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