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INSTRUCTIONS TO PRINTERSFORM W-9, PAGE 1 of 4MARGINS: TOP 13mm (1¤2"), CENTER SIDES.PRINTS: HEAD to HEADPAPER: WHITE WRITING, SUB. 20. INK: BLACKFLAT SIZE: 216mm (81¤2") 3 279mm (11")PERFORATE: (NONE) Give form to therequester. Do notsend to the IRS. Form W-9 Request for TaxpayerIdentification Number and Certification (Rev. October 2007) Department of the TreasuryInternal Revenue Service Name (as shown on your income tax return) List account number(s) here (optional) Address (number, street, and apt. or suite no.) City, state, and ZIP code Print or typeSee Specific Instructions on page 2. Taxpayer Identification Number (TIN) Enter your TIN in the appropriate box. The TIN provided must match the name given on Line 1 to avoidbackup withholding. For individuals, this is your social security number (SSN). However, for a residentalien, sole proprietor, or disregarded entity, see the Part I instructions on page 3. For other entities, it isyour employer identification number (EIN). If you do not have a number, see How to get a TIN on page 3. Social security number or Requester's name and address (optional) Employer identification number Note. If the account is in more than one name, see the chart on page 4 for guidelines on whosenumber to enter. Certification 1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me), and I am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the InternalRevenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS hasnotified me that I am no longer subject to backup withholding, and 2. Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backupwithholding because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply.For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirementarrangement (IRA), and generally, payments other than interest and dividends, you are not required to sign the Certification, but you mustprovide your correct TIN. See the instructions on page 4. SignHere Signature ofU.S. person© Date© General Instructions FormW-9(Rev. 10-2007) Part I Part II Business name, if different from above Cat. No. 10231X Check appropriate box: Under penalties of perjury, I certify that: 13 I.R.S. SPECIFICATIONS TO BE REMOVED BEFORE PRINTING DO NOT PRINT Ð DO NOT PRINT Ð DO NOT PRINT Ð DO NOT PRINT TLS, have youtransmitted all R text files for this cycle update? Date Action Revised proofsrequested Date Signature O.K. to print Use Form W-9 only if you are a U.S. person (including aresident alien), to provide your correct TIN to the personrequesting it (the requester) and, when applicable, to: 1. Certify that the TIN you are giving is correct (or you arewaiting for a number to be issued), 2. Certify that you are not subject to backup withholding, or 3. Claim exemption from backup withholding if you are a U.S.exempt payee. If applicable, you are also certifying that as aU.S. person, your allocable share of any partnership income froma U.S. trade or business is not subject to the withholding tax onforeign partners' share of effectively connected income. 3. I am a U.S. citizen or other U.S. person (defined below). A person who is required to file an information return with theIRS must obtain your correct taxpayer identification number (TIN)to report, for example, income paid to you, real estatetransactions, mortgage interest you paid, acquisition orabandonment of secured property, cancellation of debt, orcontributions you made to an IRA. Individual/Sole proprietor Corporation Partnership Other (see instructions)© Note. If a requester gives you a form other than Form W-9 torequest your TIN, you must use the requester's form if it issubstantially similar to this Form W-9. cAn individual who is a U.S. citizen or U.S. resident alien, cA partnership, corporation, company, or association created ororganized in the United States or under the laws of the UnitedStates, cAn estate (other than a foreign estate), or Definition of a U.S. person. For federal tax purposes, you areconsidered a U.S. person if you are: Special rules for partnerships. Partnerships that conduct atrade or business in the United States are generally required topay a withholding tax on any foreign partners' share of incomefrom such business. Further, in certain cases where a Form W-9has not been received, a partnership is required to presume thata partner is a foreign person, and pay the withholding tax.Therefore, if you are a U.S. person that is a partner in apartnership conducting a trade or business in the United States,provide Form W-9 to the partnership to establish your U.S.status and avoid withholding on your share of partnershipincome. The person who gives Form W-9 to the partnership forpurposes of establishing its U.S. status and avoiding withholdingon its allocable share of net income from the partnershipconducting a trade or business in the United States is in thefollowing cases: cThe U.S. owner of a disregarded entity and not the entity, Section references are to the Internal Revenue Code unlessotherwise noted. cA domestic trust (as defined in Regulations section301.7701-7). Limited liability company. Enter the tax classification (D=disregarded entity, C=corporation, P=partnership)© Exempt payee Purpose of Form INSTRUCTIONS TO PRINTERSFORM W-9, PAGE 2 of 4MARGINS: TOP 13 mm (1¤2"), CENTER SIDES.PRINTS: HEAD to HEADPAPER: WHITEWRITING, SUB. 20.INK: BLACKFLAT SIZE: 216 mm (81¤2") 3 279 mm (11")PERFORATE: (NONE) Form W-9 (Rev. 10-2007) Page2 Sole proprietor. Enter your individual name as shown on yourincome tax return on the ªNameº line. You may enter yourbusiness, trade, or ªdoing business as (DBA)º name on theªBusiness nameº line. 13 I.R.S. SPECIFICATIONS TO BE REMOVED BEFORE PRINTING DO NOT PRINT Ð DO NOT PRINT Ð DO NOT PRINT Ð DO NOT PRINT Other entities. Enter your business name as shown on requiredfederal tax documents on the ªNameº line. This name shouldmatch the name shown on the charter or other legal documentcreating the entity. You may enter any business, trade, or DBAname on the ªBusiness nameº line. If the account is in joint names, list first, and then circle, thename of the person or entity whose number you entered in Part Iof the form. Specific Instructions Name Exempt Payee 5. You do not certify to the requester that you are not subjectto backup withholding under 4 above (for reportable interest anddividend accounts opened after 1983 only). Certain payees and payments are exempt from backupwithholding. See the instructions below and the separateInstructions for the Requester of Form W-9. Civil penalty for false information with respect towithholding. If you make a false statement with no reasonablebasis that results in no backup withholding, you are subject to a$500 penalty. Criminal penalty for falsifying information. Willfully falsifyingcertifications or affirmations may subject you to criminalpenalties including fines and/or imprisonment. Penalties Failure to furnish TIN. If you fail to furnish your correct TIN to arequester, you are subject to a penalty of $50 for each suchfailure unless your failure is due to reasonable cause and not towillful neglect. Misuse of TINs. If the requester discloses or uses TINs inviolation of federal law, the requester may be subject to civil andcriminal penalties. If you are an individual, you must generally enter the nameshown on your income tax return. However, if you have changedyour last name, for instance, due to marriage without informingthe Social Security Administration of the name change, enteryour first name, the last name shown on your social securitycard, and your new last name. If you are exempt from backup withholding, enter your name asdescribed above and check the appropriate box for your status,then check the ªExempt payeeº box in the line following thebusiness name, sign and date the form. 4. The IRS tells you that you are subject to backupwithholding because you did not report all your interest anddividends on your tax return (for reportable interest anddividends only), or 3. The IRS tells the requester that you furnished an incorrectTIN, 2. You do not certify your TIN when required (see the Part IIinstructions on page 3 for details), You will not be subject to backup withholding on paymentsyou receive if you give the requester your correct TIN, make theproper certifications, and report all your taxable interest anddividends on your tax return. 1. You do not furnish your TIN to the requester, What is backup withholding? Persons making certain paymentsto you must under certain conditions withhold and pay to theIRS 28% of such payments. This is called ªbackup withholding.º Payments that may be subject to backup withholding includeinterest, tax-exempt interest, dividends, broker and barterexchange transactions, rents, royalties, nonemployee pay, andcertain payments from fishing boat operators. Real estatetransactions are not subject to backup withholding. Payments you receive will be subject to backupwithholding if: If you are a nonresident alien or a foreign entity not subject tobackup withholding, give the requester the appropriatecompleted Form W-8. Example. Article 20 of the U.S.-China income tax treaty allowsan exemption from tax for scholarship income received by aChinese student temporarily present in the United States. UnderU.S. law, this student will become a resident alien for taxpurposes if his or her stay in the United States exceeds 5calendar years. However, paragraph 2 of the first Protocol to theU.S.-China treaty (dated April 30, 1984) allows the provisions ofArticle 20 to continue to apply even after the Chinese studentbecomes a resident alien of the United States. A Chinesestudent who qualifies for this exception (under paragraph 2 ofthe first protocol) and is relying on this exception to claim anexemption from tax on his or her scholarship or fellowshipincome would attach to Form W-9 a statement that includes theinformation described above to support that exemption. Note. You are requested to check the appropriate box for yourstatus (individual/sole proprietor, corporation, etc.). 4. The type and amount of income that qualifies for theexemption from tax. 5. Sufficient facts to justify the exemption from tax under theterms of the treaty article. Nonresident alien who becomes a resident alien. Generally,only a nonresident alien individual may use the terms of a taxtreaty to reduce or eliminate U.S. tax on certain types of income.However, most tax treaties contain a provision known as aªsaving clause.º Exceptions specified in the saving clause maypermit an exemption from tax to continue for certain types ofincome even after the payee has otherwise become a U.S.resident alien for tax purposes. If you are a U.S. resident alien who is relying on an exceptioncontained in the saving clause of a tax treaty to claim anexemption from U.S. tax on certain types of income, you mustattach a statement to Form W-9 that specifies the following fiveitems: 1. The treaty country. Generally, this must be the same treatyunder which you claimed exemption from tax as a nonresidentalien. 2. The treaty article addressing the income. 3. The article number (or location) in the tax treaty thatcontains the saving clause and its exceptions. Also see Special rules for partnerships on page 1. Foreign person. If you are a foreign person, do not use FormW-9. Instead, use the appropriate Form W-8 (see Publication515, Withholding of Tax on Nonresident Aliens and ForeignEntities). cThe U.S. grantor or other owner of a grantor trust and not thetrust, and cThe U.S. trust (other than a grantor trust) and not thebeneficiaries of the trust. Limited liability company (LLC). Check the ªLimited liabilitycompanyº box only and enter the appropriate code for the taxclassification (ªDº for disregarded entity, ªCº for corporation, ªPº for partnership) in the space provided. For a single-member LLC (including a foreign LLC with adomestic owner) that is disregarded as an entity separate fromits owner under Regulations section 301.7701-3, enter theowner's name on the ªNameº line. Enter the LLC's name on theªBusiness nameº line. For an LLC classified as a partnership or a corporation, enterthe LLC's name on the ªNameº line and any business, trade, orDBA name on the ªBusiness nameº line. INSTRUCTIONS TO PRINTERSFORM W-9, PAGE 3 of 4MARGINS: TOP 13 mm (1¤2"), CENTER SIDES.PRINTS: HEAD to HEADPAPER: WHITEWRITING, SUB. 20.INK: BLACKFLAT SIZE: 216 mm (81¤2") 3 279 mm (11")PERFORATE: (NONE) I.R.S. SPECIFICATIONS TO BE REMOVED BEFORE PRINTING DO NOT PRINT Ð DO NOT PRINT Ð DO NOT PRINT Ð DO NOT PRINT Form W-9 (Rev. 10-2007) Page3 13 Part I. Taxpayer IdentificationNumber (TIN) Enter your TIN in the appropriate box. If you are a residentalien and you do not have and are not eligible to get an SSN,your TIN is your IRS individual taxpayer identification number(ITIN). Enter it in the social security number box. If you do nothave an ITIN, see How to get a TIN below. How to get a TIN. If you do not have a TIN, apply for oneimmediately. To apply for an SSN, get Form SS-5, Applicationfor a Social Security Card, from your local Social SecurityAdministration office or get this form online at www.ssa.gov. Youmay also get this form by calling 1-800-772-1213. Use FormW-7, Application for IRS Individual Taxpayer IdentificationNumber, to apply for an ITIN, or Form SS-4, Application forEmployer Identification Number, to apply for an EIN. You canapply for an EIN online by accessing the IRS website atwww.irs.gov/businesses and clicking on Employer IdentificationNumber (EIN) under Starting a Business. You can get Forms W-7and SS-4 from the IRS by visiting www.irs.gov or by calling1-800-TAX-FORM (1-800-829-3676). If you are asked to complete Form W-9 but do not have a TIN,write ªApplied Forº in the space for the TIN, sign and date theform, and give it to the requester. For interest and dividendpayments, and certain payments made with respect to readilytradable instruments, generally you will have 60 days to get aTIN and give it to the requester before you are subject to backupwithholding on payments. The 60-day rule does not apply toother types of payments. You will be subject to backupwithholding on all such payments until you provide your TIN tothe requester. If you are a sole proprietor and you have an EIN, you mayenter either your SSN or EIN. However, the IRS prefers that youuse your SSN. If you are a single-member LLC that is disregarded as anentity separate from its owner (see Limited liability company(LLC) on page 2), enter the owner's SSN (or EIN, if the ownerhas one). Do not enter the disregarded entity's EIN. If the LLC isclassified as a corporation or partnership, enter the entity's EIN. Note. See the chart on page 4 for further clarification of nameand TIN combinations. Note. Entering ªApplied Forº means that you have alreadyapplied for a TIN or that you intend to apply for one soon. Caution: A disregarded domestic entity that has a foreign ownermust use the appropriate Form W-8. 9. A futures commission merchant registered with theCommodity Futures Trading Commission, 10. A real estate investment trust, 11. An entity registered at all times during the tax year underthe Investment Company Act of 1940, 12. A common trust fund operated by a bank under section584(a), 13. A financial institution, 14. A middleman known in the investment community as anominee or custodian, or 15. A trust exempt from tax under section 664 or described insection 4947. THEN the payment is exemptfor . . . IF the payment is for . . . All exempt payees except for 9 Interest and dividend payments Exempt payees 1 through 13.Also, a person registered underthe Investment Advisers Act of1940 who regularly acts as abroker Broker transactions Exempt payees 1 through 5 Barter exchange transactionsand patronage dividends Generally, exempt payees 1 through 7 Payments over $600 requiredto be reported and directsales over $5,000 See Form 1099-MISC, Miscellaneous Income, and its instructions. However, the following payments made to a corporation (including grossproceeds paid to an attorney under section 6045(f), even if the attorney is acorporation) and reportable on Form 1099-MISC are not exempt frombackup withholding: medical and health care payments, attorneys' fees, andpayments for services paid by a federal executive agency. The chart below shows types of payments that may beexempt from backup withholding. The chart applies to theexempt payees listed above, 1 through 15. 1 2 7. A foreign central bank of issue, 8. A dealer in securities or commodities required to register inthe United States, the District of Columbia, or a possession ofthe United States, 2 The following payees are exempt from backup withholding: 1. An organization exempt from tax under section 501(a), anyIRA, or a custodial account under section 403(b)(7) if the accountsatisfies the requirements of section 401(f)(2), 2. The United States or any of its agencies orinstrumentalities, 3. A state, the District of Columbia, a possession of the UnitedStates, or any of their political subdivisions or instrumentalities, 4. A foreign government or any of its political subdivisions,agencies, or instrumentalities, or 5. An international organization or any of its agencies orinstrumentalities. Other payees that may be exempt from backup withholdinginclude: 6. A corporation, Generally, individuals (including sole proprietors) are not exemptfrom backup withholding. Corporations are exempt from backupwithholding for certain payments, such as interest and dividends. Note. If you are exempt from backup withholding, you shouldstill complete this form to avoid possible erroneous backupwithholding. 1 1. Interest, dividend, and barter exchange accountsopened before 1984 and broker accounts considered activeduring 1983. You must give your correct TIN, but you do nothave to sign the certification. 2. Interest, dividend, broker, and barter exchangeaccounts opened after 1983 and broker accounts consideredinactive during 1983. You must sign the certification or backupwithholding will apply. If you are subject to backup withholdingand you are merely providing your correct TIN to the requester,you must cross out item 2 in the certification before signing theform. Part II. Certification For a joint account, only the person whose TIN is shown inPart I should sign (when required). Exempt payees, see ExemptPayee on page 2. To establish to the withholding agent that you are a U.S. person,or resident alien, sign Form W-9. You may be requested to signby the withholding agent even if items 1, 4, and 5 below indicateotherwise. Signature requirements. Complete the certification as indicatedin 1 through 5 below. INSTRUCTIONS TO PRINTERSFORM W-9, PAGE 4 of 4MARGINS: TOP 13 mm (1¤2"), CENTER SIDES.PRINTS: HEAD to HEADPAPER: WHITEWRITING, SUB. 20.INK: BLACKFLAT SIZE: 216 mm (81¤2") 3 279 mm (11")PERFORATE: (NONE) Form W-9 (Rev. 10-2007) Page4 I.R.S. SPECIFICATIONS TO BE REMOVED BEFORE PRINTING DO NOT PRINT Ð DO NOT PRINT Ð DO NOT PRINT Ð DO NOT PRINT Give name and EIN of: For this type of account: 3. Real estate transactions. You must sign the certification.You may cross out item 2 of the certification. A valid trust, estate, or pension trust 6. Legal entity 4 4. Other payments. You must give your correct TIN, but youdo not have to sign the certification unless you have beennotified that you have previously given an incorrect TIN. ªOtherpaymentsº include payments made in the course of therequester's trade or business for rents, royalties, goods (otherthan bills for merchandise), medical and health care services(including payments to corporations), payments to anonemployee for services, payments to certain fishing boat crewmembers and fishermen, and gross proceeds paid to attorneys(including payments to corporations). The corporation Corporate or LLC electingcorporate status on Form 8832 7. The organization Association, club, religious,charitable, educational, or othertax-exempt organization 8. 5. Mortgage interest paid by you, acquisition orabandonment of secured property, cancellation of debt,qualified tuition program payments (under section 529), IRA,Coverdell ESA, Archer MSA or HSA contributions ordistributions, and pension distributions. You must give yourcorrect TIN, but you do not have to sign the certification. The partnership Partnership or multi-member LLC 9. The broker or nominee A broker or registered nominee 10. The public entity Account with the Department ofAgriculture in the name of a publicentity (such as a state or localgovernment, school district, orprison) that receives agriculturalprogram payments 11. Privacy Act Notice List first and circle the name of the person whose number you furnish. If only one personon a joint account has an SSN, that person's number must be furnished. Circle the minor's name and furnish the minor's SSN. You must show your individual name and you may also enter your business or ªDBAº name on the second name line. You may use either your SSN or EIN (if you have one),but the IRS encourages you to use your SSN. List first and circle the name of the trust, estate, or pension trust. (Do not furnish the TINof the personal representative or trustee unless the legal entity itself is not designated inthe account title.) Also see Special rules for partnerships on page 1. Note. If no name is circled when more than one name is listed,the number will be considered to be that of the first name listed. Disregarded entity not owned by anindividual The owner 12. 13 You must provide your TIN whether or not you are required to file a tax return. Payers must generally withhold 28% of taxable interest, dividend, and certain otherpayments to a payee who does not give a TIN to a payer. Certain penalties may also apply. Section 6109 of the Internal Revenue Code requires you to provide your correct TIN to persons who must file information returns with the IRS to report interest,dividends, and certain other income paid to you, mortgage interest you paid, the acquisition or abandonment of secured property, cancellation of debt, orcontributions you made to an IRA, or Archer MSA or HSA. The IRS uses the numbers for identification purposes and to help verify the accuracy of your tax return.The IRS may also provide this information to the Department of Justice for civil and criminal litigation, and to cities, states, the District of Columbia, and U.S.possessions to carry out their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federalnontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism. 1 2 3 4 Secure Your Tax Records from Identity Theft Identity theft occurs when someone uses your personalinformation such as your name, social security number (SSN), orother identifying information, without your permission, to commitfraud or other crimes. An identity thief may use your SSN to geta job or may file a tax return using your SSN to receive a refund. What Name and Number To Give the Requester Give name and SSN of: For this type of account: The individual 1. Individual The actual owner of the account or,if combined funds, the firstindividual on the account 2. Two or more individuals (jointaccount) The minor 2 3. Custodian account of a minor(Uniform Gift to Minors Act) The grantor-trustee 1 4. a.The usual revocable savingstrust (grantor is also trustee) The actual owner 1 b.So-called trust account that isnot a legal or valid trust understate law The owner 3 5. Sole proprietorship or disregardedentity owned by an individual Call the IRS at 1-800-829-1040 if you think your identity hasbeen used inappropriately for tax purposes. 1 To reduce your risk: cProtect your SSN, cEnsure your employer is protecting your SSN, and cBe careful when choosing a tax preparer. Victims of identity theft who are experiencing economic harmor a system problem, or are seeking help in resolving taxproblems that have not been resolved through normal channels,may be eligible for Taxpayer Advocate Service (TAS) assistance.You can reach TAS by calling the TAS toll-free case intake lineat 1-877-777-4778 or TTY/TDD 1-800-829-4059. Protect yourself from suspicious emails or phishingschemes. Phishing is the creation and use of email andwebsites designed to mimic legitimate business emails andwebsites. The most common act is sending an email to a userfalsely claiming to be an established legitimate enterprise in anattempt to scam the user into surrendering private informationthat will be used for identity theft. The IRS does not initiate contacts with taxpayers via emails.Also, the IRS does not request personal detailed informationthrough email or ask taxpayers for the PIN numbers, passwords,or similar secret access information for their credit card, bank, orother financial accounts. If you receive an unsolicited email claiming to be from the IRS,forward this message to phishing@irs.gov. You may also reportmisuse of the IRS name, logo, or other IRS personal property tothe Treasury Inspector General for Tax Administration at1-800-366-4484. You can forward suspicious emails to theFederal Trade Commission at: spam@uce.gov or contact them atwww.consumer.gov/idtheft or 1-877-IDTHEFT(438-4338). Visit the IRS website at www.irs.gov to learn more aboutidentity theft and how to reduce your risk.