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Form W-9 (Rev. 1 1-201 7)Page2
<br />By signing the filled-out form, you:
<br />1. Certifu that the TIN you are giving is correct (or you are waiting for a
<br />number to be issued),
<br />2. Certifu 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 certifying that as a U.S. person, your
<br />allocable sharo of any partnership income lrom a U.S. trade or buiiness
<br />is not subject to the withholding tax on foreign partners' share of
<br />effectively connected income, and
<br />4. Certifu that FATCA code(s) entered on this form (if any) indicating
<br />that you are exempt {rorn the FATCA reporting, is correct. See Whaf is
<br />FATCA repofting, later, for further information.
<br />Note; lf you are a u.S. person and a requester g,ves you a form other
<br />than Form W-9 to request yourTlN, you must use the requester,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 />. 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 the United Slates or under the laws ot the United States;
<br />. An estate (other than a toraign estate); or
<br />. A domestic trust (as defined in Regulations section 301.2701-7).
<br />Special rules tor 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 from such business. Further, in certain casos
<br />where a Form W-9 has not been received, the rules under section 1446
<br />require a partnership to presume lhat a partner is a foreign person, and
<br />pay the sectjon 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 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 avoiding
<br />withholding on its allocable share of net income from the partnership
<br />conducting a trade or business in the United Slates_
<br />. ln the case o{ 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 />. ln the case of a U.S. trust (other than a grantor trusl), 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 />loreign bank that has elected to be treated as a U.S. person, do noi use
<br />Form W-9. lnstead, use the appropriate Form W-B or Form 9233 (see
<br />Pub. 515, Withholding of Tax on Nonresident Aliens and Forergn
<br />Entities).
<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 after the payee has otherwise
<br />become a U.S. resident alien for tax purposes.
<br />lf you are a.U.S. reBicleni €lion who is relyhg on an €xceptiorl
<br />contained in tho saving clauso ot a tax troaiy io ctainr an olemptionkom U.S. tax on certaih lypeg of rncomo, ydu musl attach a stilementto Form W-9 lhal gpocifies lhe following liiis itoms.
<br />.1 . The treaty country. Generally, this must be the same treaty under
<br />which you claimed exomption kom tax as a nonresident allen.'
<br />2. The treaty article addressing the income.
<br />3. The.article number {or localion) in the tax treaty that contains the
<br />saving clause and its excefrtions.
<br />_ 4. The type and amount of income that qualifies for the exemption
<br />from tax.
<br />5, Sufficient Jacts to justify the exemption from tax under the terms ofthe koaly article.
<br />Example. Artlcle 20 of lhe U"S,-China incoms tax treatv allows an
<br />exemption trom lax lor scholarship income received bv aChinoss
<br />sludent tomporarily p/€s€nt in th€ United States. Undeir U.S. law, lhrs
<br />student will become a r€sident al€n tor tax purposes if his or hei stay rn
<br />lhe Unitod Statos excoeds 5 calendar yoars. However. oaraanoh Z 6l
<br />rhe tlrsr Proiocol to rhe U.S. -China tredry (dated Aprit ilb, t Sbaj attows
<br />lhe provisions of Article 20 to contlnue tb apply oven attsr tha bhinssssludent becomos a rasident alien of the Uniled Slates. A Chiness
<br />stud€nt who qualifies for this exception (under paragraph 2 ol th€ lirstprolocol) and is. relyhg on this sxc€plion to claim an exemption kom tax
<br />on his or her scholarship or tellowship income would altach to Form
<br />W-9 a statemont that includes the intormation described above t6support 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 8239.- -
<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 2g% ol such
<br />payments. This is called "backup wjthholding.,, payments thal may be
<br />subject to backup withholding include interest, tax-exempt interesi,
<br />dividends, broker and barter exchange transactions, rents, royaltios,
<br />nonemployee pay, payments made in settlement ol payment card and
<br />third party network transactions, and cefiain 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 />recoive if you give the requester your correci TlN, make the proper
<br />certificationg, and report all your taxable inlerest 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 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 TIN,
<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 repor.table interest and dividend
<br />accounts opened after '1 983 only).
<br />- Cedain payees and payments are exempt from backup wiihholding.
<br />See Exempt payee code, later, and the separate lnstructions lor the
<br />Requester of Form W-9 for more information.
<br />Also see Speclal rules lor partnershrps, earlier.
<br />What is FATCA 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 ar€ exempt lrom FATCA reporting . See Exemption from FATCA
<br />rcpofting code, later, 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 false information with respect to withholding. tf you
<br />make a {alse statement with no reasonable basis that results in no
<br />backup withholding, you are subject to a $S0O penalty,
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