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Farm W-9 (Rev. 3-2024) Page4
<br />2—The United States or any of Its agencies or Instrumentalities.
<br />3—A state, the District of Columbia, a U.S. commonwealth or territory,
<br />or any of their political subdivisions or Instrumentalities.
<br />4—A foreign government or any of its political subdivisions, agencies,
<br />or Instrumentalities.
<br />5—A corporation.
<br />6—A dealer In securities or commodities required to register In the
<br />United States, the District of Columbia, or a U.S. commonwealth or
<br />territory.
<br />7—A futures commission merchant registered with the Commodity
<br />Futures Trading Commission.
<br />8—A real estate investment trust.
<br />9—An entity registered at all times during the tax year under the
<br />Investment Company Act of 1940.
<br />10—A common trust fund operated by a bank under section 584(a).
<br />11—A financial Institution as defined under section 581.
<br />12—A middleman known in the Investment community as a nominee or
<br />custodian.
<br />13—A trust exempt from tax under section 664 or described in section
<br />4947.
<br />The following chart shows types of payments that may be exempt
<br />from backup withholding. The chart applies to the exempt payees listed
<br />above, 1 through 13.
<br />IF the payment is for...
<br />THEN the payment is exempt
<br />for...
<br />• Interest and dividend payments
<br />All exempt payees except
<br />for 7,
<br />• Broker transactions
<br />Exempt payees 1 through 4 and 6
<br />through 11 and all C corporations.
<br />S corporations must not enter an
<br />exempt payee code because they
<br />are exempt only for sales of
<br />noncovered securities acquired
<br />prior to 2012.
<br />• Barter exchange transactions
<br />Exempt payees 1 through 4.
<br />and patronage dividends
<br />• Payments over $600 required to
<br />Generally, exempt payees
<br />be reported and direct sales over
<br />1 through 5'
<br />$5,000,
<br />• Payments made in settlement of
<br />Exempt payees 1 through 4.
<br />payment card or third -party
<br />network transactions
<br />t See Form 1099-MISC, Miscellaneous Information, and its instructions.
<br />2 However, the following payments made to a corporation and
<br />reportable on Form 1099-MISC are not exempt from backup
<br />withholding: medical and health care payments, attorneys' fees, gross
<br />proceeds paid to an attorney reportable under section 6045(f), and
<br />payments for services paid by a federal executive agency.
<br />Exemption from FATCA reporting code. The following codes identify
<br />payees that are exempt from reporting under FATCA. These codes
<br />apply to persons submitting this form for accounts maintained outside
<br />of the United States by certain foreign financial Institutions. Therefore, if
<br />you are only submitting this form for an account you hold in the United
<br />States, you may leave this field blank. Consult with the person
<br />requesting this form if you are uncertain If the financial Institution Is
<br />subject to these requirements. A requester may Indicate that a code Is
<br />not required by providing you with a Form W-9 with "Nat Applicable" (or
<br />any similar Indication) entered on the line for a FATCA exemption code.
<br />A —An organization exempt from tax under section 501(a) or any
<br />Individual retirement plan as defined In section 7701(a)(37).
<br />B—The United States or any of Its agencies or Instrumentalities.
<br />C—A state, the District of Columbia, a U.S. commonwealth or
<br />territory, or any of their political subdivisions or Instrumentalities,
<br />D—A corporation the stock of which Is regularly traded on one or
<br />more established securities markets, as described in Regulations
<br />section 1.1472-1(c)(1)(1).
<br />E—A corporation that Is a member of the same expanded affiliated
<br />group as a corporation described in Regulations section 1.1472-1(c)(1)(1).
<br />F—A dealer In securities, commodities, or derivative financial
<br />instruments (Including notional principal contracts, futures, forwards,
<br />and options) that Is registered as such under the laws of the United
<br />States or any state.
<br />G—A real estate Investment trust.
<br />H—A regulated Investment company as defined In section 851 or an
<br />entity registered at all times during the tax year under the Investment
<br />Company Act of 1940.
<br />I —A common trust fund as defined in section 584(a).
<br />J—A bank as defined in section 681.
<br />K—A broker.
<br />L—A trust exempt from tax under section 664 or described In section
<br />4947(a)(1).
<br />M—A tax-exempt trust under a section 403(b) plan or section 457(g)
<br />plan.
<br />Note: You may wish to consult with the financial institution requesting
<br />this form to determine whether the FATCA code and/or exempt payee
<br />code should be completed.
<br />Line 5
<br />Enter your address (number, street, and apartment or suite number).
<br />This Is where the requester of this Form W-9 will mail your information
<br />returns. If this address differs from the one the requester already has on
<br />file, enter "NEW" at the top. If a new address Is provided, there is still a
<br />chance the old address will be used until the payor changes your
<br />address in their records.
<br />Line 6
<br />Enter your city, state, and ZIP code.
<br />Part I. Taxpayer Identification Number (TIN)
<br />Enter your TIN in the appropriate box. If you are a resident alien and
<br />you do not have, and are not eligible to get, an SSN, your TIN is your
<br />IRS ITIN. Enter It in the entry space for the Social security number. If you
<br />do not have an ITIN, see How to get a TIN below.
<br />If you are a sole proprietor and you have an EIN, you may enter either
<br />your SSN or EIN.
<br />If you are a single -member LLG that Is disregarded as an entity
<br />separate from its owner, enter the owner's SSN (or EIN, if the owner has
<br />one). If the LLC Is classified as corporation or partnership, enter the
<br />entity's EIN.
<br />Note: See What Name and Number To Give the Requester, later, for
<br />further clarification of name and TIN combinations.
<br />How to get a TIN. If you do not have a TIN, apply for one immediately.
<br />To apply for an SSN, get Form SS-5, Application for a Social Security
<br />Card, from your local $SA office or get: this form online at
<br />www.SSA.gov. You may also get this form by calling $00.772-1213. Use
<br />Form W-7, Application for IRS Individual Taxpayer identification
<br />Number, to apply for an ITIN, or Form SS-4, Application for Employer
<br />Identification Number, to apply for an EIN. You can apply for an EIN
<br />online. by accessing the IRS website at wwwdrs,gov/EIN. Go to
<br />w drs.gov/Forms to view, download, or print Form W-7 and/or Form
<br />38-4, Or, you can go to www.trs,gov/OrderForms to place an order and
<br />have Form W-7 and/or Form SS-4 mailed to you within 15 business
<br />days.
<br />If you are asked to complete Form W-9 but do not have a TIN, apply
<br />for a TIN and enter "Applied For" in the space for the TIN, sign and date
<br />the form, and give it to the requester. For Interest and dividend
<br />payments, and certain payments made with respect to readily tradable
<br />instruments, you will generally have 60 days to got aTIN and give it to
<br />the requester before you are subject to backup withholding on
<br />payments. The 60-day rule does not apply to other types of payments.
<br />You will be subject to backup withholding on all such payments until
<br />you provide your TIN to the requester.
<br />Note: Entering "Applied For" means that you have already applied for a
<br />TIN or that you Intend to apply for one scan. See also Establishing U.S.
<br />status forpurposes of chapter and chapter withholding, earlier, for
<br />when you may instead be subject to withholding under chapter 3 or 4 of
<br />the Code.
<br />Caution: A disregarded U.S. entity that has a foreign owner must use
<br />the appropriate Form W-8.
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