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Form W-9 (Rev. 11-2005) page 3
<br />Generally, individuals (including sole proprietors) are not
<br />exempt from backup withholding. Corporations are exempt
<br />from backup withholding for certain payments, such as
<br />Interest and dividends.
<br />Note. If you are exempt from backup withholding, you
<br />should still complete this form to avoid possible erroneous
<br />backup withholding.
<br />Exempt payees. Backup withholding is not required on any
<br />payments made to the following payees:
<br />1. An organization exempt from tax under section 501(a),
<br />any IRA, or a custodial account under section 403(b)(7) if the
<br />account satisfies the requirements of section 401(f)(2),
<br />2. The United States or any of its agencies or
<br />instrumentalities,
<br />3. A state, the District of Columbia, a possession of the
<br />United States, or any of their political subdivisions or
<br />instrumentalities,
<br />4. A foreign government or any of its political subdivisions,
<br />agencies, or instrumentalities, or
<br />5. An international organization or any of its agencies or
<br />instrumentalities.
<br />Other payees that may be exempt from backup
<br />withholding include:
<br />A corporation,
<br />A foreign central bank of issue,
<br />8. A dealer in securities or commodities required to register
<br />In the United States, the District of Columbia, or a
<br />possession of the United States,
<br />9. A futures commission merchant registered with the
<br />Commodity Futures Trading Commission,
<br />10. A real estate investment trust,
<br />11. An entity registered at all times during the tax year
<br />under the Investment Company Act of 1940,
<br />12. A common trust fund operated by a bank under
<br />section 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
<br />described in section 4947.
<br />The chart below shows types of payments that may be
<br />exempt from backup withholding. The chart applies to the
<br />exempt recipients listed above, 1 through 15.
<br />IF the payment is for ...
<br />THEN the payment Is exempt
<br />for...
<br />Interest and dividend payments
<br />All exempt recipients except
<br />for 9
<br />Broker transactions
<br />Exempt recipients 1 through 13.
<br />Also, a person registered under
<br />the Investment Advisers Act of
<br />1940 who regularly acts as a
<br />broker
<br />Barter exchange transactions
<br />Exempt recipients 1 through 5
<br />and patronage dividends
<br />Payments over $600 required
<br />Generally, exempt recipients
<br />to be reported and direct
<br />1 through 7'
<br />sales over $5,000 '
<br />'See Forth 1099-MISC. Miscellaneous Income, and its instructions.
<br />z
<br />However, the following payments made to a corporation (Including gross
<br />proceeds paid to an attorney under section 6045(f), even if the attorney Is a
<br />corporation) and reportable on Form 1099-MISC are not exempt from
<br />backup withholding: medical and health care payments, attorneys' fees: and
<br />payments for services paid by a federal executive agency.
<br />Part I. Taxpayer Identification
<br />Number (TIN)
<br />Enter your TIN in the appropriate box. If yyou are a resident
<br />alien and you do not have and are not all ible to get an SSN,
<br />(Iour TIN is your IRS individual taxpayer identification number
<br />TIN). Enter it in the social security number box. if you do
<br />not have an ITIN, see How to get a TIN below.
<br />If you are a sole proprietor and you have an EIN, you may
<br />enter either your SSN or EIN. However, the IRS prefers that
<br />you use your SSN.
<br />If you are a single -owner LLC that is disregarded as an
<br />entity separate from its owner (see Limited liability company
<br />(LLC) on page 2), enter your SSN (or EIN, if you have one). If
<br />the LLC is a corporation, partnership, etc., enter the entity's
<br />EIN.
<br />Note. See the chart on page 4 for further clarification of
<br />name and TIN 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,
<br />Application for a Social Security Card, from your local Social
<br />Security Administration office or get this form online at
<br />www.socialsecurity.gov. You may also get this form by
<br />calling 1-800-772-1213. Use Form W-7, Application for IRS
<br />Individual Taxpayer Identification Number, to apply for an
<br />ITIN, or Form SS-4, Application for Employer Identification
<br />Number, to apply for an EIN. You can apply for an EIN online
<br />by accessing the IRS website at www.irs.gov/businesses and
<br />clicking on Employer ID Numbers under Related Topics. You
<br />can get Forms W-7 and SS-4 from the IRS by visiting
<br />www.irs.gov or by calling 1-800-TAX-FORM
<br />(1-800-829-3676).
<br />If you are asked to complete Form W-9 but do not have a
<br />TIN, write "Applied For" in the space for the TIN, sign and
<br />date the form, and give it to the requester. For interest and
<br />dividend payments, and certain payments made with respect
<br />to readily tradable instruments, generally you will have 60
<br />days to get a TIN and give it to the requester before you are
<br />subject to backup withholding on payments. The 60-day rule
<br />does not apply to other types of payments. You will be
<br />subject to backup withholding on all such payments until you
<br />provide your TIN to the requester.
<br />Note. Writing "Applied For" means that you have already
<br />applied for a TIN or that you intend to apply for one soon.
<br />Caution: A disregarded domestic entity that has a foreign
<br />owner must use the appropriate Form W-8.
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