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Farm W -9 (Rev. 8 -2013) Page 2 In the cases below, the following person must give Form We 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 Stales; • In the case of a disregarded entity with a U.S. owner, the U.S. owner of the disregarded entity and not the entity, • In the case of a grantor trust with a U.S. grantor or other US. owner, generally, the US, grantor or other U.S, owner of the grantor trust and not the trust, and r 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 baneficierlea of the trust. Foreign person. If you are a foreign person at 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 -8 or Form 8233 (see Publlcatlon 515, Withholding of Tax on Nonresident Aliens and Foreign Entldes). Nonresident alien who becomes a resident alien. Generally, only a nonresident alien Individual may use the terms of a tax treaty to reduce or eliminate US. tax on certain types of Income. However, most tax treaties contain a provision known as a "saving clause," Exceptions speclfied 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 Form W -0 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 for 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. 5. Sufficient facts to justlN the exemption from tax under the terms of the treaty article. Examplo. Article 20 of the U.S; China Income tax treaty allows an exam tlon ardent will become a resident alien for I States exceeds 6 calendar years. to the U.S. -China treaty (dated April 30, continue to apply even after the of inn United Slates. A Chinese student igraph 2 of the }last protocol) and Is etlon from tax on his or her scholarship information described above to support that exemption. If you area nonresident alien or a foreign entity, give the requester the appropriate completed Form W -8 or Form 6233, What Is backup withholding? Persons making certain payments to you must under certain condhlons withhold and pay to the IRS a percentage of such payments. This Is called "backup withholding." Payments that may be subject to 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 part network transactions, and certain payments from fishing boat operators. Real estate transactions are not subject to backup withholding. You will not he subject to backup withholding on payments you receive it you give the requester your correct TIN, make the proper certifications, and report all your taxable Interest and dividends on your tax return. Payments you receive will be subject to backup withholding if: 1. You do not furnish your TIN to the requester, 2. You on not sanity your TIN when required (seethe Part II Instructions on page 3 for details), a, The IRS calls the requester that you furnished an Idoormat TIN, 4. The IRS tells you that you are subject to backup withholding because you did not report all your Internet and dividends on your tax return (for reportable Interest and dividends only), or 5. You do not certlfy 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 Farm W-g for more II matlon, Also see Special rules forparfnershlps on page 1. What Is FATCA roporting? The Foreign Account Tax Compliance Act (FATCA) requires a participating foreign financial Institution to report all United States nascent holders that are specified United States persons. Certain payees are exempt from FATCA reporting. See Exemption from FATCA reporting code on page 0 and the Instructions for the Requester of Farm W -9 for more Infa'motion. Updating Your Information You must provide updated Information to any person to whom you claimed to be an exempt payee If you are 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 corporation that elects to be an S corporation, or if you no longer are tax exempt. In addition, you must furnish a new Form W9 If the name or TIN changes for the account, for example, lithe grantor of a grantor trust also 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 willful neglect. Civil penalty for false Information 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 falsifying Information. Willfully falsifying certifications or affirmations may subject you to criminal penalties deluding fines and /or Imprisonment. Misuse of TINS. if the reqnester discloses or uses The In violation of federal law, the requester may le su a act to civil and criminal penalties. Specific instructions Name If you ere on Individual, you must generally enter the name shown on your Income tax return. However, if you have changed your last name, for Instance, due to marriage without Informing the Social Security Administration of the name change, enter your first name, the last name shown on your social security card, and your new last name. If the account Is In joint names, 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 Indlvldual name as shown on your Income tax return on the "Name" line, You may enter your business, trade, or "doing business as (CBA)" name on the "Business nano /disrogarded entity name" line. Partnership, C Corporation, or S Corporation. Enter the entlty's name on the "Name" line and any bualnoss, trade, or "doing business as (DBA) name" on the "Business name /disregarded 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." See Regulation section 301.7701- 2(c)(2)(III) Enter the owner's name on the "Neal Ilne, The name of the entity entered on the "Name" line should never be a disregarded entity. The name on the "Name" line must do the name shown on the Income tax return on which the Income should be reported. For example, if a foreign LLC that is treated as a dlaregarded entity for U.S, federal tax purposes has a single owner that Is a US. person, the U.S. owner's name Is required to he provided on the "Name" line. If the direct owner of the entity Is also a dlaregarded entity, enter the first owner that Is not disregarded for federal tax purposes. Enter the disregarded entity's name on the "Business name/dlsregamed 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 W -9, 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 tie "Name" line (Indlvldual /oole proprietor, Partnership, C Corporation, S Corporation, Trust/estate). Limited Liability Company (LLC). If the person Identified on the "Name" line is an LLC, check the "Umlted 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 9882 or Form 2663 to be taxed as a corporation, enter "C" for C corporation or "S" for S corporation, as appropriate. If you are an LLC that Is disregarded as an entity separate from Its owner under Regulation section 301.7701 -3 (except for employment and excise tax), do not check the LLC box unless the owner of the 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 Is disregarded as an entity separate from Its owner, enter the appropriate tax classification of the owner Identified on the "Name" line. Other entities. Enter your business name as shown on required U,S. federal tax documents on the "Name" line. This name should match the name shown on the charter or other legal document creating tiro entity. You may enter any business, trade, or TEA name on the %shriss name /dlaregarded entity name' line. Exemptions If you are exempt from backup withholding and /or FATCA reporting, enter in the Exemptlons box, any ccde(s) that may apply to you. See Exempt payee code and Exemptlon from FATCA reporting code as page 3, 251 -49