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Form W-9(Rev.10-2007) Page 3
<br /> Generally, individuals(including sole proprietors)are not exempt Part I. Taxpayer Identification
<br /> from backup withholding. Corporations are exempt from backup Number (TIN)
<br /> withholding for certain payments, such as interest and dividends.
<br /> Note. If you are exempt from backup withholding,you should Enter your TIN in the appropriate box.If you are a resident
<br /> still complete this form to avoid possible erroneous backup alien and you do not have and are not eligible to get an SSN,
<br /> withholding. your TIN is your IRS individual taxpayer identification number
<br /> The following payees are exempt from backup withholding: (ITIN). Enter it in the social security number box. If you do not
<br /> have an ITIN,see How to get a TIN below.
<br /> 1.An organization exempt from tax under section 501(a),any If you are a sole proprietor and you have an EIN,you may
<br /> IRA, or a custodial account under section 403(b)(7)if the account enter either your SSN or EIN. However,the IRS prefers that you
<br /> satisfies the requirements of section 401(f)(2), use your SSN.
<br /> 2.The United States or any of its agencies or If you are a single-member LLC that is disregarded as an
<br /> instrumentalities, entity separate from its owner(see Limited liability company
<br /> 3.A state, the District of Columbia,a possession of the United (LLQ on page 2), enter the owner's SSN(or EIN, if the owner
<br /> States, or any of their political subdivisions or instrumentalities, has one). Do not enter the disregarded entity's EIN. If the LLC is
<br /> 4.A foreign government or any of its political subdivisions, classified as a corporation or partnership,enter the entity's EIN.
<br /> agencies, or instrumentalities, or Note. See the chart on page 4 for further clarification of name
<br /> 5.An international organization or any of its agencies or and TIN combinations.
<br /> instrumentalities. How to get a TIN.If you do not have a TIN,apply for one
<br /> Other payees that may be exempt from backup withholding immediately.To apply for an SSN,get Form SS-5,Application
<br /> include: for a Social Security Card,from your local Social Security
<br /> Administration office or get this form online at www.ssa.gov.You
<br /> 6.A corporation, may also get this form by calling 1-800-772-1213. Use Form
<br /> 7.A foreign central bank of issue, W-7,Application for IRS Individual Taxpayer Identification
<br /> 8.A dealer in securities or commodities required to register in Number,to apply for an ITIN,or Form SS-4,Application for
<br /> the United States,the District of Columbia, or a possession of Employer Identification Number,to apply for an EIN.You can
<br /> the United States, apply for an EIN online by accessing the IRS website at
<br /> www.irs.gov/businesses and clicking on Employer Identification
<br /> 9.A futures commission merchant registered with the Number(EIN)under Starting a Business.You can get Forms W-7
<br /> Commodity Futures Trading Commission, and SS-4 from the IRS by visiting www.irs.gov or by calling
<br /> 10.A real estate investment trust, 1-800-TAX-FORM (1-800-829-3676).
<br /> 11.An entity registered at all times during the tax year under If you are asked to complete Form W-9 but do not have a TIN,
<br /> the Investment Company Act of 1940, write"Applied For" in the space for the TIN, sign and date the
<br /> A common trust fund operated by a bank under section form,and give it to the requester. For interest and dividend
<br /> 12.
<br /> 5812. payments, and certain payments made with respect to readily
<br /> tradable instruments, generally you will have 60 days to get a
<br /> 13.A financial institution, TIN and give it to the requester before you are subject to backup
<br /> 14.A middleman known in the investment community as a withholding on payments.The 60-day rule does not apply to
<br /> nominee or custodian, or other types of payments.You will be subject to backup
<br /> withholding on all such payments until you provide your TIN to
<br /> 15.A trust exempt from tax under section 664 or described in the requester.
<br /> section 4947.
<br /> Note. Entering"Applied For" means that you have already
<br /> The chart below shows types of payments that may be applied for a TIN or that you intend to apply for one soon.
<br /> exempt from backup withholding.The chart applies to the Caution:A disregarded domestic entity that has a foreign owner
<br /> exempt payees listed above, 1 through 15. must use the appropriate Form W-8.
<br /> IF the payment is for... THEN the payment is exempt Part 11. Certification
<br /> for...
<br /> To establish to the withholding agent that you are a U.S. person,
<br /> Interest and dividend payments All exempt payees except or resident alien, sign Form W-9.You may be requested to sign
<br /> for 9 by the withholding agent even if items 1,4, and 5 below indicate
<br /> Broker transactions Exempt payees 1 through 13. otherwise.
<br /> Also,a person registered under For a joint account, only the person whose TIN is shown in
<br /> the Investment Advisers Act of Part I should sign(when required). Exempt payees,see Exempt
<br /> 1940 who regularly acts as a Payee on page 2.
<br /> broker Signature requirements.Complete the certification as indicated
<br /> Barter exchange transactions Exempt payees 1 through 5 in 1 through 5 below.
<br /> and patronage dividends 1. Interest,dividend,and barter exchange accounts
<br /> Payments over$600 required Generally,exempt payees opened before 1984 and broker accounts considered active
<br /> to be reported and direct 1 through 7 z during 1983.You must give your correct TIN, but you do not
<br /> have to sign the certification.
<br /> sales over$5,000' 2 Interest, dividend,broker,and barter exchange
<br /> See Form 1099-MISC,Miscellaneous Income,and its instructions. accounts opened after 1983 and broker accounts considered
<br /> ZHowever,the following payments made to a corporation(including gross inactive during 1983.You must sign the certification or backup
<br /> proceeds paid to an attorney under section 6045(f),even if the attorney is a withholding will apply. if you are subject to backup withholding
<br /> corporation)and reportable on Form 1099-MISC are not exempt from and you are merely providing your correct TIN to the requester,
<br /> backup withholding:medical and health care payments,attorneys'fees,and you must cross out item 2 in the certification before signing the
<br /> payments for services paid by a federal executive agency. form.
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