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Farm W-9 (Rev. 12-2014)
<br />Note. If you are a U.S. person and a requester gives you aform olhor than Form
<br />W-9 to request your Tl N, you must use the requsstsr's form If It Is substantially
<br />similar to this Farm W-9.
<br />Definition of a U.S, parson. For federal tax purposes, you are considered a U u.
<br />person if you are:
<br />• Ari Individual who is a U.S. citizen or U.S. resident alien;
<br />• A partnership, corporation, company, or association created or organized In the
<br />United States or under the laws of the United Slates;
<br />• An estate (other than a foreign estate); or
<br />• A domestic trust (as defined In 19egulatlone section 301.7701-7).
<br />Spooial rules for parin ershlps. Partnerships that conduct a trade or burin ass In
<br />the United States are generally required to pay withholding tax under section
<br />1446 on any foralgn partners' share of attentively scheme led taxable income from
<br />such business. Further, in certain cases where a Form W -e has not been received,
<br />the 81103 under section 1446 requite a partnership to presume that a partner is a
<br />foreign person, and pay the section 1446 withholding tax. Therefore, If yen are a
<br />U.S. person 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 1445 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 US, status and avoiding withholding on its
<br />allocahlc share of net Income from the partnership conducting a trade or bushass
<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 cane 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 trust and not the trust; and
<br />- In the rase of a U.S. trust (other than a grantor trust), the U.S. trust (other than a
<br />grantor trust) and not the beneflefaries of the trust.
<br />Foreign person. If you are a foreign person or the U,S. branch of aforeign bank
<br />that has elected to be treated as a U.S. person, do not use Form W -g, Instead, use
<br />the appropriate Farm W -B or Form 3233 (see Publication 515, Withholding of Tax
<br />on Nonresident Aliens- and Foreign Entitias)
<br />Nonresident alien who becomes a resident alien, generally, only a nomasldenl
<br />alien Individual may use the terms of a tax treaty to reduce or eliminate U.S. tax an
<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 lax to continua for certain types of Income even after the payee
<br />has ofherwise become a U.S, rasldant area for tax purposes.
<br />If you era a U.S. resident alien who Is retying on an exception contained in the
<br />saving clause of atax treaty to claim an exemption from U.S. tax on cattalo types
<br />of income, you must atenh a statement to Form W-0 that specifies the following
<br />five items:
<br />1. The treaty country. Generally, this must be the some treaty under which you
<br />claimed exemption from tax as a nonracial 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 the exemption from tax.
<br />5. Sufficient facts to justify the exemption from tax 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 lax for scholarship Income received by a Chinese student temporarily present
<br />In the United States, Under Us, law, this student will become a resident alien for
<br />tax purposes If his or her stay In the United States exceeds 5 calendar years.
<br />However, paragraph 2 of the frost Protocol to the U.B.-china treaty (dated April 30,
<br />1964) allows the provisions of Article 20 to continue to apply even alter the
<br />Chinos 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 />or fellowship Income would allach to Form W-9 a statement that Includes the
<br />Information described above to support that exemption.
<br />If you are a nom'esident alien ora foreign entity, give the requester the
<br />appmpdate, completed Form W -B or Farm 8233.
<br />Backup Withholding
<br />What is backup withholding? Parsons making certain payments to you must
<br />under certain conditions withhold and pay to the IRS 28% of such payments. Thin
<br />Is called"backup withholding." Payments that maybe subject to backup
<br />withholding include Interest, tax-exempt Interest, dividends, broker and barter
<br />exchange transactions, rents, 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 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 withholding if:
<br />1. You do not furnish your TIN to the requeater,
<br />2. You do not certify your TIN when required (see the Part II Instructions on page
<br />3 for detalle),
<br />3. The IRS tells the requester that you furnished an incorrect Tl N.
<br />4. The IRS tells you that you aro 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 the requester that you are not subject to backup
<br />withholding under above (for reportable interest and dividend accounts opened
<br />alter 1983 only).
<br />Certain payees and payments are exempt from backup withholding. See Exempt
<br />payee code on page 3 and the aepurate Instructions for the Requester of Form
<br />W-9 for more information.
<br />Alan see Special rules fofpartnerships above.
<br />What is FATCA reporting?
<br />The Foreign Account Tax Compliance 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 aro exempt from FATCA reporting. Seo
<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 provida 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 ifyou are a C corporation Thal elects to be an 5
<br />corporation, or If you no longer are tax exempt. In addition, you must furnish a new
<br />Form W-9 it the name or TIN changes for the account; for example, if the grantor
<br />of a grantor trust dies.
<br />Penalties
<br />Failure to for TIN. If you fall to furnish your correct TIN to a requester, you are
<br />subject to a penalty 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 forialsifying information. Willfully falsifying cediflcatlons or
<br />affirmations 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 federal law,
<br />the requester may be subject to cMl 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 />It this Form W -e Is for ajolnt account, list first, and then chole, the name of the
<br />person or entity whose number you entered In Part I of Form W-9.
<br />a. Individual. Generzlly, enter the name shown on your lax 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 new last name.
<br />Note. ITIN eppitcant: Enter your individual name as It was entered on your Fenn
<br />W-7 appllcallon, line ta. This should also be the same as the name you entered on
<br />the Form 1 D40/1040A/1040EZ you filed with your application.
<br />U, Sala proprietor or single member I.I.C. Enter your individual name as
<br />shown on your 1040/1040AII 040EZ on line 1. You may anter your business, trade,
<br />or"doing business as" (DBA) name on line 2.
<br />c, Partnership, LLC that is n of a single -member LLC, C Corporation, ora
<br />corporation. Enter the entity's name as shown an the entity's tax return on line 1
<br />and any business, trade, or USA 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 mama shown on the charter or
<br />other legal document creating the entity. You may enter any business, trade, or
<br />DBA 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)(M). Enter the owner's name on
<br />line 1. The name of the entity entered on line 1 should never be a disregarded
<br />entity, The name on line 1 should be the name shown on the Income tax return on
<br />which the Income should be reported. For example, if aforeign LLG that Is treated
<br />as a disregarded entity for U.S, federal tax purposes has a single owner that Is a
<br />U.S. person, the U.S. owner's name Is required to be provided on Ilse 1. If the
<br />direct owner of the entity is also a dlsrogarded entity, enter the first ownerthat Is
<br />not disregarded forfederal tax purposes. Enter the disregarded entity's name on
<br />line 2, "Business name/disregarded entity name." If the owner of the disregarded
<br />entity is a foreign person, the owner must complete an appropriate Form W-8
<br />Instead of a Form W-9. This is the case even if the foreign person has a U.S. TIN.
<br />75L-59
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