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Form W-9 (Rev. 10-2018)
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<br />By signing the filled-out form, you:
<br />1. 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 ar6 not subject to backup wilhholding, or
<br />3. Claim exemption from backup withholding if you are a U.S. exempt
<br />payee. lf applicabie, you are also certifyjng that as a U.S. person, your
<br />allocable share of any partnership income from a U.S. trade or business
<br />is not subject to the withholding tax on foreign padners, share oI
<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 What E
<br />FATCA repofting, later, for further information.
<br />Note: lf you are a U.S. person and a tequester gives you a form olher
<br />than Foam W-9, to request your TlN, you must use the requester's form ii
<br />it is substantially similar to this Form W-9.
<br />Delinition ol a U,S. porson. For federal tax purposes, you are
<br />considered a U.S. person if you are:
<br />. An individual who is a U.S. citizen or U.S. resideni alien;
<br />. A padnership, corporation, company, or association crealed or
<br />organized in the Unjted States or under the laws oj the United States;
<br />. An estate (other than a foreign estate); or
<br />. A domestic trust (as delined in Regutations section 301.7701 -7).
<br />Special rules lor partnerships. partnerships 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 effectively
<br />connected taxable income flom 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 aie a U.S. person
<br />that is a partner in a partnership conducting a lrade or business in the
<br />United Stat€s, provide Form W-g to the partnership to establish your
<br />U.S. status and avoid section J446 wiihholding 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 nei income from the partnership
<br />conducting a trade or buslness in the United States.
<br />. Jn lhe case of a disregarded entity with a U.S. owner, the U.S. owner
<br />of the disregarded entity and not the entity;
<br />. ln ths case of a grantot 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 />. ln the case oJ a U.S. trust (other than a grantor trust), the U.S. trust
<br />(other than a grantor trust) and not the beheliciaries of the trust.
<br />Foreign person. lf you are a ioreign 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-g or Form 9233 (see
<br />Pub. 515, Withholding of Tax on Nonresident Aliens and Foreiqn
<br />Entities).
<br />Nonresident alien who becomes a resident alien. Generally, only a
<br />nonrosident alien individual may uss the terms of a tax treaty io 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 eiemption lrom 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.S. residen! allen who is relylnq on an exceplloncontained in the saving clause ol a tax treaiy io claim an oismpirontrom U.S. tax on certain types of lncorne, you musl attach a sretgmentlo l-ornr W-g ihat specifies lhe foltowing five items.
<br />,1. The troaty counky. Generally, this must be the same treaty under
<br />whrch you claamed exemption from tax as a nonresident alien.
<br />2. The treaty article addressing the income.
<br />3. The adicle number (or location) in the tax treaty that contains the
<br />savtng clause and its exc€ption3,
<br />_ 4. The type and amount of income that qualifies for the exemption
<br />from tax.
<br />5. Sullrci€nt facts to justify the exemption from tax under the terms ofthe treaty arlicle,
<br />Example. Article 20 of the U.S.-China income tax treaty allows an
<br />ex€mption from tax for scholarship 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 h€r stay in
<br />the United States exceeds 5 calendar years. However, paragraph 2 of
<br />the first Protocol to the U.S.-China treaty (dated April 30, 1S-O4i allows
<br />the provisions of Article 20 to continue to apply even after the dhinese
<br />student becomes a resident alien of the United States. A Chinese
<br />student who qualiiies for this exception (under paragraph 2 of the lirst
<br />proiocol) 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 statement that includes the information described above to
<br />supporl that exemption.
<br />lf you are a nonresidenl alien or a foreign entity, give the requester the
<br />appropriate completed Form W-B or Form 8233.
<br />Backup Withholding
<br />What is backup withholding? Persons making cortain payments to you
<br />must under certain conditions withhold and pay to the IRS 24% of such
<br />payments. This is called "backup withholding." payments that may be
<br />subject to backup withholding include interest, tax-exempt interesi,
<br />dividends, broker and bader exchange transactions, rents, royalties,
<br />nonemployee pay, payments made in settlement of payment tard and
<br />third party network transactions, and certain payments from lishing 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 />certitications, and report all your taxable interest and dividends on your
<br />tax return.
<br />Payments you receive will be subiect to backup withholding il:
<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 />Pad ll for details),
<br />3. The IRS tells the requester that you furnished an incorrect TlN,
<br />4. The IBS tells you that you are subject to backup withholding
<br />because you did not repod 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 dividond
<br />accounts opened after 1983 only).
<br />^ Ceilain payees and payments are exempt from backup withholding.
<br />Sae Exempt payee code, later, and the separate lnstructions for the
<br />Requester of Form W-9 lor more information.
<br />Also see Special rules for paftnerchips, eaiier.
<br />What is FATCA Reporting?
<br />The Foreign Account Tax Compliance Act (FATCA) requires a
<br />particjpating {oreign financial instiiution to repod all United States
<br />accounl holders that are specified United States persons. Certain
<br />payees are exempt from FATCA reporting. See Exempilon from FATCA
<br />rcporiing code, later, and the lnsttuctions for the Requester of Form
<br />W-9 for more in{ormation,
<br />Updating Your lnformation
<br />You must provide updated information to any person to whom you
<br />claimed to be an exempt payee il you are no longor an exempt payee
<br />and anticipate receiving reportable payments in the future fromihis
<br />person. For example, you may need to provido updated information if
<br />you arc a C corporation that elects to be an S corporation, or if you no
<br />longer are tax exempt. ln addition, you must furnjsh a new Form W-9 if
<br />the name or TIN changes for the account; for example, il the grantor of agrantor trust dies.
<br />Penalties
<br />Failure to turnish 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 />Givil penalty for false information with respect to wiihholding. lf you
<br />make a false statement with no reasonable basis that resulis in no -
<br />backup withholding, you are subject to a $500 penalty.
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