EX-99.E 10 dex99e.htm FORM W-9 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 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.

 

    

For this type of account:

   

Give the

SOCIAL

SECURITY

number of —

        

For this type of account:

   

Give the

EMPLOYER

IDENTIFICATION

number of—

    

1.     An individual’s account

   

The individual

        

9.     A valid trust, estate or pension trust

   

The 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.)(5)

2.     Two or more individuals (joint

        account)

   

The actual owner of the account or, if combined funds, any one of the individuals(1)

             

3.     Husband and wife (joint account)

   

The actual owner of the account or, if joint funds, either person(1)

             

4.     Custodian account of a minor

        (Uniform Gift to Minors Act)

   

The minor(2)

        

10.   Corporate account

   

The corporation

5.     Adult and minor (joint account)

   

The adult or, if the minor is the only contributor, the minor(1)

        

11.   Religious, charitable, or educational

        organization account

   

The organization

6.     Account in the name of guardian

        or committee for a designated

        ward, minor or incompetent person

   

The ward, minor or incompetent person(3)

        

12.   Partnership account held in the name

        of the business

   

The partnership

7.    a.   The usual revocable savings

             trust account (grantor is also

             trustee)

   

The grantor-trustee(1)

        

13..  Association, club or other tax-

        exempt organization

   

The organization

       b.  So-called trust account that is

             not a legal or valid trust under

             state law

   

The actual owner(1)

        

14.   A broker or registered nominee

   

The broker or nominee

8.     Sole proprietorship account

   

The Owner(4)

        

15.   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.
(2)   Circle the minor’s name and furnish the minor’s social security number.
(3)   Circle the ward’s, minor’s or incompetent person’s name and furnish such person’s social security number.
(4)   Show the name of the owner.
(5)   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.