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Fam W-9 On.12,WI4 pag@ 2
<br />Nota. N you ars a US. person and a regaestwr gives you a form odhar ttam Form
<br />W-9 to request yourTIN, you must use the requester's form N it Is substantially
<br />stmdar to thts Form W -G.
<br />daflddon at a U$. person. For federal tax purpoe ss, you ars considered a U.S.
<br />Person It you aux
<br />• An lndivlduef who Is a U.S, titter or U.S. resident allan;
<br />• A pane rshlp, earporwOm company, or assocIrion created or organo ad In the
<br />Unllad Slates or under the laws of the United States;
<br />• An aatau Other than a foreign estate): or
<br />• A demeslic trust (sa defined In Regulationssection 301.7701-7).
<br />Spacial mea for partrwrahips. Partnerships that conduct a trade Cr buWaes In
<br />the UMW Stales we generally required to pay a wW twldbq tax under secUcn
<br />1446 an any foreign partners' stare of ef. —*Y carmaclad bumble Incas from
<br />such business. Further, Ins certain eases when a Farm W-9 has not been recoWd,
<br />the codes under SWUM 1445 require a partnership to prestrne do a partner Is a
<br />faalgn person, end pay ttre sactlon 1410 wigrnotdiq tax. ituerafore. N yeu ars a
<br />Untied S��provWe W-g��p a tnedA err busiraas In the
<br />and avdd section 1416 wWtm3lding an your oto ntabshi yon U.S. atahrs
<br />partnership Itcorrne.
<br />In the eases below, the following person must give Farts w-9 to the paMershlp
<br />for purposes of establishing Its U.S. status and avdd4ng withholding an its
<br />allocable stern of net Income from On peruurshIp conducting a traria or business
<br />M the United States:
<br />• In the case at a disregarded entity wvdh a U.S. owner, the U.S. owner of the
<br />disregarded anft and not the amity;
<br />• In the case of a grantor trust with a U.S. grarrtor or other U.S. www. genera y.
<br />the U.S. grantor or other U.S. owner of the grentoi trust and not the trust; and
<br />• In the case of a U.S. trust 0 ar then a gRntor treat), the U.S. bust (liner than a
<br />grantor trust) and not the baneRdadas of the mast.
<br />Finatgo person. N 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 Farr W-9. Instead, use
<br />the appropriate Form W4! or Form 8233 (sae Publitudon 515. WM*wW q of Tax
<br />on Nonresident Ades and Foreign SWMQ.
<br />Norreaiderd alien who beeomee a resident ellen. Generally, only a nonresident
<br />Wan Individual may use the tarns of a tax they to reduce or alh hale U.S. tax on
<br />certain typo of Inconw However, most tea trades oonlakt s provision WOO as
<br />n 'saving clam.'—aosptlons specdled in the saving clause may permit an
<br />exemption nom tax to continue for certain types of Income even eller the payee
<br />has otherwise become a US. resident alien for baht purposes.
<br />0 you ars a U.S. msklant Aden who Is relying an an exception contained In the
<br />saving dam of a tax banty to claim an exemption from U.S, tax on carudn type
<br />of Income, you must Anac h a Statement to Form W-9 that epomdAas the fallowing
<br />five darns:
<br />1. The tanty mfrom ttu as Generally. noresslddeent alien. be this sarne y under which you
<br />claimed
<br />2. The In" ergda addrasekq the kncana.
<br />3. The ardcb number (or loc kwi In the tax treaty that contains the saving
<br />dams and he exeptkm
<br />4. The type and amount of income that qualifies for the axempdon hem tax.
<br />S. Suffiddr t tads to** the axempdan ham tax under the terra of the beery
<br />oxwnptlon
<br />from sdnobmNp Income received tax Vest' allows m
<br />In the United Stales. Under U.S. law. this student will become s�dler�for t
<br />tax purposes d hie or her stay In the United States emeeds 5 calendar years.
<br />However, paragraph 2 of the first trotocal to the U.S.-China treaty (dated Apol 30.
<br />19841 allows the provisions of Article 20 to continue to appy even after the
<br />Chiesa student becomes a resident alien of the United Sates; A Chinese studet
<br />who v alliles fpr this WMptlon (finder paragraph 2 of the first protaeoa and Is
<br />fidawvslmip Inc would ro attach �claim an � a mtax an his or her acholerft
<br />etalsrrhent that Inctudss the
<br />k kx..w on dacrbed above to noport that assrrgft n.
<br />N you are a nomesidant order or a foreign ardty, (five the requester the
<br />appropriate ownpleted Farm W-8 or Fara 8M.
<br />Backup Withholding
<br />What is backup will"Idng4 Persons making Certain payments to you Medd
<br />under cartaiah eandgions withhold and pay to the IRS 28% of such papmft Me
<br />Is eelbd'backup wfthhokft' Payments Mat may ba subject to backup
<br />Wit hhddkg inclyda Imaaet, tax-Mompt Wismst, dividends, broker and barter
<br />exchange Imasectlons, lents, royad(es. norwroloyes pay. payments made to
<br />eaillsnrent of ant card end third party netwwk tRraactlam and certain
<br />teom kp teal operators. Real eatste Imassollons an rat u*d to
<br />You Will not be eubjal to backup wfttdnciding on payments you receive 0 you
<br />glue the requester your corraet TiN. make the prayer rxrtltfcamorok and repot ore
<br />your taxable Www and &Idends on your tax Rom.
<br />Psynwrda yeu radalwa willbe subjeat to bsch withholding if;
<br />1. You do not furnish your TIN to the nquaahr,
<br />2. You do not cw* your TIN when required (see hots Pert II Instructions tiaa on page
<br />3 for det ft),
<br />3. The IRS tads the requester that you hantslud an incorrect TIN.
<br />4. The IRS tads you Inst you we subJact to badarp wdhhddtng because you db
<br />��ed your end dividends on your tax return (tor nporfable k tarest
<br />S. You do not cw* to the retimster that you era not subject to backup
<br />withholding under 4 above {lor reportable kdarast and *Awed accounts opened
<br />eller t883 a ".
<br />Certain payees and payments ars exempt from backup withholding. See EmW
<br />pwyee cods an page 3 and tins separate lnsbuetbns for the Requester of Form
<br />W-9 for mon Wametlnn.
<br />Alae see SpwW rules fbrpertnwraf*v above.
<br />What is FATCA raporting?
<br />The Foreign Account Tax Compliance Act FATCA) requires a participating foreign
<br />llrhanclal Yhuldutlon torl all Unlled States aecourd holders. Ind we specified
<br />United States persanspayees ars exempt from FATCA reporting. Sea
<br />F.xertptlorr ham FATCA taporI ft code an page 3 and the Instructions for int
<br />itequsstar of Form Wim for mac Information.
<br />Updating Your intonation
<br />YOU moat provide updated WborMan to any person to shown you claimed to be
<br />on exempt payor d yea ars no longer en exarrrpl payee and artdeipets receiving
<br />reporfabla payments In the hdrrR tram qtly person. For axampb, you may need to
<br />provide updated Inrarnegon N you ars e C corporation that elects to be an S
<br />comoration. of If
<br />F the a ear no 7tN ar�aarrges taeeoum: faexarrpla, if 1M granawe Um exernpi. In addition, you miM furnish s a w
<br />of a gre+lfor truer dip.
<br />Penalties
<br />Falun to hmiddi TiN. it you fail to twulsh your correct TW to it raquester, you ere
<br />subject to a penalty of IN for each such tatkre wdess your falkre Is due to
<br />reasonable manse and not to w MU neglect.
<br />crud PWW* for tdee bdoernaBen ankh respees to Wltbholtirg. it you make a
<br />bleastatement with no reesaRble bealsthat rarsuks In no beckup wiMtinok6q,
<br />you ars subject to a 5600 penalty.
<br />Combd peneltyfor fdsV*o lidemordom Wdlhkdy faisOft cerWicaVons or
<br />affemadom may subject you to crlminM ps dMn Incirdiq Dna andfor
<br />imprisonment.
<br />LOsura of 7iML N the mWester diseloess or uses TINS In violation at federal low.
<br />the requester nay be cub cl to crud end edmbW pwm0in.
<br />Specific InstrucHons
<br />Lute i
<br />You must arnr one of the fodawiq an this Ilse; do not bans via fine blank. Tire
<br />nems should match the rage an your tax mum
<br />if this tram W-9 Is for a joint account. lid drat, and than dude. to name of the
<br />person oraft whose number you antewd Inmart l of Form W-9.
<br />a. lndhkkmL Generdy. aster Mho name shown an your tax return. N you have
<br />clhsnged yCur Iced rmerrws without I:<arrrnlrng the Socfel Somft AdmltistmOon o"
<br />at the naris change, enter your first rime. the 4M name me shown an your sodd
<br />security C14 and yarn new last name.
<br />Note. inN� Eder your Ndkidud name as R was- - Won your Foran
<br />W-7 In Ia. This shoold abo be the same as the ramm you entered an
<br />the Forth I011Y1040A/to40FrZ you fled wdh your application.
<br />b. Sate propr{atarerr ahgM-marcher LLQ Enter your Individual name as
<br />shown on your 1001040AM40$Z on (!ne t, You may elver your business, trade,
<br />or doing business aa" {p64 rause on fins 2.
<br />c. Padnwdip, LLC l�ftu�llyt'osnet a abd6-n unbar LLC, C CarporatloR or S
<br />and eray tiuslrasa, tteder err SBA carne on dna Z� the erdRy'e feet Rli,<n on Ifie 1
<br />d. Other addm Eraw your name >n dum an ragWmd US. federal tack
<br />documentson line 1. This name stomal astir the name shown on the charter or
<br />other Mgal decureent Qaafing the orality: You may anter any business. Veda, or
<br />09A name ca fine 2.
<br />a. Disregarded ani ft. For US. fadual bur purposes, an anilw 1 at is
<br />rBregseded as an antHy separate from He owner Is Vested as a'dbregarded
<br />antsy:' See Regmddbm section 301.7701.20. Error the owner's name on
<br />One 1. The name d ttn sntly odend on fine 1 should never be a dbmgwndsd
<br />athe fn enOtI. am n linehichd IlneYld be the nems shown orh rho tlh6orrN tax Rkrm on
<br />m a disregarded wAy for U taxpurpoess has a�single owner ttatina d
<br />U.S. person, the U.$, awrwW@ tame b mgeled to ba provided om fine 1. N the
<br />dlect owner at the wit Is abo a disregarded witty, enter the drat owner oral Is
<br />rot dismaerded forla ' tux purpoeas, Enderthe -impended entWe name on
<br />line 2,-Kiiisw rameld srrgarded entOy nenaple'eM the owner of the dsregarded
<br />tr� dd oaf a Form wW-G.1This la tha � evena'r"ti Was person ira s a UA TIN.
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