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Fornt W-S (Fe. lS?018)PamE
<br />By signing th€ tilhd-outlorrn, you:
<br />'1. Cenify lhet thi TIN you are giv ing is consct ht you ar€ l#ait ing for s.
<br />numb€r to be issued|.
<br />2. C€ rtify thet you ars not subJ€ct to backu p w hhholdlng, or
<br />J. ClAim sxsmption ltom hackup wkhholdihg if r/ou ete a U;S. €x€mpt
<br />Faye€. lf epFlicebls, you a}s A[so c€nfiing thet as e U..9. psrson, your
<br />albcable shere of eny pann€rshiF lncom€ from a [J..S. trads or busin€ss
<br />E not subjsct to th€ u/ithhslding 1+\ o.n fordigr pann€rs'Ehers of
<br />€tf€clill€V {onnscl€d iicoms, aM
<br />4 C€rtifythel'FATCAc+Jstsl snt€rsdon thtsform [if anyJ lndiceting
<br />thelycu srs sx€mpt from fiq FATSA r€poning, iscolr€ct. gi€-Wllgl is
<br />IAICA taryliilg, let€r. for turlh€r information,
<br />ltolg: ll you srs a. U.,g. pe rson and a requ€sts r g i'i€s you a lorm other
<br />then Form W-g io l€qu€St yollr TlN, yau must uee rhc r€qu€st€r',r iorm ilI issubdantialty sim ilar to this Form'W.9.
<br />Deflnhlon of e U,8. perron, br lederalta:l Furposss. )iou are
<br />consld€rsds, lJ,S. per+rn -lf.,pou ersl
<br />. An indiiidusl \i/ho ls a U.S. cittr{n or U.S, r€iidsnt alian:
<br />. A Fsrtn€rship, corporetion. cornFeny, or e.sgccktion cr€etsd or
<br />crgsnizsd in th€ United$tetssor uirderthe lawsol lh€ U0itsdStet€sl
<br />..An €stats [other than e icr€ign sslets]: or
<br />.Adomsstic trust [as delined ln Fequhtlonssection l0'1.??01-?1.
<br />Speclal rulee fo r pannerehl p*, Partnsrshlp,s that conduct a fade or
<br />busirissr in th€ Unit€d Sletss are generally required to pey e wit hholding
<br />trx ilnd6r ssction 1l+6 tiri any foreign peftn€rs' sher€ ot €tf€cti!fiely
<br />oonngctsd tsxebl€ incoffs tlom guch busins.Es. Furthsr. ln osnein casss
<br />v,hs19 e Forrn W'9 hes 0ot bsan rscsi'ied. Ih€ rule,s undBr.ssction 1446
<br />taquim e partnership 10 pfA.sum€ that e pArln€t is e for€hn p€rson, qnd
<br />Fay th€ s€ction 1444 withholdinq tex. Th€isfor€, if you ar€ a U.g psrson
<br />lhal is e Fann€r in e Fann€rshiF conducting a tad€ sr builnsss in tha
<br />United Statss, ptoviCe Form W.g ts th€ panri€rshiF to €stEblish your
<br />U.S. status and evoH ssction 1 446 with holding on lEu r shar€ of
<br />pannership income.
<br />ln ths ca€ss bsls!'/, lhe foll<lrlilng person must gfua Form W.9 to ths
<br />FEnn€rship for purposeso{ €istablishing its U.$, steitl.e.end avoidifig
<br />uiithholding ori itsalhcebta shera of n€t i0com€ from th€ fartn€rship
<br />condlcting a fiad€.or busin€ss i[ rhE U n it€d Stst€€,
<br />.ln rh€ ce.sg af a dhi€gerded € nlily with a U.S. {$rrn€r. thd U.S. {i,$nsr
<br />of .th€ dl,er€gerded €nlity and not.ths €flliry:
<br />r.ln ths ca,9e ol a grantor trlst iililh a U.g. grantor or other U.S, {r'vnsr,
<br />g€n€relly, th€ U.S. grentor or other U.$, <y{i rer of the grenlor trustand
<br />nolthg trusti efid
<br />..ln ths ca.ss of e U.S. lrust(oth€rthan agrantortrust, ths U.$. lrust
<br />hth€r then e qrsntot trustl ej]d not thc bsn€iichrhs 01 th€ trust.
<br />Fomlgn pelsbn, lf you ar.a a fotabn F€rson oi thA U;s, blanch ot a
<br />brsitn barlk thet he.s €lgct€d ta bs tr€at€d ss.e U.S. p€r.g,:in, do not uss
<br />Form W-9. lns'tsed, use th€ aFproprhls Fofin W.8 or Form 8233 (ss€
<br />Fub. 515. Withholding of Tex on Nonr€sidsnt Ali€ns and For€tqn
<br />Enriths|:
<br />Elrclrpls, Articf€ 20 of rh€ U.s.-Chirla incom€ te( tr€aty allfi4s sn
<br />o{€mFtion trom tEx for schohrship incom€ r€c€iwd $r achin€s€
<br />sludsnt t€lilpoisrily pr€sirqt in th€ Unit€d Stetsg- Undsr U;S, law, lhi€
<br />stud€ nt vrill becorn€ e r€silant'sliisn tor tNX rurpog€s if his or hsi.stay in
<br />ths Unn€d Stat€s cxc€€dls 5 Cahndai yeqrs. Hcrrrevor, faraqreph 2 of
<br />ths tirsl Prorocolto th€ US..China tr€aly {dat€d April 30, 1,9841 ellovrs
<br />ths Frovieions of Anicld 20 to corltinue to ai:pty ewn After.ths Chin€s€
<br />Etude nt b€com€E s r€siCsnt elhfi ot th€ j U nit€d Slatss, A C h insss
<br />.gtudentwhoquglifi{.E fisr'rhis€xc€ptlon [und€r peragraph 2 oJ th€ first
<br />Frotocol end is rsFing sn this€xc€Ftion tochim en s€mFtion lrom tEX
<br />on his or her echshr.sliip or t€ll{r#ship incons uJs!ld ettach to Form
<br />W-g a stat€m€nt that includ€s th€ intormation d€€cribsd ebo\is to
<br />suppon fiet €xsmplion.
<br />It you are q nonresident el'len ore fqr€ign €ntity, qiw ths rsqu€stdr tha
<br />aFproprials cornpleted Form W.8 or Form €233.
<br />Backup Withholding
<br />Whst b bsckup wlthhbldlhg?.. F€rsdns making csnein paymentE ts ysu
<br />must undEr cort3in condftions withhold aiid pey to th€ lRS.2494 of.silch
<br />paym€nts. This E calhd .backup withholding." Faym€nts that mey b€
<br />. s u bl€ct to beck u F wlth hold ing inc ludd intere.sl, tax.sx€ fi pt int€ r9st,
<br />divids nds, brok€ r end.bart€ rs(chanqs transactbns, r€ nts. ro^/alti€s,
<br />none nr p lq/'s€ ray, payrte nls rtr.ads in $ett l€ me nt of peyme nt cerd and
<br />lhird partY nstltrork fisn.4ectiofl€. and oenairr peym€nts from fishing boet
<br />cpsrelors, Rsel sstat€ trgnsacthos ers not,subjsct td backup
<br />vi ithholding.
<br />You wil I nol b€.su biect to bec k uF with hold inq ofi pajms nts you
<br />tgcdi\€ ifyou ghi\sih€ r€qu€.st€ryourcon€ctTlN, rreks the proper
<br />o€rtiliCelionst end r€pofi tll,your t:xabls inu r€st end dividends on your
<br />tax rdturn,
<br />Fryment€ you recolve wlll b€ €ublegt ro backup wlrhholdlng lfr
<br />1. You do not lurnish your TIN tc, lh€ r€qu€sl€r,
<br />2, You do. not c$fiity irour -IlN whsn r€quir€d lsqe th€ instructionslor
<br />Part ll for dsralts],
<br />3. Th€. IRS t€lts the r€q!€.st€r that.!'fiu furnished en lncorr€ct TlN,
<br />4 Th€ IRS t€lte you thet you ar€'subiei:.lto.beskup withholdhg
<br />because you did nol r€pon allyour int€r€.st and divld€nds on yourtii
<br />r€tu rn ffor'r€lrcneble int€ r€.st end diviJs nds onl{, c i
<br />5- You do notc€rtify,toth€ r€qu€.el€rthetyou ars not subjoctto
<br />ha]:kup loithholding und€r 4 abd,is ltor r€Fartebls intsr€.Et end diviC€nd
<br />.eccountg opsn€d aft€r.1983 onM.
<br />Cenein paysqs end paym€ntE sr€ sx€mFt frcm beckuF withholding
<br />S€€ Fxemptpejr€e coda, ht€r, andlhe ssperelq lnstrijctionslotths.R+quester
<br />of Form W-g lor more lnforrnation.
<br />AEo se€ SFscielriltef, tor.pe/trtsrsft ,Fs. €arlisr:
<br />What is FATCA Feporting?
<br />Ths Fsr€ign AccountTex Cofipligno€ Act [FATgAl rsquir€.sa
<br />panlcipalhg tor€hn linanci{l institutbn to r€Fort all.Unitqd 8t$€s
<br />eccount holdsrs that ar€ Sp€citEd Unlted Stet€s psr.eons. C€rtsin
<br />payses ers o{€mpt from FATCA reporting. 3€s Exemptlnn lrom FAICA
<br />{epo.f fifl g ccd€. ht€r, and th€ ln.structbfs fi)r ths R€qus$er. of Fotm
<br />W-g for mor€ inlorfielion'
<br />Updaling Your lnlormation
<br />You must provlde updetsd lnformation to any person tc whom you
<br />cleimsd to be en €x€rnft pay€€ il you are no longer en sx€mpt pay€€
<br />sndsnthipet€.r€ceivlh.{ riponebl€ Feymsnts in th€ fr.ilur€ lrom this
<br />psr.!on. For.€*amFE. you meJ nsgd ro provids uFdal€d inftfftaflon if
<br />you arc a.C ccrpolration thatehcls to bq an S corpAreliofi, ot fivou no
<br />lonqelar+ lq' gx€mpt. ln sddition, you m!$ lurnieh.a n€w.Form W.9 if
<br />th€ nam€ orTlN chengss.for lhq eccount: licrgxgmFh; ifth€ grafitor of e
<br />!14ntor,lrust dhs,
<br />Fenalties
<br />FellurEio furnlrhTlH, lf you fail roturnleh yourcorisctTll.,l toa
<br />MqU€$€r, yqu ere sub]€ct ta s Fenatty:61$5q forsach such iailure
<br />unlose youf isllur€ is dus to ree.roaabh ceir€€ end not to willtril nsglsft.
<br />Clsll Fdilelrlfor fslc€ l#crms[on wlrh ru*p€dt to rfflrhhbldlng, ll you
<br />m3k€ afsles stat€m€nt with no reeronebl€ basG that r€sults in no
<br />backup u/ithholding, you ar€ subFcila a t500 psiielly,
<br />Nonr€€ldem rllqn who beooms s tr€ldefi allen; €snsfelly, onv a
<br />nonrssident ell€n iidlv.iCual nray use the t€rmc ot e tax teaty io raduce
<br />of slimindts u.s. tax oil eqn4in t/p€s of incorn€. l-kysbswf, most.t*
<br />f€atieG4orilain a prcvisb0.knovn as e *seving cleuse.i' Exceptions
<br />sF€cif i€d in lh€ seving chuse may Fsrmlt a! qx€nlFlb.n fforr l€tf ro
<br />continu€ for csrtein typss ot hcome,evsn Afisr th€ peyss hai'othst14iss
<br />hecom€ s U,S. residentalisn lof.t$( purFossg,
<br />tf you sra e U.S. r€sklsnl alien who is r€Ving on en €xc€Ftion
<br />contsinsd in thb seving cleus€ ot e lEx lr€ety 10 chim an €x€mption
<br />froill U.S. tat on certain tvD€s 6f incom€. vou must attach e.stat€rn€nt
<br />lo Forrh W"9 that EpBcifie:s the follo\#ing fiw itens.
<br />1. -Ths tEely counlry. G€n€rally. this iriust b€ th€ sam€ trsety undar
<br />whlch you chifi€d exemFtion from 1A)( es a nonr€skCsnt elt€n.
<br />2, Th€ tr€EBenicb addressirig the incoma-
<br />3. The articl€ number [or lodetbnl'ln ih€ tax traety that contains thegevinq chus€ gnd rts o(c€ptions.
<br />, +, .Th€ typ€ ehd amoutll of incoms that quslifi€c tor th€ €xsmption
<br />fron t€x,
<br />. 5. Suf f icl€nt lacts to jusl iF/ th€ €i€ mption trorn tsr und€ r th€ t€rfirs offis lr€evenich.
<br />Professional Services Agreement
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