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Form W9 (elev-3-2424)Paoe3 Certain payees and payments are exempt from backup withholding. See Exempt payee code, later, and the separate lnstructions for the Requester of Form W-9 for more information. See also stab/ishing U.S. status forpurposesofchapter3 and chapter 4 withholding, earlier What ls FATCA Reporting? The Foreign Account Tax Compliance Act (FATCA) requires a participating fore;gn financial institution to report all U.S. aooount holders that are specified U.S. persons. Ceftain payees are exempt from FATCA reporting. See Exemption from FATCA repofting code. later and the lnst.uctions for the Requester of Form W-9 for more information Updating Your Information You rnust provide updated information lo any person to whom you claimed lo be an exempt payee if you are no longer an exempt payee and anticipate receiving reportable payments in tlle future from this person. For example. you may need to provide updated information if you are a C corporation that elects 1o be an S corporation. or if you are nolongertax exempt. ln addition. you must furnish a new Form W-9 if the name ot TIN changes for the account, for example if the granlor of a grantor trusl dies. Penalties Failure lo furnish TlN. lf you fail lo furnish yourcorrect TIN to a requester you are subject to a penalty of 950 for each such faliure unless your failure is due to reasonable cause and not to willful neglect Civil penalty for faise info.mation with respect to withholding. if you make a false statement with no reasonable basrs tllat results rn no backup \,viihholding you are subject to a $500 penalty Criminal penalty tor falsifying information. Willfully falsifying certifications or affirmations may subject you to criminal penalties including fines and/or rmprisonment. Misuse of TlNs. li tlle requesterdiscloses or uses TlNs in violation cf federal law, the requester may be subiect to civil and criminal penalties. Speciific lnstructions Line 1 You mustenter one of the following on this lir.le, do not leave this line blank. The name should match the name on your tax return. lf this Form W-9 is for a loint account iother than an accourlt maintained by a foreign financial institution (FFQ) llst first and then circle lhe name of the person or entily whose number you entered in Part 1 of form W-9. if you are provrding Form \ /-9 to an FFI io document a jornt aocount each holderof theaccount lha! is a U S. person must provide a Forrn W-9 . lndividual.Generally, enter the name shown on your lax return. lf you have changed your last name witllout informing the Social Security Administration (SSAI of the nafie change, enter your liirst name. the lasi name as shown on your social security card, and your new las! name. Note for lTlN applicant: Enter your individual name as it was entered on your Form W-7 applicataon. line 1a This should also be the same as lhe name you entered on the Form '1 04l0 you filed with your appiication . Sole proprietor. Enter your individual nanle as shown on your Form 1040 on |ne 1 bnleryourbusiness. trade or 'dotng business as" (OBA) name on line 2. . Partnership, C corporation, S oorporatfon, or LLC., otherthan,a dlisregarded entity. Enter the entily's name as shown on the entiiy's lax relum on line 1 and any business, trade, or DBA name on line 2 . Other entities. Enteryour name as stiown cn requrred U.S. federal iax documents on iine 1 This name should match ille name shown on the chartero. other legal document creating the entity. Enter any business. trade or DBA name on line 2. . Disregarded entity. ln general. a bustness entiiy that has a slngle owner. including an LLC. and is not a corporation, is disregarded as an entity separate from rts owner (a disregarded entity) See Regulalions section 301.7701-2(cX2). Adisregarded enlily should check the appropriate box iorthe tax classification of its owner. Enter the clvner's name on line 1 . The name of the owner entered on line 1 shou'ld never be a disregarded entity The name on line 1 should be lhe name shown on tlle inoome lax reiurn on which the tncome should be reported. for example. if a foreign LLC that is treated as a disregarded entity for U.S. federal iax purposes has a single owner lhal is a U S. person. the U.S. owner's name is required lo be provided on line 1. lf lh e direct owner of the entity is also a disregarded entity, enter the first owner tllat is not disregarded forfederal tax purposes Enter thedisregarded entity's name on line 2. lf lh e ou/ner of the disregarded enlity ,s a foreign person' Itle orvner must complete an appropriate Fo.m W-8 instead ol a Form W-9. This is the case even if the foreign person has a U.S. TlN. Line 2 lf you have a busrness name. trade name, DBA name. or disregarded entity name, enter ii on line 2. Line 3a Check the appropriate box on line 3a for the U.S. lederal tax classificatron of the person whose name is entered on line 1 Check only one box on line 3a Line 3b Check this box if you are a partnershrp ncluding an LLC classified as a partnership for U.S. federal tax purposes), lrust, or estale that has any foreign partners. owners, or beneficiaries and you are prorridrng this form to a partnership, trust. or eslaile in which you have an.o\tnership interesi You must check the box on line 3b if you receive a Form W-8 (or dooumenlary evidencel from any partner, owner. or beneficiary establishing foreign status or if you receive a Forrn W-9 from any pariner owner, or beneficiary lhat has checked lhe box on line 3b. Note: A partnership lha! provides a Forrn W'9 and checks box 3b may be required to complete Schedules K-2 and i<-3 (Form 1 065). For more information. see the Partnership lnstruclions for Schedules K-2 and K-3 (Forin 1065). lf you are required to complete line 3b but fail lo do so, you may not reeeive the information necessaly to file a oorreci information relum with Itl e IRS or furnish a corfect payee statement to your partners or beneficiaries. See. for example, seclions 6698.6722, and 6724 for penalties that may apply. Line 4 Exemptions lf you are exempt lrom backup wi;lhholdrng and/or FATCA reportang. enter in the appropriate space on line 4 any code(s) that may apply to YAu. Exempt payee code. . Generally. individuals (includlng sole proprietors) are not exempt from backup withholding. . Except as provided below, corporations are.exempt from baokup u/ithholdirlg for certain payments. including interest and divtdends . Corporations ate no! exempt irom backup withholding for payments made in settlement of paymenl card or third-party network lransaooons. . Corporations are nol exempt from backup withholding with respect to attorneys'fees or gross proceeds pard to attorneys and oorporations that provide medical or health care se.vices are not exempi witll respect to payments reportable on Form 1099-MISC The lollowing codes identafy payees thal are exempt from backup u/ithholding. Enter the appropriate code ln the space on line 4. 1. An organization exempt from tax undersectlon 501(a) any lRA. or a custodial account under section 40ll(b)(7) if Ihe account satisfies the requirements o.f section 401(0(2) lF ihe entitylindiividual on line 1 isa[n) . . . THEN check the box for - Corporation Corporataon lndividual or . Sole proprietorship I ndividual/sole proprietor LLU ClaSSllleu d5 d Pdrursrsrrrl- fo r U.S. federal tax purposes or . LLCthat hasfiled Forrn 8832 or 2553 electing to be taxed as a corporation Limited liabilily conrpany and enter the appropriate tax classification: P = Partnership, C=Ccoiporation ot S = S corporation. Partnership Partnership . Trusuestate Truslieslate.