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Form W-9 (Rev. 1-2005) Page 3 <br />7. 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 Form 1099-MISC, Miscellaneous Income, and its instructions. <br />rHowever. the following payments made to a corporation (including gross <br />proceeds paid to an attorney under section 6045(1), even if the attorney is a <br />corporation) and reportable on Form 1999-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 />EnterEnter your TIN In the appropriate box. If you are a resident <br />and you do not have and are not eligible to get an SSN, <br />yyour TIN is your IRS individual taxpayer identification number <br />(ITIN). 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 ON, 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/online/ss-5.pdf. You may also get this <br />form by calling 1-800-772-1213. Use Form W-7, Application <br />for IRS Individual Taxpayer Identification Number, to apply <br />for an ITIN, or Form SS -4, Application for Employer <br />Identification Number, to apply for an EIN. You can apply for <br />an EIN online by accessing the IRS website at <br />www.irs.gov/businesses/ and clicking on Employer ID <br />Numbers under Related Topics. You can get Forms W-7 and <br />SS -4 from the IRS by visiting www.irs.gov or by calling <br />1 -800 -TAX -FORM (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. <br />