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Form W-9 (Rev. 12-2014)
<br />Note. If you are a U.S, person and a requester gives you a form ether than Form
<br />LV -9 to request your TIN, you must use the requester's form If It Is substantially
<br />similar to this Form W-9,
<br />Definition of a U.S. parson. For federal tax purposes, you are considered a U.S.
<br />person if you are:
<br />• An Individual who Is a U.S. clIII or U.S. resident alien;
<br />• A partnership, corporation, company, or association created or organized in Ilia
<br />United States or under the laws of the United Stolon,
<br />• An estate (other then a foreign estate); or
<br />• A domestic trust (as defined In Regulations section 301,7701-7).
<br />Sp eclat rules for partnerships. Partnerships that conduct a trade or business Ila
<br />the United States are generally required to pay a withholding tax under section
<br />1446 on any foreign partners' share of effectively connected taxable income from
<br />such business. Further, In certain cases where a Form W-9 has not been received,
<br />the rules under section 1446 require a partnership to presume that a partner is a
<br />foreign person, and pay the section 1446 withholding tax. Therefore, if you are a
<br />U.S, parson that Is a partner in a partnership conducting a trade or business In the
<br />United States, provide Form W-9 to the partnership to establish your U.S. status
<br />and avoid section 1446 withholding on your share of partnership Income.
<br />In the cases below, the following person must give Form W-9 to the partnership
<br />for purposes of establishing Its U.S. status and avoiding withholding on its
<br />alienable share of net Income from the partnership conducting a trade or 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 and not the entity;
<br />• In the case of a grantor rust with a U.S. greater or other U.S, owner, generally,
<br />the U.S. grantor or other U.S. owner of the grantor trust and not the trust; and
<br />• In the case of aU.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. If you are a foreign person or the U.S. branch of a foreign bank
<br />that has elected to be treated as a U.S. person, do not use Form W-0. Instead, use
<br />the appropriate Form W-8 or Form 8233 (see Publication 515, Withholding of Tax
<br />an Nonresident Aliens and Foreign Entities),
<br />Nonresident .[[an who becomes a resident &lion. Generally, only a nonresident
<br />.lien 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 afterthe payee
<br />has otherwise become a U.S. resident alien 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 claim an exemption from 0.8, tax on certain types
<br />of income, you must attach a statement to Form W-9 that specifies the following
<br />five Items:
<br />1. The treaty country. Generally, Me must be the same treaty under which you
<br />claimed exemption born lex as a nonresident 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 qualifies for ilia exemption from tae.
<br />5. Sufficient fasts to justify the exemption tram tag 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 teriporaYlly, present
<br />In the United States, Under U.S. law, this student will become a incident alien for
<br />tax purposes If his or her stay in the United States 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 quail 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 />or fellowship loom. would attach to Fofm W-9 a statement that includes the
<br />Information described above M support that exemption.
<br />If you are a nonresident alien ora foreign entity, give the requester the
<br />appropriate completed Form W-8 or Form 8233.
<br />Backup Withholding
<br />What is backup withholding? Persons making certain payments to you most
<br />tinder certain conditions withhold and pay to the IRS 28% of such payments. This
<br />Is called "backup withholding." Payments that may he subject to backup
<br />withholding include Interest, tax-exempt Interest, dividends, broker and barter
<br />exchange transactions, rants, royalties, nonemployee pay, payments made In
<br />settlement 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 withlto nflug.
<br />You will not be subject to backup withholding on paymentsyeu receive Ifyou
<br />give the requester your correct TIN, make the proper certifications, and report all
<br />your taxable Interest and dividends an your tax store.
<br />Payments you receivewill be subject to backup withholding if:
<br />1. You do not furnish your TIN to the requester,
<br />2. You de not Usury your TIN when required (sea the Part II Instructions an page
<br />3 for detalls),
<br />Page 2
<br />3. The IRS tells the requester that you furnished an Incorrect TIN,
<br />4, 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 />5, You do not certify to Ilia requester that you are not subject to backup
<br />withholding under 4 above (for reportable Interest and dividend accounts opened
<br />after 1983 only).
<br />Certain payee& 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 volas forpartnerships above.
<br />What is FATCA reporting?
<br />The Foreign Account Tax Compilation Act (FATCA) requires a participating foreign
<br />financial Institution to report all United States account holders that are specified
<br />United States persons. Certain payees are exempt from FATCA reporting. Sea
<br />Exemption from FATCA reporting code on page 3 and the Instructions for the
<br />Requester of Form W-9 for more Information.
<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 parson. 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 anew
<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. If you fall to furnish your correct TIN to a requester, you are
<br />subject to a penalty of $60 for each such failure unless your (allure 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 penally.
<br />Criminal penalty for falsifying information. Wlllfully falsifying ceutIcagous or
<br />affirmations may subject you to criminal penalties including fines and/or
<br />Imprisonment,
<br />Mfsuse of TINS. 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 />Line 1
<br />You must enter one of the following on this line; do not leave this line blank. The
<br />name should match the name on your tax return.
<br />If this Form W-9 is for a joint account, lint first, and then circle, the name of the
<br />parson or entity whose number you entered In Part I of Form W-9.
<br />E. Individual, Generally, enter the name shown ah your tax return. If you have
<br />changed your last name without Informing the Social Security Administration (SSA)
<br />of the name change, enter your first name, the last name as shown on your social
<br />security card, and your now last name,
<br />Note. ITIN applicant: Enter your Individual name as it was entered on your Form
<br />W-7 application, line Ia. This should also he the same as the name you entered on
<br />the Farm 1 040/104DA/I 040EZ you flied with your application.
<br />b. Sete proprietor an sinpfe-member LLC. Enter your Individual name as
<br />shown on your 1040/1 04DA/1 040EZ on line 1. You may enter your business, trade,
<br />or "doing business as" (BBA) name on line 2.
<br />c. Partnership, LLC that is not o single -member LLC, C Corporation, or S
<br />Corporation. Enter Ilia entity's name as shown on the entity's tax return an line 1
<br />and any business, trade, or BBA name on line 2.
<br />d, other entitles. Enter your name as shown on required U.S. federal tax
<br />documents on line 1. This name should match the name shown on the charter or
<br />other legal document at the entity. You may enter any business, trade, or
<br />CSA name on line 2.
<br />e. Disregarded entity. For U.S. federal tax purposes, an entity that is
<br />disregarded as an entity separate from its owner is treated as a "disregarded
<br />entity." See Regulations section 301.7701-2(c)(2)(iki). Enter the owner's name on
<br />in. 1. The name tithe entity entered on Ilne 1 should never be a disregarded
<br />entity. The name on line 1 should be the name shown on the Income tax mtum on
<br />which the income should he reported. For example, if afereign LLC that Is treated
<br />as a disregarded entity for U.S, federal tax purposes has a single owner that Is a
<br />U.S. parson, the U.S. owner's name is required to be provided on line 1. If the
<br />direct owner of the entity Is also a disregarded entity, enter the first owner that Is
<br />not disregarded for federal tax purposes. Enter the disregarded entity's name on
<br />line 2, "Business name/disregarded entity name," If the owner ofthe disregarded
<br />.mingle a foreign person, the owner must complete an appropriate Form W-8
<br />instead of a Form W-9. This is the case even lithe foreign person has a U.S. TIN.
<br />75H-44
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