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GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE FORM W-9
 
Guidelines for Determining the Proper Identification Number to Give the Payer—Social security numbers have nine digits separated by two hyphens: i.e., 000-00-0000. Employer identification numbers have nine digits separated by only one hyphen: i.e., 00-0000000. The table below will help determine the number to give the payer.
 
             
     
    Give the SOCIAL
 		      Give the EMPLOYER
    SECURITY number
 		      IDENTIFICATION number
For this type of account:   of—   For this type of account:   of—
     
 
             
1  Individual
  The individual  
6. Disregarded entity not owned by an individual
  The owner
             
2.  Two or more individuals (joint account)
  The actual owner of the account or, if combined funds, the first individual on the account1  
7. A valid trust, estate, pension trust
  Legal entity (Do not furnish the identifying number of the personal representative or trustee unless the legal entity itself is not designated in the account title.)4
             
3.  Custodian account of a minor (Uniform Gift to Minors Act)
  The minor2  
8. Corporate or LLC electing corporate status on Form 8832
  The corporation
             
4.    a.  The usual revocable savings trust account (grantor is also trustee)
  The grantor-trustee1  
9. Religious, charitable, or educational organization
  The organization
             
    b.  So-called trust account that is not a legal or valid trust under State law
  The actual owner1  
10. Partnership or multi member LLC
  The partnership
             
5:  Sole proprietorship or disregarded entity owned by an individual
  The owner3  
11. Association, club or other tax-exempt organization
  The organization
             
       
12. A broker or registered nominee
  The broker or nominee
             
       
13. Account with the Department of Agriculture in the name of a public entity (such as a State or local government, school district or prison) that receives agricultural program payments
  The public entity
 
 
(1)   List first and circle the name of the person whose number you furnish. If only one person on a joint account has a social security number, that person’s social security number must be furnished.
 
(2)   Circle the minor’s name and furnish the minor’s social security number.
 
(3)   You must show your individual name, but you may also enter your business or “doing business as” name. You may use either your social security number or your employer identification number (if you have one).
 
(4)   List first and circle the name of the legal trust, estate or pension trust.
 
NOTE:  If no name is circled when there is more than one name listed, the number will be considered to be that of the first name listed.

 

 
GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE FORM W-9
Page 2
 
 
Obtaining a Number
 
If you don’t have a taxpayer identification number (TIN) or you don’t know your number, obtain Form SS-5, Application for a Social Security Number Card, or Form SS-4, Application for Employer Identification Number, at the local office of the Social Security Administration or the Internal Revenue Service and apply for a number.
 
Payees Exempt from Backup Withholding
 
Payees specifically exempted from backup withholding on ALL payments include the following:
 
•  An organization exempt from tax under Section 501(a), any individual retirement plan, or a custodial account under Section 403(b)(7) if the account satisfies the requirements of Section 401(f)(2).
 
•  The United States or any agency or instrumentality thereof.
 
•  A state, the District of Columbia, a possession of the United States, or any subdivision or instrumentality thereof.
 
•  A foreign government, a political subdivision of a foreign government, or any agency or instrumentality thereof.
 
•  An international organization or any agency or instrumentality thereof.
 
Other payees that may be exempt from backup withholding on payments include the following:
 
•  A corporation.
 
•  A financial institution.
 
•  A registered dealer in securities or commodities registered in the U.S. or a possession of the U.S.
 
•  A real estate investment trust.
 
•  A common trust fund operated by a bank under Section 584(a).
 
•  An entity registered at all times under the Investment Company Act of 1940.
 
•  A foreign central bank of issue.
 
•  A middleman known in the investment community as a nominee or custodian.
 
•  A futures commission merchant registered with the Commodity Futures Trading Commission.
 
•  A trust exempt from tax under Section 664 or described in Section 4947.
 
Payments of dividends and patronage dividends not generally subject to backup withholding include the following:
 
•  Payments to nonresident aliens subject to withholding under Section 1441.
 
•  Payments to partnerships not engaged in a trade or business in the U.S. and which have at least one nonresident partner.
 
•  Payments of patronage dividends not paid in money.
 
•  Payments made by certain foreign organizations.
 
Payments of interest not generally subject to backup withholding include the following:
 
•  Payments of interest on obligations issued by individuals. Note: You may be subject to backup withholding if this interest is $600 or more and is paid in the course of the payer’s trade or business and you have not provided your correct taxpayer identification number to the payer.
 
•  Payments of tax-exempt interest (including exempt-interest dividends under Section 852).
 
•  Payments described in Section 6049(b)(5) to nonresident aliens.
 
•  Payments on tax-free covenant bonds under Section 1451.
 
•  Payments made by certain foreign organizations.
 
Exempt payees described above should complete a substitute Form W-9 to avoid possible erroneous backup withholding.
 
Certain payments other than interest, dividends, and patronage dividends that are not subject to information reporting are also not subject to backup withholding.
 
For details, see Sections 6041, 6041A(a), 6042, 6044, 6045, 6049, 6050A and 6050N, and their regulations.
 
Privacy Act Notice—Section 6109 requires most recipients of dividend, interest, or other payments to give their correct tax-payer identification numbers to payers who must report the payments to the IRS. The IRS uses the numbers for identification purposes and to help verify the accuracy of tax returns. Payers must be given the numbers whether or not recipients are required to file tax returns. Payers must generally withhold federal income tax on taxable interest, dividend, and certain other payments to a payee who does not furnish a taxpayer identification number to a payer. Certain penalties may also apply.
 
Penalties
 
(1) Penalty for Failure to Furnish Taxpayer Identification Number.—If you fail to furnish your taxpayer identification number to a payer, you are subject to a penalty of $50 for each such failure unless your failure is due to reasonable cause and not to willful neglect.
 
(2) Civil Penalty for False Information With Respect to Withholding.—If you make a false statement with no reasonable basis which results in no imposition of backup withholding, you are subject to a penalty of $500.
 
(3) Criminal Penalty for Falsifying Information.—Willfully falsifying certifications or affirmations may subject you to criminal penalties including fines and/or imprisonment.
 
(4) Misuse of Taxpayer Identification Numbers.—If the requester disclosed or uses taxpayer identification numbers in violation of federal law, the requester may be subject to civil and criminal penalties.
 
FOR ADDITIONAL INFORMATION, CONTACT YOUR TAX CONSULTANT OR THE INTERNAL REVENUE SERVICE.