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Form W-9 (Rev. 10-2018)Pa1e2
<br />By signing the filled-out form, you:
<br />l..Certify that the TIN you are giving is correct (or you are waiting for a
<br />number to be issued),
<br />2. Certify that you are not subject to backup withholding, or
<br />3. Claim exemption from backup withholding if you are a U.S. exempt
<br />payee. lf applicable, you are also certifyjng that as a U.S. person, your
<br />allocable share ol any partnership income from a U.S. trade or buiiness
<br />is not subject to the withholding tax on foreign partners, share of
<br />etfectively connected income, and
<br />4. Certify that FATCA code(s) entered on this form (if any) indicating
<br />that you are exempt from the FATCA reporting, is correct. See Whaf r's
<br />FATCA reporting, later, for further information.
<br />Note: lf you are a U.S. person and a requester gives you a form other
<br />than Form W-9 to request your TlN, you must use the requester's iorm if
<br />it is substantially similar to this Form W-9.
<br />Definition of a U.S. person. For federal tax purposes, you are
<br />considered a U.S. person if you are:
<br />r An individual who is a U.S. citizen or U.S. resident alien;
<br />. A partnership, corporation, company, or association created or
<br />organized in lhe United States or under the iaws of the United States;
<br />. An estale (other than a foreign estate); or
<br />. A domestic trust (as defined in Regulations section 301 .7701-7),
<br />Special rules for partnerships. Pafinerships that conduct a trade or
<br />business in the United States are generally required to pay a withhoiding
<br />tax under section 1446 on any tore,gn padners' share of effectively
<br />connected taxable income from such business. Further, in cerlain cases
<br />where a Form W-9 has not been received, the rules under section .1446
<br />require a partnership to presume that a partner is a foreign person, and
<br />pay ihe section 1446 withholding tax. Therefore, if you are a U.S. person
<br />that is a partner in a partnership conducting a trade or business in the
<br />United States, provide Form W-9 to the par.tnership to establish your
<br />U.S. status and avoid section 1446 withholding on your share of
<br />partnership income.
<br />ln the cases below, the following person must give Form W-9 to the
<br />partnership for purposes of establishing its U.S, status and avoiding
<br />withholding on its allocable share of net income from the partnership
<br />conducting a trade or business in the United States.
<br />. ln the cass of a disregarded entity with a U.S. owner, the U.S. owner
<br />of the disregarded entity and not the entity:
<br />r ln the case of a grantor trust with a U.S. grantor or other U.S. owner,
<br />generally, the U.S. grantor or other U.S. owner of the grantor trust and
<br />not the trust; and
<br />r ln the case of a U.S. trust (other than a grantor trust), the U.S. trust
<br />(other than a grantor trust) and not the beneficiaries of the trust.
<br />Foreign person, lf you are a foreign person or the U.S. branch of a
<br />ioreign bank that has elected to be treated as a U.S. person, do not use
<br />Form W 9. lnstead, use the appropriate Form W-B or Form 8233 (see
<br />Pub. 515, Withholding of Tax on Nonresident Aliens and Foreign
<br />Entities).
<br />Nonresident alien who becomes a resident alien. Generaily, only a
<br />nonresident alien individual may use the terms ol a tax treaty to reduce
<br />or eliminate U.S. tax on certain types of income. However, most tax
<br />treaties contain a provision known as a "saving clause." Exceptions
<br />specified in the saving clause may permit an exemption from tax to
<br />continue for certain types of income even after the payee has otherwise
<br />become a U.S. resident alien for tax purposes.
<br />lf .you are a.U.$. resident alien who rs relying on an exception
<br />contained in lhe saving claus€ of a tax lrealy [o ctaim an ei(emptionfrom U.S. tax on certain types ot income, you must attach a stitomentto Form W-9 that specilieC the followlng fiire llerns.
<br />.1 . The treaty country. Generally, this must be the same iroaty under
<br />which you claimed exemption frdm tax as a nonresident ali6n.'
<br />2. The keaty article addressing the income.
<br />3- The, arlicle number (or location) in the tax treaty that contains the
<br />saving clause and its exceptions.
<br />. 4. The type and amount of income that qualifies for the exemption
<br />from tax.
<br />5. Sulficient facts to justify the exemption from tax under the terms ofthe treaty artlcle.
<br />Example. Article 20 of the U.S.-China income tax treaty allows an
<br />exemption from tax for scholarshlp income received by a Chinese
<br />student temporarily present in the United States. Under U.S. law, this
<br />student will become a resident alien for tax purposes if his or her stay in
<br />the United States exceeds 5 calendaryears. However, paragraph 2 of
<br />the first Protocol to the U.S.-China keaty (dated April 30, 1984) allows
<br />the provisions of Article 20 to continu€ to apply even after the Chinese
<br />student becomes a resident alien of the United States. A Chinese
<br />student who qualifies for this exception (under paragraph 2 of the first
<br />protocol) and is relying on this exception to claim an exemption from tax
<br />on his or her scholarship or fellowship income would attach to Form
<br />W-9 a slatement that includes the information described above to
<br />support that exemption.
<br />lf you are a nonresident alien or a foreign entity, give the requester the
<br />appropriate completed Form W-8 or Form 8233.
<br />Backup Withholding
<br />What is backup withholding? Persons making certain payments to you
<br />must under certain conditions withhold and pay to the IRS 24o/o ol such
<br />paymenis. This is called "backup withholding." Payments that may be
<br />subject to backup withholding include interest, tax-exempt interest,
<br />dividends, broker and barter exchange transactions, rents, royalties,
<br />nonemployee pay, payments made in settlement of payment card and
<br />third party network transactions, and certain payments from fishing boat
<br />operators. Real estate transactions are not subject to backup
<br />withholding.
<br />You will not be subject to backup withholding on payments you
<br />receive if you give the requester your correct TlN, make the proper
<br />certifications, and report all your taxable jnterest and dividends on your
<br />tax return.
<br />Payments you receive will be subjeci to backup withholding if:
<br />1. You do not furnish your TIN to the requester,
<br />2. You do not certify your TIN when required (see the instructions for
<br />Part ll for details),
<br />3. The IRS tells the requesier that you furnished an incorrect TlN,
<br />4. The IRS tells you that you are subject to backup withholding
<br />because you did not report all your interest and dividends on your tax
<br />return (for reportable interest and dividends only), or
<br />5. You do not certify io the requester that you are not subject to
<br />backup withholding under 4 above (for reportable interest and dividend
<br />accounts opened after.l983 only).
<br />, Certain payees and payments are exempt from backup withholding.
<br />See Exempt payee code, late(, and the separate lnstructions for the
<br />Requester of Form W-9 for more information.
<br />Also see Special rules for partnerships, earlier.
<br />What is FATGA Reporting?
<br />The Foreign Account Tax Compliance Act (FATCA) requires a
<br />participating foreign financial institution to report all United States
<br />account holders that are specified United States persons. Certain
<br />payees are exempt from FATCA reporting. See Exemption from FAT1A
<br />reporting code, laier, and the lnstructions for the Requester of Form
<br />W-9 for more information.
<br />Updating Your lnformation
<br />You must provide updated information to any person to whom you
<br />claimed to be an exempt payee if you are no longer an exempt payee
<br />and anticipate receiving reportable payments in the future from this
<br />person. For example, you may need to provide updated information if
<br />you are a C corporation that elects to be an S corporation, or if you no
<br />longer are tax exempt. ln addition, you must furnish a new Form W-9 if
<br />the name or TIN changes for the account; for example, if the grantor of a
<br />grantor trust dies.
<br />Penalties
<br />Failure to furnish TlN. lf you fail to furnish your correct TIN to a
<br />requester, you are subject to a penalty of $50 for each such failure
<br />unless your failure is due to reasonable cause and not to willful neglect.
<br />Civil penalty for lalse inlormation with respect to withholding. lf you
<br />make a false statement with no reasonable basis that results in no
<br />backup withholding, you are subject to a $500 penalty.
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