EX-99 4 guidelines.htm (A)(5) GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION NUMBER ON SUBSTITUTE FORM W-9

GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE FORM W-9

Guidelines for Determining the Proper Identification Number to Give the Payor.-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 to the payor.

For this type of account

Give the NAME and
SOCIAL SECURITY
number of -

1. An individual's account

The individual

2. Two or more individuals (joint account)

The actual owner of the account or, if combined funds, the first individual on the account (1)

3. Custodian account of a minor (Uniform Gift to Minors Act)

The minor(2)

4. a. The usual revocable savings trust account (grantor is also trustee)

The grantor-trustee(1)

b. So-called trust account that is not a legal or valid trust under state law

The actual owner(1)

5. Sole proprietorship or single-owner LLC

The owner(3)
   
   
   
   
   

 

 

For this type of account:

Give the NAME and EMPLOYER IDENTIFICATION number of -

6. Sole proprietorship or single-owner LLC

The owner(3)

7. A valid trust, estate, or pension trust

Legal entity (Do not furnish the identification number of the personal representative or trustee unless the legal entity itself is not designated in the account title.) (4)

8. Corporate or LLC electing corporate status on Form 8832

The corporation

9. Religious, charitable, or educational organization account

The organization

10. Partnership or multi-member LLC

The partnership

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 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 business or "DBA" name. You may use either your SSN or EIN (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, the number will be considered to be that of the first name listed.

  2. Obtaining a Number

    3. If you do not have a taxpayer identification number or you do not know your number, obtain Form SS-5, Application for a Social Security Card, or Form SS-4, Application for Employer Identification Number, at the local office of the Social Security Administration or the Internal Revenue Service ("IRS") and apply for a number.

  3. Payees Exempt from Backup Withholding

    4. Payees specifically exempted from backup withholding on ALL withholding payments include the following:

    1. An organization exempt from tax under section 501(a), an individual retirement plan or a custodial account under section 403(b)(7) if the account satisfies the requirements of section 401(f)(2).
    2. The United States or any agency or instrumentality thereof.
    3. A state, the District of Columbia, a possession of the United States or any political subdivision, agency or instrumentality thereof.
    4. A foreign government or a political subdivision of a foreign government, or any agency or instrumentality thereof.
    5. An international organization or any agency or instrumentality thereof.

      6. Other payees that may be exempt from backup withholding include the following:

    6. A corporation.
    7. A foreign central bank of issue.
    8. A dealer in securities or commodities required to register in the United States, the District of Columbia, or a possession of the United States.
    9. A futures commission merchant registered with the Commodity Futures Trading Commission.
    10. A real estate investment trust.
    11. An entity registered at all times during the tax year under the Investment Company Act of 1940.
    12. A common trust fund operated by a bank under section 584(a).
    13. A financial institution.
    14. A middleman known in the investment community as a nominee or custodian.
    15. A trust exempt from tax under section 664 (charitable remainder trust), or a non-exempt trust described in section 4947.

    For interest and dividend payments, all listed payees are exempt except the payee in item (9). For broker transactions, all payees listed in items (1) through (13) are exempt, and a person registered under the Investment Advisors Act of 1940 who regularly acts as a broker is also exempt. Payments subject to reporting under sections 6041 and 6041A are generally exempt from backup withholding only if made to payees listed in items (1) through (7). However, the following payments made to a corporation (including gross proceeds paid to an attorney under section 6045(f), even if the attorney is a corporation) and reportable on Form 1099-MISC are not exempt from backup withholding: medical and health care payments, attorneys' fees; and payments for services paid by a Federal executive agency. For barter exchange transactions and patronage dividends, only payees listed in items (1) through (5) are exempt from backup withholding on these payments.

  4. Payments Exempt from Backup Withholding

The following payments are generally exempt from backup withholding:

Dividend and patronage dividends

  • Payments to nonresident aliens subject to withholding under section 1441.
  • Payments to partnerships not engaged in a trade or business in the United States and which have at least one nonresident alien partner.
  • Payments of patronage dividends where the amount received is not paid in money.
  • Payments made by certain foreign organizations.
  • Section 404(k) payments made by an ESOP.

Interest payments

  • 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 payor's trade or business and you have not provided your correct taxpayer identification number to the payor.
  • 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.
  • Mortgage interest paid to you.

Exempt payees described above should file the Substitute Form W-9 to avoid possible erroneous backup withholding. FILE THIS FORM WITH THE PAYOR, FURNISH YOUR TAXPAYER IDENTIFICATION NUMBER, CHECK THE BOX IN PART II, SIGN AND DATE THE FORM AND RETURN THE FORM TO THE PAYOR.

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 the regulations under sections 6041, 6041A, 6045, and 6050A.

Privacy Act Notice.-Section 6109 requires most recipients of dividends, interest, or other payments to give taxpayer identification numbers to payors who must report the payments to the IRS. The IRS uses the numbers for identification purposes. Payors must be given the numbers whether or not recipients are required to file tax returns. Payors must generally withhold 28% of taxable interest, dividend, and certain other payments to a payee who does not furnish a taxpayer identification number to a payor. Certain penalties may also apply.

  1. Penalties
    1. Penalty for Failure to Furnish Taxpayer Identification Number.-If you fail to furnish your correct taxpayer identification number to a payor, 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 fines and/or imprisonment.

FOR ADDITIONAL INFORMATION CONTACT YOUR TAX CONSULTANT OR THE INTERNAL REVENUE SERVICE.