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Farm W-9 (Rev. B-2013)
<br />In fila cases below, the following person must give Form W-0 to the partnership
<br />for purposes of establishing Its V.S. status and avoiding withholding on Its
<br />allocable share of net income from the partnership conducting a trade a business
<br />In the United States:
<br />• In the case of a disregarded entity with a U.S. owner, the U.S. owner of the
<br />disregarded entity end 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 US. owner of the grantor trust and not the trust, and
<br />• in the case of a U.S. trust (other than a grantor trust), the U.S. trust (other than a
<br />grantor trust) and not the beneficiaries of the trust.
<br />Foreign person. Ilyyou are a foreign person or the U.S, branch of a foreign book
<br />that has elected to be treated as a U.S. person, do not use Form W-9. Instead, use
<br />the appropriate Form W-8 or Form 8233 (see Pubtleatton 515, Withholding of Tax
<br />on Nonresident Aliens and Foreign Entities).
<br />Nonresident alien who becomes o resident alien. Generally, only nonresident
<br />effort individual may usolhs forms of a tax treaty to reduce or eliminate U,S. tax on
<br />certain types of income. However, most tax trestles 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 alien for tax purposes.
<br />It you are a U.S. resident often who Is relying on an exception contained In the
<br />saving clause of a tax treaty to claim an exemption from U.S. tax on certain types
<br />of Income, you must attach a statement to romp W-9 that specifies the following
<br />fivo items:
<br />1. The treaty country. Generally, this must be the same treaty under which you
<br />claimed exemption from tax as a nonresident alien.
<br />2. The treaty article addressing the Income.
<br />3. The article number (or robotic n) In the tax treaty that contains the saving
<br />claims and Its exceptions.
<br />4. The type and amount of Income that qualifies for the exemption from tax.
<br />6. Sufficient facts to justify the exemption from lax under the terms of the treaty
<br />article.
<br />Example. Article 20 of the U.S: China income tax treaty allows an exemption
<br />from tax for scholarship Income received by a Chinese student temporarily present
<br />In the United Slates. Under U.S. law, this student will become a resident alien for
<br />tax purposes if his or her stay In the United Slates exceeds 5 calendar years.
<br />However, paragraph 2 of the first Protocol to the U.S,-China treaty (dated April 30,
<br />1984) 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 ilret protocol) and Is
<br />relying on this exception to claim an exemption from lax on his or her scholarship
<br />or fellowship Income would attach to Form W-9 a statement that Includes the
<br />Information described above to support that exemption.
<br />If you are a nonresident alien or a foreign entity, give the requester the
<br />appropdale completed Form W-8 or Form 8233.
<br />What is hookup withholding? Persons making coach payments to you must
<br />under certain conditions withhold and pay to the IRS a percentage of such
<br />peymenis, This is called -backup withholding' Payments that may be subject to
<br />backup withholding Include Interest, tax-exempt Interest, dividends, broker and
<br />barter exchange transactions, rents, royalties, nonemptoyea pay, payments made
<br />In saltlament of payment card and third party network transactions, and certain
<br />payments from fishing boat operators. Real estate transactions are not subject to
<br />backup withholding.
<br />You will not be subject to backup withholding on payments you receive if you
<br />give the requester your correct TIN, make the proper certifications, 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 (see the Part II Instructions on pago
<br />3 for details),
<br />3. The IRS tells the requester that you furnished on Incorrect TIN,
<br />4. The IRS tells you that you are subject to backup wlthholding because you did
<br />not report all your Interest and dividends on your tax return (far reportable Interest
<br />and dividends onM, or
<br />5, You do not codify to the requester that you are not subject to backup
<br />withholding under 4 above (far reportable Interest and dividend accounts opened
<br />after 1933 only).
<br />Certain payees and payments are exempt from backup withholding, See Exempt
<br />payee code on page 3 and the separate Instructions for the Requester of Form
<br />W-9 for more Information.
<br />Also see Special rules forpadnemhips on page 1.
<br />What is FATCA repo ding? 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 United States persons. Certain payees are
<br />exempt from FATCA reporting. See Exemption from FATCA reporting code on
<br />page 3 and the'instmctfons for the Requester of Form W-0 for more Information.
<br />ATTACHMENT 7
<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 are a C corporation that elects to be an S
<br />corporation, or if you no longer are tax exempt. In addition, you must 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 dies.
<br />Penalties
<br />Failure to furnish TIN, I I you fall to furnish your correct TIN to a requester, you are
<br />subject to a penally of $50 for each such failure 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 basis that results In no backup withholding,
<br />you are subject to a $500 penalty.
<br />Criminal penalty for Calcifying Information. Willfully falsifying codifications or
<br />aifirmallons may subject you to cdminal penalties Including ones and/or
<br />Imprisonment.
<br />Mfsuee ofTINs. If the requester discloses or uses TINS In violation of federal law,
<br />the requester may be subject to civil and criminal penalties.
<br />Specific Instructions
<br />Name
<br />If you are an individual, you must generally enter the name shown an your Income
<br />tax return. However, If you have changed your last name, for instance, due to
<br />marriage 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 />nswlastname.
<br />If the account is In joint names, list first, and then circle, the name of the person
<br />or entity whoua number you entered In Pad I of the farm,
<br />Sole proprietor. Enter your Individual name as shown on your Income tax return
<br />on the "Name" fine. You may enter your buainess, trade, or "doing business as
<br />(CBA)" name on the "Business nama/disregarded entity name" Pro.
<br />Padnerahlp, C Corporation, or S Corporation. Enter the entity's name on the
<br />"N:une" line and any business, trade, or "doing business as (DBA) name" on the
<br />"Business nameldleregarded entity name" line.
<br />Disregarded entity. For U.S, federal tax purposes, an entity that Is disregarded as
<br />an entity separate from Its owner is treated so a "disregarded entity." See
<br />Regulation section 301.770i -2(c)(2)(1111, Enter the owner's name on the "Name'
<br />line. The name of the entity entered on the "Name" Ilne should never be a
<br />disregarded entity. The name on tha "Name" line must be the name shown on the
<br />Income lax return an which the Income should be reported. For example, If a
<br />foreign LLC that is treated as a disregarded amity 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 dlorogarded
<br />entity, enter the first owner that Is not disregarded for federal tax purposes. Enter
<br />the disregarded entity's name an the "Business nalneldlsregardod entity name°
<br />fine. If the owner of the disregarded entity la a foreign person, the owner must
<br />complete an appropriate Form W-8 Instead of a Fano W-9. This is tho case even If
<br />the foreign person has a U.S. TIN.
<br />Note. Check the appropdote box for the U.S. federal tax classification of the
<br />person whose name is entered on file "Name" line (IncilviduaVsoie proprietor,
<br />Partnership, C Corporation, S Corporation, Trust/estate).
<br />Limited Liability Company (LLC). If the person Idondfled on the "Nam" Los Is on
<br />LLC, check the "Limited liability company" box only and enter the appropriate
<br />code for the U.S. federal tax classification In the space provided. If you are an LLC
<br />that is treated as a partnership for U.S. federal tax purposes, enter "P" for
<br />nadnemhio. If you are an LLC that has filed a Form 3832 or a Form 2563 to be
<br />appropriate. If you are an LLC that is disregarded as an coal 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" lino) is another LLC that Is not disregarded for U,S.
<br />federal tax purposes. If the LLC la 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 entities. 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.enter any business,
<br />trade, or DBA name on the "Business name/disregarded entity name' line.
<br />Exemptions
<br />If you are exempt from backup withholding and/or FATCA reporting, enter In the
<br />Exemptions box, any code(s) that may apply to you, See Exempt payee code and
<br />Exemption from FATCA reporting code on page 3.
<br />75F-54
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