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Sole proprietor. Enter your individual name as shown on your
income tax return on the "Name" line. You may enter your
business, trade, or "doing business as (DBA)" name on the
"Business name" line.
Other entities. Enter your business name as shown on required
federal tax documents on the "Name" line. This name should
match the name shown on the charter or other legal document
creating the entity. You may enter any business, trade, or DBA name
on the "Business name" line.
If the account is in joint names, list first, and then circle, the
name of the person or entity whose number you entered in Part I of the
form.
Specific Instructions
Name
Exempt Payee
Penalties
Failure to furnish TIN. If you fail to furnish your correct TIN to a
requester, 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.
Civil penalty for false information with respect to withholding. If
you make a false statement with no reasonable basis that results in no
backup withholding, you are subject to a $500 penalty.
Criminal penalty for falsifying information. Willfully falsifying
certifications or affirmations may subject you to criminal penalties
including fines and/or imprisonment.
Misuse of TINs. If the requester discloses or uses TINs in violation of
federal law, the requester may be subject to civil and criminal penalties.
If you are an individual, you must generally enter the name shown on
your income tax return. However, if you have changed your last name,
for instance, due to marriage without informing the Social Security
Administration of the name change, enter
your first name, the last name shown on your social security card,
and your new last name.
If you are exempt from backup withholding, enter your name as
described above and check the appropriate box for your status, then
check the "Exempt payee" box in the line following the business name,
sign and date the form.
3. The IRS tells the requester that you furnished an incorrect TIN,
4. The IRS tells you that you are subject to backup withholding
because you did not report all your interest and dividends on your tax
return (for reportable interest and dividends only), or
5. You do not certify to the requester that you are not subject to
backup withholding under 4 above (for reportable interest and dividend
accounts opened after 1983 only.)
Certain payees and payments are exempt from backup withholding.
See the instructions below and the separate Instructions for the
Requester of Form W-9.
Also see Special rules for partnership on page. 1
Nonresident alien who becomes a resident alien. Generally, only a
nonresident alien individual may use the terms of a tax treaty to
reduce or eliminate U.S. tax on certain types of income. However,
most tax treaties contain a provision known as a "saving clause."
Exceptions specified in the saving clause may permit an exemption
from tax to continue for certain types of income 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 exception
contained in the saving clause of a tax treaty to claim an exemption
from U.S. tax on certain types of income, you must attach a statement
to Form W-9 that specifies the following five items:
1. The treaty country. Generally, this must be the same treaty
under which you claimed exemption from tax as a nonresident alien.
2. The treaty article addressing the income.
3. The article number (or location) in the tax treaty thatcontains the
saving clause and its exceptions.
4. The type and amount of income that qualifies for the exemption
from tax.
5. Sufficient facts to justify the exemption from tax under the
terms of the treaty article.
Example. Article 20 of the U.S.-China income tax treaty allows an
exemption from tax for scholarship income received by a Chinese
student temporarily present in the United States. Under U.S. law, this
student will become a resident alien for taxpurposes if his or her stay
in the United States exceeds 5 calendar years. However, paragraph 2
of the first Protocol to the U.S.-China treaty (dated April 30, 1984)
allows the provisions of Article 20 to continue to apply even after the
Chinese studentbecomes a resident alien of the United States. A
Chinese student who qualifies for this exception (under paragraph 2
of the first protocol) and is relying on this exception to claim an
exemption from tax on his or her scholarship or fellowshipincome
would attach to Form W-9 a statement that includes the information
described above to support that exemption.
If you are a nonresident alien or a foreign entity not subject to
backup withholding, give the requester the appropriate completed
Form W-8.
What is backup withholding? Persons making certain payments to
you must under certain conditions withhold and pay to the
IRS 28% of such payments. This is called "backup withholding."
Payments that may be subject to backup withholding include
interest, tax-exempt interest, dividends, broker and barter exchange
transactions, rents, royalties, nonemployee pay, and certain
payments from fishing boat operators. Real estate
transactions are not subject to backup withholding.
You will not be subject to backup withholding on payments you
receive if you give the requester your correct TIN, make the proper
certifications, and report all your taxable interest anddividends on
your tax return.
Payments you receive will be subject to backup withholding if:
1. You do not furnish your TIN to the requester,
2. You do not certify your TIN when required (see the Part II
instructions on page 3 for details),
Note. You are requested to check the appropriate box for your status
(individual/sole proprietor, corporation, etc.).
Foreign person. If you are a foreign person, do not use Form W-9.
Instead, use the appropriate Form W-8 (see Publication 515,
Withholding of Tax on Nonresident Aliens and Foreign Entities).
The U.S. grantor or other owner of a grantor trust and not the
trust, and
The U.S. trust (other than a grantor trust) and not the
beneficiaries of the trust.
Limited liability company (LLC). Check the "Limited liability company"
box only and enter the appropriate code for the tax classification ("D" for
disregarded entity, "C" for corporation, "P" for partnership) in the space
provided.
For a single-member LLC (including a foreign LLC with a
domestic owner) that is disregarded as an entity separate from its
owner under Regulations section 301.7701-3, enter the
owner's name on the "Name" line. Enter the LLC's name on the
"Business name" line.
For an LLC classified as a partnership or a corporation, enter
the LLC's name on the "Name" line and any business, trade, or DBA
name on the "Business name" line.
The U.S. owner of a disregarded entity and not the entity,
The person who gives Form W-9 to the partnership forpurposes 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:
