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ATTACHMENT 7
<br />Form W-9 (Rev. 6-2013) Page "Z
<br />In the cases below, the fallowing person must give Form W-9 to the partnership
<br />for purposes of establishing its U.S, status end avoiding withholding on Its,
<br />allocable share of net Income from the partnership conducting a trade or business
<br />In the United Slates:
<br />- In the case of a disregarded entlly with a U.S. owner, the U.S. owner of the
<br />disregarded entity and not the entity,
<br />- In the case of a grantor trust with a U.S. grantor or other U.S, owner, generally,
<br />the U.S. grantor or other U.S, owner of the grantor twat and not the trust, and
<br />- In the case of a U.S. trust (ether than a grantor trust), the U.S. trust (other than a
<br />grantor twat) and not the bene0ciaries of the trust.
<br />Forelgn parson. if yyou are a foreign person or the U.S, branch of a foreign bank
<br />that has elected to ba treated as a U.S. person, do not use Form W-9. Instead, use
<br />the appropriate Form W-6 or Form 8233 (see Publication 616, Withholding of Tax
<br />on Nonresident Aliens and Foreign Entities),
<br />Nonresident ellen who bee ... a a resident aIran. Generally, only a nonresident
<br />Won Individual may use the terms of a tax treaty to reduce or eliminate U.S. tax on
<br />certain types of Income. However, most tax treaties contain a provision known as
<br />a "saving clause." Exceptions specified In the saving clause may permit an
<br />exemption from tax to continue for certain types of Income even after the payee
<br />has otherwise become a U.S. resident allen for tax purposes.
<br />If you are a U.S. resident alien who Is relying on an exception contained In the
<br />saving clause of a tax treaty to clean an exemption from U.S. tax on certain types
<br />of Income, you must allaah a statement to Form W-9 that specirres the following
<br />five Remo;
<br />I. The treaty country. Generally, this must be the same treaty under which you
<br />claimed exemption from tax as a nonmaldent alien.
<br />2. The treaty article addressing the income.
<br />3, The article number (or location) In the tax treaty that contains the saving
<br />clause and Its exceptions.
<br />4. The type and amount of Income that qualities for the exemption from tax.
<br />5, Sufficient facts to justify the exemption from lax under the terms of the treaty
<br />article.
<br />Example. Article 20 of the U.S: Chlna income tax treaty allows an exemption
<br />front tax for scholarship Income received by a Chinese student lam starry present
<br />In the United States. Under U.S. law, this student will become a res[dent alien for
<br />tax purposes If his or her stay In the United Stales exceeds 6 calendar years.
<br />However, paragraph 2 of the first Preto el to the U.S,-China treaty (dated Aredt 30,
<br />1 Beer) allows the provisions of Article 20 to continue to apply even after the
<br />Chinese student becomes a resident alien of the United States, A Chinese student
<br />who qualifies for this exception (under paragraph 2 of the first protocol) and Is
<br />relying on this exception to claim an exemption from tax on his or her scholarship
<br /> bllow.chin income would attach to Forst W-9 a statement that Includes the
<br />If you are a nonresident allen or a foreign entity, give the requester the
<br />appropdato completed Form W-8 or Form 8233.
<br />What Is backup withholding? Persons al certain payments to you must
<br />under certain conditions withhold and pay to the IRS a percentage of such
<br />payments Tills Is called "backup withholding." Payments that may be subject to
<br />backup withholding Include Interest, lax -exempt interest, dividends, broker and
<br />horter exchange transactions, rents, royalties, nonemployee pay, payments made
<br />In catilemant of payment card and third party network transactions, and certain
<br />backup
<br />payments
<br />fromldinging boat operators. Real estate transactlons are not subject to
<br />akup
<br />You will not he subject to backup withholding on payments you receive If you
<br />give the requester your correct TIN, make the proper cerilflcations, and report all
<br />your taxable Interest and dividends on your tax return.
<br />Payments you receive will be subject to backup
<br />Withholding If:
<br />1. You do not furnish your TIN to the requester,
<br />2. You do not certify your TIN when required (sea the Part II Instructions on page
<br />3 for details),
<br />3. The IRS tells the requester that you furnished an Incorrect TIN,
<br />d, The IRS tells you that you are subject to backup withholding because you did
<br />not report all your Interest and dividends on your tax return (for reportable Interest
<br />and dividends only), or
<br />b. You do not certify to the requester that you are not subject to backup
<br />withholding under 4 above (far reportable interest and dividend accounts opened
<br />after 1983 only).
<br />Certain payees and payments are exempt from backup withholding. See Exempt
<br />payee code an page 3 and the separate Instructions for the Requester of Form
<br />W-9 for more Information.
<br />Also see Spedol rules forpedners6lps on page i.
<br />What is FATCA reporting?'The Foreign Account Tax Compliance Act (FATCA)
<br />requires a participating foreign financial institution to report all United States
<br />account holders that are specified Unlled Stales persons. Certain payees are
<br />exempt from FATCA reporting. See Exemption from FATCA reparting code on
<br />page 3 and the'Instructlons for the Requester of Form W-9 for more Informatfon.
<br />Updating Your Information
<br />You must provide updated Information to any person to whom you claimed to be
<br />an exempt payee if you are no longer an exempt payee and anticipate receiving
<br />reportable payments In the future from this person. For example, you may need to
<br />provide updated Information if you Ora a C corporation that aloof; to be an S
<br />corporation, or if you no longer are tax exempt, In addition, you most furnish a new
<br />Form W-9 If the name or TIN changes for the account, for example, if the grantor
<br />of a grantor trust riles.
<br />Penalties
<br />Failure to furnish TIN, If you fall to furnish your cormotTIN to a requester, you are
<br />subject to a penalty of $50 for each such (allure unless your failure Is due to
<br />reasonable cause and not to willful neglect.
<br />Civil penalty for false Information with respect to withholding. IF you make a
<br />false statement with no reasonable baste that results in no backup withholding,
<br />you are subject to a $500 penally.
<br />Criminal It enalty for folsifying Information. Willfully falsifying certifications or
<br />atIfunatlons may subject you to criminal penalties Including fines and/or
<br />Imprisonment.
<br />Misuse of TINs. If the requester discloses or uses TINS In violation of is decal law,
<br />the requester may be subject to civil and criminal penalties.
<br />Specific Instructions
<br />Name
<br />It you are an Individual, you must generally enter the name shown on your income
<br />tax return. However, If you have changed your last name, for Instance, due to
<br />mardage without Informing the Social Security Administration of the name change,
<br />enter your first name, the last name shown on your social security card, and your
<br />newlastname.
<br />If the account is in joint names, list first, and then circle, the name of the person
<br />or entity whose number you entered In Pad I or the form.
<br />Sole proprietor. Enter your Individual name as shown on your income tax return
<br />on the "Name" fine. You may enter your business, trade, or "doing business as
<br />(DBA)" name on the "Business name/disregarded entity name° line.
<br />Partnership, C Corporation, or S Corporation. Enter the entity's name on the
<br />"Name" line and any business, trado, or "doing business as (DBA) name" on the
<br />"Business nameldisregarded entity name" llne.
<br />Disregarded entity. For U.S, federal tax purposes, an entity that Is disregarded an
<br />an entity separate from Its owner is treated as a"dleregarded entity." See
<br />Bagatelle section 301.7701-2(0)(2)(111). Enter the owner's name on the "Name"
<br />]Inc. The name of the entity entered on the "Nano" line should never be a
<br />disregarded entity. The name on the "Name' line must be the name shown on the
<br />Income taxreturn on which the Income should be reported. For example, If a
<br />foreign LLC that Is treated as a disregarded entity for U.S. federal tax purposes
<br />has a single owner that Is a U.S. person, the U.S, owner's name is required to be
<br />provided on the "Name" line. If the direct owner of the entity Is also a disregarded
<br />entity, enter the first owner that Is not disregarded for federal tax purposes. Enter
<br />the disregarded entity's name on the "HwIness name/dlsragarded entity name"
<br />line. If the owner of the disregarded entity Is a foreign person, the owner must
<br />complete an appropriate Form W -B Instead of a Form W-9. This Is the case oven If
<br />the foreign person has a U.S. TIN,
<br />Note, Checkthe appropriate box forthe U.S. federal tax classification of the
<br />person whose name Is entered on bre "Name" line (Indlviduallsole proprietor,
<br />Partnership, C Corporation, S Corporation, Trust/estate).
<br />Limited Liability Company (LLC). If the person identified on the "Name" fine Is On
<br />LLC, cheek the "Unilh d liability company' box only and enter the appropriate
<br />code for the U.S. federal tax classfi catioff In the space provided. If you are an LLC
<br />that is treated as a partnership for U.S. federal tax purposes, enter "P" far
<br />partnership, If you are an I.LC that has filed a Form 8832 or a Form 2653 to be
<br />taxed as a corporation, enter "C" for C corporation or "S' for S corporation, as
<br />appropriate. if you are an LLC that is disregarded as an entity separate from Its
<br />owner under Regulation section 301.7701-3 (except for employment and excise
<br />tax), do not check the LLC box unless the owner of the LLC (required to be
<br />Identified on the "Name" line) Is another LLC that Is not disregarded for U.S.
<br />federal tax purposes. If the LLC is disregarded as an entity separate from Its
<br />owner, enter the appropriate tax classification of the owner Identified on the
<br />"Name" line.
<br />Other entitles, Enter your business name as shown on required U.S. federal tax
<br />documents on the "Name" line. This name should match the name shown on the
<br />charter or other legal document creating the entity. You may.onter an business,
<br />trade, or DBA nnmo on the "Business name/disregarded entity name' line.
<br />Exemptions
<br />If you are exempt from backup withholding and/or FATCAmpoding, enter In the
<br />Exemptions box, any code(s) that may apply to you. Sae Exempt payee code and
<br />Exemption from FATCA reporling code on page 3,
<br />75E-32
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