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Form W -9 (Rev 10 -2007)
<br />• The U.S. grantor or other owner of a grantor trust and not the
<br />trust, and
<br />• The U.S. trust (other than a grantor trust) and not the
<br />beneficiaries of the trust.
<br />Foreign person. If you are a foreign person, do not use Form
<br />W -9. Instead, use the appropriate Form W -8 (see Publication
<br />515, Withholding of Tax on Nonresident Aliens and Foreign
<br />Entities).
<br />Nonresident alien who becomes a resident alien. Generally,
<br />only a nonresident alien individual may use the terms of a tax
<br />treaty to reduce or eliminate U.S. tax on certain types of income.
<br />However, most tax treaties contain a provision known as a
<br />"saving clause." Exceptions specified in the saving clause may
<br />permit an exemption from tax to continue for certain types of
<br />income even after the payee has otherwise become a U.S.
<br />resident alien for tax purposes.
<br />If you are a U.S. resident alien who is relying on an exception
<br />contained in the saving clause of a tax treaty to claim an
<br />exemption from U.S. tax on certain types of income, you must
<br />attach a statement to Form W -9 that specifies the following five
<br />items:
<br />1. The treaty country. Generally, this must be the same treaty
<br />under which you claimed exemption from tax as a nonresident
<br />alien.
<br />2. The treaty article addressing the income.
<br />3. The article number (or location) in the tax treaty that
<br />contains the saving clause and its exceptions.
<br />4. The type and amount of income that qualifies for the
<br />exemption from tax.
<br />5. Sufficient facts to justify the exemption from tax under the
<br />terms of the treaty article.
<br />Example. Article 20 of the U.S.-China income tax treaty allows
<br />an exemption from tax for scholarship income received by a
<br />Chinese student temporarily present in the United States. Under
<br />U.S. law, this student will become a resident alien for tax
<br />purposes if his or her stay in the United States exceeds 5
<br />calendar years. However, paragraph 2 of the first Protocol to the
<br />U.S. -China treaty (dated April 30, 1984) allows the provisions of
<br />Article 20 to continue to apply even after the Chinese student
<br />becomes a resident alien of the United States. A Chinese
<br />student who qualifies for this exception (under paragraph 2 of
<br />the first protocol) and is relying on this exception to claim an
<br />exemption from tax on his or her scholarship or fellowship
<br />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 not subject to
<br />backup withholding, give the requester the appropriate
<br />completed Form W -8.
<br />What is backup withholding? Persons making certain payments
<br />to you must under certain conditions withhold and pay to the
<br />IRS 28% of such payments. This is called "backup withholding."
<br />Payments that may be subject to backup withholding include
<br />interest, tax - exempt interest, dividends, broker and barter
<br />exchange transactions, rents, royalties, nonemployee pay, and
<br />certain payments from fishing boat operators. Real estate
<br />transactions are not subject to backup withholding.
<br />You will not be subject to backup withholding on payments
<br />you receive If you give the requester your correct TIN, make the
<br />proper certifications, and report all your taxable interest and
<br />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
<br />instructions on page 3 for details),
<br />3. The IRS tells the requester that you furnished an incorrect
<br />TIN,
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<br />4. The IRS tells you that you are subject to backup
<br />withholding because you did not report all your interest and
<br />dividends on your tax return (for reportable interest and
<br />dividends only), or
<br />5. You do not certify to the requester that you are not subject
<br />to backup withholding under 4 above (for reportable interest and
<br />dividend accounts opened after 1983 only).
<br />Certain payees and payments are exempt from backup
<br />withholding. See the instructions below and the separate
<br />Instructions for the Requester of Form W -9.
<br />Also see Special rules for partnerships on page 1.
<br />Penalties
<br />Failure to furnish TIN. If you fail to furnish your correct TIN to a
<br />requester, you are subject to a penalty of $50 for each such
<br />failure unless your failure is due to reasonable cause and not to
<br />willful neglect.
<br />Civil penalty for false information with respect to
<br />withholding. If you make a false statement with no reasonable
<br />basis that results in no backup withholding, you are subject to a
<br />$500 penalty.
<br />Criminal penalty for falsifying information. Willfully falsifying
<br />certifications or affirmations may subject you to criminal
<br />penalties including fines and/or imprisonment.
<br />Misuse of TINs. If the requester discloses or uses TINs in
<br />violation of federal law, the requester may be subject to civil and
<br />criminal penalties.
<br />Specific Instructions
<br />Name
<br />If you are an individual, you must generally enter the name
<br />shown on your income tax return. However, if you have changed
<br />your last name, for instance, due to marriage without informing
<br />the Social Security Administration of the name change, enter
<br />your first name, the last name shown on your social security
<br />card, and your new last name.
<br />If the account is in joint names, list first, and then circle, the
<br />name of the person or entity whose number you entered in Part I
<br />of the form.
<br />Sole proprietor. Enter your individual name as shown on your
<br />income tax return on the "Name" line. You may enter your
<br />business, trade, or "doing business as (DBA)" name on the
<br />"Business name" line.
<br />Limited liability company (LLC). Check the "Limited liability
<br />company" box only and enter the appropriate code for the tax
<br />classification ( "D" for disregarded entity, "C" for corporation, "P"
<br />for partnership) in the space provided.
<br />For a single- member LLC (including a foreign LLC with a
<br />domestic owner) that is disregarded as an entity separate from
<br />its owner under Regulations section 301.7701 -3, enter the
<br />owner's name on the "Name" line. Enter the LLC's name on the
<br />"Business name" line.
<br />For an LLC classified as a partnership or a corporation, enter
<br />the LLC's name on the "Name" line and any business, trade, or
<br />DBA name on the "Business name" line.
<br />Other entities. Enter your business name as shown on required
<br />federal tax documents on the "Name" line. This name should
<br />match the name shown on the charter or other legal document
<br />creating the entity. You may enter any business, trade, or DBA
<br />name on the "Business name" line.
<br />Note. You are requested to check the appropriate box for your
<br />status (Individual /sole proprietor, corporation, etc.).
<br />Exempt Payee
<br />If you are exempt from backup withholding, enter your name as
<br />described above and check the appropriate box for your status,
<br />then check the "Exempt payee" box in the line following the
<br />business name, sign and date the form.
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