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Confidential
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<br />The person tins, gi,es Foust W -9 to the padrnimhp for purposes of
<br />establIsh'rng its, U S status and avoiding withholding on ds allocable
<br />share of nat incorne iron, the partnership rondur ting a trade or aw,-n6ss
<br />in the United States is in the lollo: •1irg cases
<br />. The Lt c. owner of a disregarded entity and not the. entity,
<br />• "he U.S grantor or other owner of a grantor trust and not the trust.
<br />am
<br />• The U.S. trust (other than a grantor trust) and nos the ben6fttlaheS of
<br />the trust.
<br />Foreign person. If you are a to sign person, do not use Form W -9
<br />Instead use the appropriate Form W -8 (see Publication 515
<br />5 '!thiotebrrg of Tax u, Nonresident Aliens and Foreign Entities).
<br />Nonresident alien who becomes a resident alien, Generally, only a
<br />nonresident allot Individual may use it* terms of a tax treaty to reduce
<br />or eliminate U.S tax on certain types of income. Ho,-6,A;, most tax
<br />treaties contain a provision known as a _ saving clause.- Exceptions
<br />specified in the sating Clause may permit an exempt= from tax to
<br />Continue for corfain types of ±,came even after the payee hors othw,,eise
<br />became a U S resident alien for tax purposes.
<br />If you are a U.S resident alien who is relying on an exception
<br />contained !.n the saving clause of a tax treaty to Bairn an exennption
<br />iron) U S tax on Certain types of mccme- you must attach a statement
<br />to Form W -9 that specifies the following five items.
<br />I The treaty country £xeneral'y, this must be the same treaty tinder
<br />much you claimed exemption from tax as a nonresident alien
<br />2 The treaty article addness,ng the income
<br />3 The article number Ili tocatonj in the tax freary that contains the
<br />sa ong Clause arid its exc^6plions.
<br />4 The type and amotant of ineo e, that qualities for tlne ex6mplion
<br />from tax
<br />5, Su tiraerl facts to justity the exemption from tax tri der the letsns of
<br />the treaty article
<br />EXiantFde. Article 20 of the U 5 - Chinn income tax treaty alloys an
<br />exemption from tax fir scholarsh p income received by a Citinese
<br />student temporarily present in the United States, tinder U S. law this
<br />student will become a resident alien tot tax purW,6s if his or her stay in
<br />the United States exceeds 5 calendar years. However, paragraph 2 rd
<br />the first Protocol to the U.S. -Chung treaty dated April 30. 18841 allows
<br />theproiisions of Article 20 to confinue to apply evert after the Chinese
<br />sludant becomes a resident alien of the Unites! States. R Ch3nase
<br />student who dualtras for this exception (under paragraph 2 of the first
<br />pri7tocoli and is retying on this exception to Claim an exemption from, lax
<br />or iris other scholarship or fellowship Income would attach to Form
<br />4"d -9 a statement that mdudes the information oescribed above to
<br />suplYirt that exemption
<br />It you are a norifevdeol alien or a foreign entity not subject to backup
<br />withholdinq, glue the requester the approprate Completed Farah W -a
<br />What is backup withholding? Persons making certain payments to you
<br />trust under certain Conditions withhold and pay to the IRS a perc6ntag6
<br />cif Such payments This is called backup withholding ` Payments that
<br />may be subject to backup withholding include interest, tax. exempt
<br />Interest, d odends, broker and barter exchange transact ons, rents
<br />royalties, nonemployee pay and certain payments from fishing boat
<br />operators. Real estate transantions are nor subject to backup
<br />withholding.
<br />You will not be subject to backup withhoding on payments you
<br />receive if you give the requester •your correct TIN, make the proper
<br />Certifications, and report all your taxable interest and di.Idends on your
<br />lax return.
<br />Payments you receive will be subject to backup
<br />withholding it:
<br />1 You do not furnish you TIN to the requester.
<br />2. You do not certify your TtN when required esee the Pan It
<br />instructions on page 3 for details; -
<br />3 The IRS tells file requester that year furnished an inrorrett TIN.
<br />4 The IRS tells you that you are saOjKt to backup withholding
<br />because you did not report all your interest and daldends on you tax
<br />return lot reportable interest and dividends only). or
<br />B. You do not certify to the requester that you are not subreet to
<br />backup withhofdiing under 4 abo're {for reportable interest and dividend
<br />arcourrts opened after 1983 only;
<br />Certain payees and payments are exetnpl from backup withhadin,,T
<br />See the instructions b6ow and the separate Instrtntions lo the
<br />Regeuester of Four, W -9
<br />rktso see Sf*CI r rvtc s for pa?nersMips on page 1
<br />Updating Your Information
<br />You must proode, updated informaton to any person to vhm you
<br />claimed to be an exempt payee 0 you are no longer an exempt payee
<br />and an ".iCipate rfic(i vWlg reporlaabla Payments in the future from this
<br />person Fos example, you may need to pro;ida updated irdorrnation 0
<br />you are a C cwporatian that elects to bean S ccrrporation or if yeti no
<br />longer are tax exempt in addition, you must turnish a new Form W -9 it
<br />the name on TIN changes for the account, for example. If the grantor of a
<br />grantor trust rtes
<br />Penalties
<br />Failure to furnish TIN. It you tail to furnish your correct TIN to a
<br />requester, your are stdtact to a penally of $50 for each such fait ure
<br />unless your failure is due to reasonable Cause and not to willful neglect.
<br />Civil penalty tot false information with respect to withholding. n you
<br />make a false statement with no reasonable basis that results in no
<br />backup'wit"icidin2, you are subject fo a 3500 penalty.
<br />Criminal penalty for falsifying informalian.'wh'iittully falsifying
<br />lien; icatrons or atti matrcxns may subject you to criminal penalties
<br />including lanes andror imprisonment.
<br />Misuse of TINs. it the requester discloses or uses TINS in %iolation of
<br />federal law . the requester maybe -Lib€ect to civil and Criminal penalties
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<br />Specific Instructions
<br />Name
<br />n you are an rndwrdual, you must generall,j enter the name shown on
<br />your income tax return HoNever it you have changers your last name,
<br />for instance due to marriage sithoirt informing the Socla` =. Serctmty
<br />Adminislralzo n of the name change, enter your first name, the last name
<br />sho•,vn on your social security card, and your now Last name
<br />it the account is in font ;names, list first and then circle. the name of
<br />the person or entity whose number you entered in Pan I of the form
<br />Sale proprietor. Enter your individual name as shown on your rnrome
<br />tax return on the - 'dame" Itne You may enter your business trade_ or
<br />doing business as,'DGAI' name on the "Business names cftsi tgwd&d
<br />entity narne' -line.
<br />Partnership, C Corporation, or S Corporation. Enter the entity's name
<br />on the 'Name lone and any business Irade. or "doing business as
<br />QBR} name° ern the °bu mess name disregarded unit €y rain&" line
<br />Disregarded entity. Enter the owner's name on the 'Name" line This
<br />name of th6 erntity entered on the "Name" acne shot &d n6eer be a
<br />disregarded entity- The name on the "Name €ins must be Ili& name
<br />shown on the in .ogre tax return on which the income wiif be repelled.
<br />For example- it a toreign LLC that is treated as a entity for
<br />U.S federal tax purposes (nas a domestic owner, the domestic banner's
<br />name is required to be prc;ided on the "Name" line It the direct owner
<br />of the entity is also a dsregarded entity, enter the first owner that rs not
<br />regarded to fedarai tax purposes. Enter the disregarded antily's
<br />name on the Business namerdiwegardeci entity name' line. II the owner
<br />rug the disregarded entity is a foreign person, you must complete an
<br />appropriate Form Nil -6.
<br />Note. Check the appropriate box for the f6dwal tax Classification of the
<br />parson whose name is arftered on the `Name' line (tndividallsole
<br />proprietor. Partner ship C Corporation. S Corporation. Trus(16state).
<br />Limited Liability Company (LLC). N the person edentitted on the
<br />' Name line is an LLC. check, the "Limited liability c- ompany' box only
<br />and enter the appit opnate code for the tax classification in the space
<br />piosided. It you are an LLC that is treated as a partnership for federal
<br />tax purposes,. enter "Is for partnership. If you are an LLC that has fated a
<br />Form 6832 or a Form 2553 to be taxed as a corporation &titer °C" for
<br />C corporation or °8° for S corporation. It you are an LLC that is
<br />disregarded as an entity separate from its owner under Regulation
<br />section 301 7701 -3 (except for employment and excise tax), do not
<br />check the LLC box unless the owner of the LLC freclutod to be
<br />identified on the `Name "tree) is another LLC that is not disregarded for
<br />federal tax pirposos. tl the LLC is disregarded as an eilCdty separate
<br />from its owner enter the appropriate tax classification of the owner
<br />Identified on the "Name° line-
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