the grantor trust and not the trust, and • In the case of a U.S, trust (other than a grantor trust), the U.S. trust (other than a grantor trust) and not the beneficiaries of the trust. Foreign person. If you are a foreign person or the U.S. branch of a foreign bank that has elected to be treated as a U.S. person, do not use Form W-9. Instead, use the appropriate Form W -S or Form 8233 (see Publication 615, Withholding of Tax on Nonresident Aliens and Foreign Entitles). Nonresident alien who becomes a resident allen. Generally, only a nonresident alien Individual may use the terms of a tax treaty to reduce or eliminate U.S. tax on certain types of Income. However, most tax treaties contain a prevision known as a'saving clause." Exceptions specified In the saving clause may permit an exemption from tax to continue for certain types of Income even after the payee has otherwise become a U.S. resident alien for tax purposes. If you are a U.S. resident alien who Is relying on an exception contained In the saving clause of a tax treaty to claim an exemption from U.S. tax on certain types of Income, you must attach a statement to Farm W-9 that specifies the following five Items: 1. The treaty country. Generally, this must be the same treaty under which you claimed exemption from tax as a nonresident alien. 2. The treaty article addressing the Income. 3. The article number (at location) in the tax treaty that contains the saving clause and Its exceptions. 4. The type and amount of Income that qualifies for the exemption from tax. S. Sufficient facts to justify the exemption from tax under the terms of the treaty article. Example. Article 20 of the U.S: CNna Income tax treaty allows an exemptlon from tax for scholarship Income received by a Chinese student temporarily present N the United States. Under U.S. law, this student will become a resident alien for tax purposes if his or her stay in the United States exceeds 5 calendar years. However, paregreph 2 of the first Protocol to the U.S.-China treaty (dated April 30, 1984) allows the provisions of Article 20 to continue to appy even after the Chinese student becomes a resident alien of the United States. A Chinese student who qualities for this exception (under paragraph 2 of the that protocol) and Is relying on this exception to claim an exemption from tax on his or her scholarship or fellowship Income would attach to Form W-9 a statement that Includes the Information described above to support that exemption. If you am a nonresident alien or a foreign entity, give the requester the appropriate completed Form W-8 or Form a233. What Is backup withholding? Persons making certain payments to you must under certain conditions withhold and pay to the IRS a percentage of such payments. This is called"backup withholding/' Payments that maybe subjectto backup withholding Include Interest, tax-exempt Interest, dividends, broker and barter exchange transactions, rents, royalties, nonemployee pay, payments made in settlement of payment card and third party network transactions, and certain payments from fishing boat operators. Rest estate transactions are not subject to backup withholding. You will not be subject to backup withholding on payments you receive If you give the requester your correct TIN, make the proper certifications, and report all your taxable Interest and dividends on your tax retum. Payments you receive will be subject to backup withholding If: 1. You do net furnish ycurllN to the requester, 2. You do net certify your TIN when required (see the Part II Instructions an page 3 for detailal, 3. The IRS tells the requester that you furnished an Incorrect TIN, 4. The IRS tells you that you are subject to backup withholding because you did not report all your Interest and dividends on your tax return (far reportable Interest and divklends ont or S. You do not certify to the requester that you are not subject to backup withholding under 4 above (for reportable Interest and dividend accounts opened after 1983 only). Certain payees and payments are exempt from backup withholding. See Exempt payee code on page 3 and the separate Instructions for the Requester of Form W-9 for more Information. Also sea SpecW miss for partnerships on page 1. What Is FATCA rep will ng? The Foreign Account Tax Compliance Act (FATCA) requires a participating foreign financial Institution to report all United States account holders that are specified United States persons. Certain payees are exempt from FATCA reporting. See Exemption from FATCA reporting code on page 3 and the Instructions for the Requester of Form W-9 for more Information. Updating Your Information You must provide updated information to any person to whom you claimed to be an exempt payee If you we no longer an exempt payee and anticipate receiving reportable payments In the future from this person. For example, you may need to provide updated Information If you are a C coryomtion that elects to be an S corporation, or If you no longer are tax exempt. In addition, you must furnish a new Form W-9 If the name or TIN changes for the account, for example, if the grantor of a grantor trust dies. Penalties Failure to furnish TIN. If you fall to furnish your correct TIN to a requester, you are subject to a penalty of $50 for each such failure unless your failure Is due to reasonable cause and not to wlltfu[ neglect. Civil penalty for false Informatlon with respect to withholding. If you make a false statement with no reasonable basis that results In no backup withholding, you are subject to a $500 penalty. Criminal penalty for falsify] no Informatlon. Willfully falsifying certifications or afnrmatens may subject you to criminal penalties Including fines and/or Imprisonment. Misuse of TINS. It the requester discloses or uses TINs In violation of federal law, the requester may be subject to civil and criminal penalties. Specific Instructions Name If you are an Individual, you must generally enter the name shown on your Income tax return. However, 9 you have changed your last name, for instance, due to marriage without informing the Social Security Administmtlon of the name change, enter your first name, the last name shown on your social security card, and your neer [set name. If the account Is In joint assess, list first, and then circle, the name of the person or entity whose number you entered in Part I of the form. Sole proprietor. Enter your Individual name as shown on your Income tett ratum on the "Name" line. You may enter your business, trade, or "doing business as (DBA)" name on the "Buslitess name/disregarded entity name" line. Partnership, C Corporation, or S Corporation. Enter the entity's name on the "Name" line and any business, trade, or "doing business as (DBA) name" on the "Business name/dlsregarded entity name" line. Disregarded entity. For U.S. federal tax purposes, an entity that Is disregarded as an entity separate from its owner Is treated as a "disregarded entity" Sea Regulation section 301.7701-2(c)(2)(I10. Enter the owner's name on the "Name" line. The name of the entity entered on the "Name" line should never be a disregarded entity. The name on the "Name" line must be the name shown on the incoms tax return on which the Income should be reported. For example, If a foreign LLC that Is treated as a disregarded entity for U.S. federal tax purposes has a single owner that Is a U.S. person, the U.S. owner's name Is required to be provided on the "Name" line. If the direct owner of the entity Is also a disregarded entity, enter the first owner that Is not disregarded for federal tax purposes. Enter the disregarded entity's name on the "Business name/disregarded entity name' line. If the owner of the disregarded entity Is a foreign person, the owner must complete an appropriate Form W-8 Instead of a Form W9. This Is the case even If the foreign person has a U.S. TIN. Note. Check the appropriate box for the U.S. federal tax classification of the person whose name is entered on the 'Name' line (Individuallsole proprietor, Partnership, C Corporation, S Corporation, Trustlestate). Umited Ualelity Company (LLC). If the pemon Identified on the 'Name' line Is an LLC, check the "Limited liability company" box only and enter the appropriate code for the U.S. federal tax classification In the space provided. If you are an LLC that Is treated as a partnership for U,S, federal tax purposes, enter'P" for partnership. If you are an LLC that has filed a Form 8832 or a Form 2553 to be laxed as a corporation, enter "C' for C corporation m "S" for S corporation, as appropriate. If you are an LLC that is disregarded as an entity separate from Its owner under Regulation section 301.77013 (except for employment and excise tax), do not check the LLC box unless the owner "a LLC (required to be Identified on the "Name" line) is another LLC that is not disregarded for U.S. federal tax purposes. If the LLC N disregarded as an entity separate from its owner, enter the appropriate tax classification of the owner Identified on the 'Name' line. Otherentities. Enter yourbusiness name as shown on required U.S. federal tax documents on the "Name" Ilne. This name should match the name shown on the charter or other legal document creating the entity. You may enter any business, trade, wDBA name on the "Business name/disregarded entity name' line. Exemptions H you ere exempt from backup withholding and/or FATCA reporting enter In the Exemptions box, any cede(s) that may apply to you. See Exemptpayee code and Exemption from FATCA reporting code on page S. 25C-72