lllf'9: For Ldentification

,-, lllf'9
Nam (as
(Rev. Octobr 2007)

Dapartmnt ol th Troasry lnimal Rwnu6 Sorui
Request for TaxpaYer ldentification Number and Gertification

income tax
Give form to the
requester. Do not
send to the lRS.
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Businsa
if diftrent from above
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Chsk appropriate box: n lndividual/Sole proprietor fl Corporation fl Partnership Urit"O liability company. Entor the tax classification (D=disregarded entity, C=corporation, P=partnership) >
Otra
lsee instructions)
-----
L-J
Exemot
payee
>
Requestsr's name and address (optional)
Addrse (number, strgt, and apt. or suite no.)
+T
(optional)
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o a
tlgrler_fi )
Enter your TIN in the appropriate box. The TIN provided must match the name given on Line 1 to avoid backup wlthholding. For individuals, this is your social security number (SSN). However, for a resident alien, sole proprietor, or disregarded entity, see the Part I instructions on page 3. For other entities, lt is your employer identification number (ElN). lf you do not have a number, see How to get a I/N on page 3
SoCial
or
Note. lf the account is in more than one name, see the chart on page 4 for guidelines on whose number to enter.
Certification
Under penalties of periury, I certify that: 1 The number shown on this form is my correct taxpayer identification number (or I am waiting for a numbr to be issued to me), and I am not subiect to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not ben notified by the lnternal Revenue Service (lRS) thai I am sublect to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notifled me that I am no longer'subiect to backup withholding' and
. 2. 3.
I am a U.S. citizen or other U.S. person (defined below).
provide your conect TlN.Fee the
Sign Here
General
Section references are to the lnternal Revenue Code unless otherwise noted.
Purpose of Form
A perscn who is required to file an intorrnation relr:m with the IRS must obtain your correct taxpayer identification number fl-lN) to report, for example, lncome paid to you, real estate transactions, mortgage interest you paid, acquisition or abandonment of secured property, cancellation of debt, or contributions you made to an lHA. Use Form W-9 only if you are a U.S. person (including a resident alien), to provide your conect TIN to the person requesting it (th requester) and, when applicable, to: 1. Certify that the TIN you are giving is conect (or you are waiting 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. lf applicable, you are also certifying that as a U.S. peron, your allocable share of any partnership income from a U.S. trade or business is not subiect to the withholding tax on foreign partners' share of effectively connected income, Note. lf a requester gives you a form other than Form W-9 to request your TlN, you must use the requester's form if it is substantially similar to this Form W-9.
Definition of a U.S. porson. For federal tax purposes, you are considered a U.S. person if you are: . An individual who is a U.S. citizen or U.S. resident alien, o A partnership, corporation, company, or association created or organized in the United States or under the laws of the United
States,
. r
An estate (other than a foreign estate), or A domestic trust (as defined in Regulations section
301.7701 -7).
Special rules for partnerships. Partnerships that conduct a trade or business in the United States are generally required to pay a withholding tax on any foreign padners' share of income from such business. Further, in certain cases where a Form W-9 has not been received, a partnership is required to presume that a partner is a foreign person, and pay the withholding tax. Therefore, if you are a U.S. person that is a partner in a partnership 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 partnership
income.
The person who gives Form W-9 to the partnership for purposes of establishing its U.S. status and avoiding withholding on its allocable share of net income from the partnership conducting a trade or business in the United States is in the following cases: o The U.S. owner of a disregarded entity and not the entity,

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,-, lllf'9

(Rev. Octobr 2007)

Request for TaxpaYer ldentification Number and Gertification

Give form to the

if diftrent from above

Addrse (number, strgt, and apt. or suite no.)

I am a U.S. citizen or other U.S. person (defined below).

provide your conect TlN.Fee the

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