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Form w-9(Rev. 10-2007) Page
<br /> Generally, individuals (including sole proprietors) are not exempt Part I. Taxpayer Identification
<br /> from backup withholding. Corporations are exempt from backup Number withholding for certain payments, such as interest and dividends. (TIN)
<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 /> 1. An organization exempt from tax under section 501(a), any have an ITIN, see How to get a TIN below.
<br /> IRA, or a custodial account under section 403(b)(7) if the account If you are a sole proprietor and you have an EIN, you may
<br /> !satisfies the requirements of section 401(%2), enter either your SSN or EIN. However, the IRS prefers that you
<br /> 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 in,ernational organization or any of its agencies or and TIN combinations.
<br /> instrumentalities. Flow 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 dealitir 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 SSA from the IRS by visiting www.irs.gov or by tailing
<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. 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 II. 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' during 1983. You must give your correct TIN, but you do not
<br /> sales over$5,000 have to sign the certification.
<br /> 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 /> However,the followng 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 w thholding:medical and health care payments,attorneys'fees and you must cross out item 2 in the certification before signing the
<br /> payments for sery ces paid by a federal executive agency. form.
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