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ForfiW-9 (Rev.3-2024)Pagez must obtain your oorrect taxpayer identrificatrion rmmber {TlN}, !vhich rnay be your socral security number (SSN). individual taxpayer identification number {lTlN}, adoptrion taxpayer idel 1 ltilication ndmber (ATIN). or employer identifioation number l lN) to .eport 0111 an information re:tum the amount paid to you, or othei alnount reportable on an information return. Examples of information returns include, but are not limited to the following . Fonn i099-lNT 1 1 lterest earned or paid). . Form 1099-DIV (dividends, including tllose from stocks or ilutual funds). . Form 1099-MISC (varioustypes of rncome. prizes, awards or gross prooeeds), . Form i099-NEC (1 llonemployee oompensalion) . Form 1099-8 (siockornrutual fu1.l1d salesandcertain other transactions by brokers). . Form 1099-5 (proceeds from real estale transactions). . Form 1099-K (merchant card and third-party nelwork tra'1 1 lsactrons). . Form 1098 (home modgage interest), 1098-E isludenl loan interest), and 1 098-T (tuition). . Fornl 1099-C icanceled debt),. . Form 1099-4 (acquisitlon or abandonment of secured propertyl. Use !'orm W-9 only if you are a U.S. persol 11 ncluding a resident alien),. to provide your correct TlN. Cautiol 1 1: lf you don't return Fonn W-9 to the requester with a TllNl. you might be subject to backup withholding. See What is backup withholding laIet. By signing the filled-out form you: 'l. Certify lhat the Tll'J you are grvlng is correct tlrr you are lvaiting for a number to be issued) 2. Certify that you are not subject t{) backup withholdingl or 3. Clainr exempiion frorn backupwithholding if you are a Ll.S exempt payee and 4. Certify to your non-foreign staius for purposes of withholding under chaptter 3 or 4 of the Code Cd applicablel and 5. Certify that FATCA code(sl entered on ihis form f any) indicating that you are exempt irom the FATCA reporting is correct. See What ls FATCA Repofting. lale., ior further information. Note: lf you are a U.S person and a requester gives 7ou a folrn otrl'ler than Form W-9 to request yourTlf.l yoll must use the requester's forrn rf it is substantially similaa to lhis Form W-9 De i1 1 lition of a U.S. perso 1 1 1. For federal tax purposes you are considered a U S person if you are . An individual who is a l.J.S citizen or U.S resident alien . A partnershtp corporatior company orassociation created or organized in ti.e United States or under lhe lalvs of the U I 1 ljted States' . Ar]estate (othetthal lalforeign estate),, or . A domestic trust ias defined in Regulaiions sectron 301.7701-7), Establishilllg U.S. statllls for purposes of chapter 3 and chapter4 withholdil l lg. Payments made lo foreign persons including certairl di&tributions, allccations of rncome or lransfers of sales orooeeds may be subject to withhoidi'1 1 1g under chapler 3 cr chapter 4 of the Code fseclions i441-1474\ Under those rules if a Fornr \'l/-9 or other cedifioatiol 10 I 1 non-foreign status has not been received, a withholding agent. transferee or partnership {payo generally applies presulnptiol 1 1 rules that may require the payor to withhold applioabie tax f.om the reciplent. ov/ner, tra'11 lsferor, or partner (payee). See Pub. 515 irllhiro ding c Tax C1 J 1 i\lol 1 lresr'ient Aliens aid :oreigl 1 1 Entrities. The following persons must provide Fofm W"9 to the payor for purposes of establishing its non-foreign status. . in the case of a disregarded entiiy with a U.S owner. ihe U,S. owner o1 the disregarded entity and nol ti e disregarded entity. . iiJ the case of a grantor irust wilh a U.S. grantor or other U.S. owner generally the U S. grantor or other U S owl I 1 er of the grantor trust and not the grantor trust. . ln thecase of a U.S. trust(otherthan a grantort'ust) the U.S. trust and not the benefictafles of the trust. See Pub 5'15 for more information on providing a Fornr W-9 or a cerlifioatiol 1 1 0inon-foreigr'r status to avord withholding. Foreign person. ll you are a foreign person or trhe U S b.anch of a foreign bank lhat has elected to be treated as a U.S. person (under Regulations section 1.1441-1(b\l2l(iv) or other applicable section for oha,pter 3 or 4 purposes), do nol use Form W-9. lnst,ead use the appropriate Fornr yV-8 or Form 8233 (see Pub. 515). lf you are a qualified foreign pensio l 1f l und u 1 1 l der Regulations section 1 .897( l !1 (d), or a partnership that is wholly owned by qualified foreign pension funds that is treat ed as a non-foreigll person for purposes of sectio'1 1 1 1445 withholdil 1 1g, do nol use Form \l/-9. lnstead. use Form W-8EXP (orother oertificatio I I o lr non-forergn status) Nonresident aHen who becomes a residenl alie'l1 1. Ge1 1l erally. only a nonresident alaen individual mall use the terfils of a tax treaty to reduce or eliminate U.S. lax on certain types of income However, most tax treaties contain a provision known as a saving clause xceptions specilied in the saving clause may permdan exemption from tax to oonli'l 1 1ue for certain types of income even afterlhe payee has otherwise becomea U.S resident alien fortax purposes lf you are a U S .esident alien rryho is relying on an excep.liorr contained ii I i ihe savi 1 1 1g clauseof a tax ireaty lo claim an exemption from U.S. tax 0I I1 certain types of Inoorlle. you must attach a statemel 1 1t tc Form W-9 that specifies the,follos/ing five items. 1. Th e treaty country. Generally this fiust be the same treaty under whrch you clainred exemption from tax as a nonresident alien. 2. The treaty adrcle addressing the income. 3. The adicle number (or location) in the tax trreaty that contarns the savjng clause and rts exceptions. 4. The type and amount of income that qualifies /or the exemptiol 1 1 fr om tax. 5. Suffrcient facts to [rstify the exenrptiol 1fl rom tax underthe terms of the treaty article. Example. Arlicle 20 0 lihe U S -Ch I 1 1a income tax treaty allows an exernptron from tax for scholarship rncome received by a Chil i lese siudel 1 lt temporarily present in trhe Unlt ed States. Under U S law this stuciell 1t'rill becorlre a resident allen fortax purposes if their stay I 111 the United Stat es exceeds 5 calendar years. However, paiagraph 2 of the first Protocol to the U.S.,-China treat y(dated April 30 1984) allows the p.o'/isions OlArticle 20 to continue io apply even afterthe Chinese siudel 11t becomes a resident alien of the United States. A Chlnese studel I 1t who qualilies for this exoeption (under paragraph 2 of lhe first P.otocol) and is relying on this exception to claim an exemption from tax on their scholarstiip or fellowship rncome would attach to Form W-9 a statement that includes ltie rnformation described above to support that exenrption lf you are a no1 1 I resident alien or a forergn entity give the lequester the appropriate conpleted Form W-8 ot Fonn 8233 Backup Withholding What is bac kup withholding? Persons making cedarn paymenls tro you ilrust under cerlailr conditions withhold and pay to ihe IRS 24i./i of such payments. This is called "backup,lifhholding."' Payments that may be subject io backup wlthholding include but arenol iimited to. interest tax-exempt interest. dividel 1 I ds, broker and barter exchange transactions, rents royalties nonemployee pay, payments made in settlementol paymentr card and thrrd-party network lransaotions. and certain payments lrom iishing boat operators. Real estate transactions are no:t subject to backup withholding You r,vill not be subject to backup wlthnclding on payr]lents you recei\''e rf you givethe requesteryour correctTlN make the proper oertiiications. ancl eportallyourtaxableinierestanddividendsonyourtax return Payments you receive ,trill be subject lio backup withholding ifl 1 You do notfLr.nrshyour TlNto iherequester. 2. Yru do not certify yourTlN when required isee lhe instrlJotions for Part ll lor deiails), 3. The IRS tells ltie requester thai you furnished an IncorrectlllN 4. The IRS tells vou that you are sublect to backup withholding because yolr did 1 1 1,rt report all your interest and dividends on yourtax ietum (for reportable interest and divtdel I 1ds only), or 5. Ycu clo not certify to lhe requester lhat you a.e not subject to backup withholding as described in item 4 underagy siqntng the filfed- oLtt form" above (for reportable interesi and dividend accounts opened after 1983 onlvi