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Form W-9 (Rev. 1 1 -201 7)Page2
<br />By signing the tilled-out form, you:
<br />1. Ceftify 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 applicabte, you are also certifying that as a U.S, person, your
<br />allocable share of any partnership income from a U.S. hade or buiiness
<br />is not subject to the withholding tax on foreign partners' share of
<br />effectively connected income, and
<br />4. Certify that FATCA code(s) entered on this form (if any) indicating
<br />that you are exempt Jrorn the FATCA reporting, is correct.'See Whal is
<br />FATCA repofting, 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 yourTlN, you must use the requesler,s form if
<br />it is substantially similar to this Form W-9.
<br />Definition ol a U.S. person. For federal tax purposes, you are
<br />considered a U.S. person if you are:
<br />e An individual who is a U.S. citizen or U.S. resident alien,
<br />. A partnership, corporation, company, or association created or
<br />orgaoized in the United States or under the laws o{ the United States;
<br />. An estate (other than a foreign estate); or
<br />. A domestic trust (as defined in Regulations section 301.270.!-7).
<br />Special rules for partnerships. Pannerships that conduct a trade or
<br />business in the United States are generally required to pay a withholding
<br />tax under section 1446 on any foreign partners, share of efiectively
<br />connected taxable income from such business. Further, in certain 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 the 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 />Uniied States, provrde Form W-9 to the partnership 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 avojding
<br />withholding on its allocable share of net income from the partnership
<br />conducting a trada or business in the united States.
<br />. ln the case ol a disregarded entity with a U.S. owner, the U.S. owner
<br />of the disregarded entity and not the entity;
<br />. ln lhe 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 o{ a U.S. trust (other than a grantor trust), the U.S. trust
<br />(other than a grantor trust) and not the beneticiaries of the trust.
<br />Foreign person. lf you are a foreign person or the U.S. branch of a
<br />foreign bank that has elected to be treated as a U.S. person, do not use
<br />Form W-9. lnstead, use lhe appropriate Form W-8 or Form 8233 (see
<br />Pub. 515, Withholding ot Tax on Nonresident Aliens and Foreign
<br />Entitles).
<br />Nonresident alien who becomes a resident alien, Generally, only a
<br />nonresident alien individual may use the terms of 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 alter the payee has otherwise
<br />become a U.S. resident alien for tax purposes.
<br />lf you are a.U.S. resldont alien who is rolying on an €xception
<br />contain€d in the saving clquGo ol a tax troaiy io ctaim an oitemption
<br />from u.s. tax on certain typeg of rncoma, ydu rnusl attach a statement
<br />to Form W-9 that specitios lhe fotlowlng liiro items.
<br />1. fhe treaty counlry. Generally, this must be the same traalv under
<br />which you claimed gxemfrlion from tax as a nonresident alien.'
<br />2. The treaty 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, Sufficient Jacls to justify the exemption from tax under the terms ofthe koaty article.
<br />Example. Arllcle 20 of the U"S,-China incom€ tax treaty allows an
<br />examption trom tax for scholarshlp incoms recelvsd by aChineso
<br />sludent temporarily pros€nl in th€ United States. Undcir U.S. law, this
<br />sludent will become a r€sidsnt ah€n tor tax purpos€s if his or h6r slay tn
<br />lhe United States oxco€ds 5 calendar years. Hdwevor, paragaph Z 6t
<br />rhe tirsr Protocol to the U.S,-China treirty (dated Aoril 3b. tgbqi attows
<br />the provlsions of Arliclo 20 to continue tb bpply evbn after tho Chiness
<br />studonl becomos a residenl alien of the Uniti:ri States. A Chiness
<br />studsnt who qualifi66 for this exception (undor paragraph 2 ol the first
<br />prolocol) and is. relying on this excaplion to claim an exemplion lrom tax
<br />on his or hor scholarship or fellowship income would attach to Form
<br />W-9 a statemont that includes lhc informalion doscribed abovo lo
<br />support that exemption.
<br />lf you.are a nonrgsid€nl 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 cerlain conditions withhold and pay to the IRS 2g% ot such
<br />payments. 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, royaliies,
<br />nonemployee pay, payments made in settlement of payment card and
<br />third parly network transactions, and ceftain 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 laxable interest and dividends on your
<br />tax return.
<br />Payments you receive will be subiect to backup withholding if:
<br />1. You do not furnish your TIN to the requester,
<br />2. You do not certiiy your TIN when required (see the instructions for
<br />Part ll for details),
<br />3. The IRS tells the requester 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 to the requester that you are not subject to
<br />backup withholding under 4 above (for reportable interest and dividend
<br />accounls opened afte|I 983 only).
<br />Certain payees and payments are exempt from backup withholding.
<br />See Exempt payee code, later, and the separate lnstructions for the
<br />Requester of Form W-9 for more information.
<br />Also see Speclal rules for partnershrps, earlier.
<br />What is FATCA Reporting?
<br />The Foreign Account Tax Compliance Act (FATCA) requires a
<br />participaiing foreign financial institution to repofi all United States
<br />account holders that are specified United States persons. Certain
<br />payees are exempt trom FATCA reporting. Sea Exemption from FATCA
<br />,epofting code, laler, and the Instructions for the Requester of Form
<br />W-9 for more information.
<br />Updatin g 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 exempi payee
<br />and anticipate receivlng 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 thai 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 tor 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 oi $50 for each such failure
<br />unless your failure is due to reasonable cause and not to willful neglect.
<br />Civil penalty for false information with respect to withholding. 11 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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