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Form W-9 (Rev. 10-2007) Page 3
<br />Generally, individuals (including sole proprietors) are not exempt
<br />from backup withholding. Corporations are exempt from backup
<br />withholding for certain payments, such as interest and dividends.
<br />Note. If you are exempt from backup withholding, you should
<br />still complete this form to avoid possible erroneous backup
<br />withholding.
<br />The following payees are exempt from backup withholding:
<br />1. An organization exempt from tax under section 501(a), any
<br />IRA, or a custodial account under section 403(b)(7) if the account
<br />satisfies the requirements of section 41
<br />2. The United States or any of its agencies or
<br />instrumentalities,
<br />3. A state, the District of Columbia, a possession of the United
<br />States, or any of their political subdivisions or instrumentalities,
<br />4. A foreign government or any of its political subdivisions,
<br />agencies, or instrumentalities, or
<br />5. An international organization or any of its agencies or
<br />instrumentalities.
<br />Other payees that may be exempt from backup withholding
<br />include:
<br />6. A corporation,
<br />7. A foreign central bank of issue,
<br />8. A dealer in securities or commodities required to register in
<br />the United States, the District of Columbia, or a possession of
<br />the United States,
<br />9. A futures commission merchant registered with the
<br />Commodity Futures Trading Commission,
<br />10. A real estate investment trust,
<br />11. An entity registered at all times during the tax year under
<br />the Investment Company Act of 1940,
<br />12. A common trust fund operated by a bank under section
<br />584(a),
<br />13. A financial institution,
<br />14. A middleman known in the investment community as a
<br />nominee or custodian, or
<br />15. A trust exempt from tax under section 664 or described in
<br />section 4947.
<br />The chart below shows types of payments that may be
<br />exempt from backup withholding. The chart applies to the
<br />exempt payees listed above, 1 through 15.
<br />IF the payment is for ...
<br />THEN the payment is exempt
<br />for...
<br />Interest and dividend payments
<br />All exempt payees except
<br />for 9
<br />Broker transactions
<br />Exempt payees 1 through 13.
<br />Also, a person registered under
<br />the Investment Advisers Act of
<br />1940 who regularly acts as a
<br />broker
<br />Barter exchange transactions
<br />Exempt payees 1 through 5
<br />and patronage dividends
<br />Payments over $600 required
<br />Generally, exempt payees
<br />to be reported and direct
<br />1 through 7'
<br />sales over $5,000'
<br />'See Form 1099-MISC, Miscellaneous Income, and its instructions.
<br />However, the following payments made to a corporation (including gross
<br />proceeds paid to an attorney under section 6045(0, even if the attorney is a
<br />corporation) and reportable on Form 1099-MISC are not exempt from
<br />backup withholding: medical and health care payments, attorneys' fees, and
<br />payments for services paid by a federal executive agency.
<br />Part I. Taxpayer Identification
<br />Number (TIN)
<br />Enter your TIN in the appropriate box. If you are a resident
<br />alien and you do not have and are not eligible to get an SSN,
<br />your TIN is your IRS individual taxpayer identification number
<br />(ITIN). Enter it in the social security number box. If you do not
<br />have an ITIN, see How to get a TIN below.
<br />If you are a sole proprietor and you have an EIN, you may
<br />enter either your SSN or EIN. However, the IRS prefers that you
<br />use your SSN.
<br />If you are a single -member LLC that is disregarded as an
<br />entity separate from its owner (see Limited liability company
<br />(LLC). on page 2), enter the owner's SEN (or EIN, if the owner
<br />has one). Do not enter the disregarded entity's EIN. If the LLC is
<br />classified as a corporation or partnership, enter the entity's EIN.
<br />Note. See the chart on page 4 for further clarification of name
<br />and TIN combinations.
<br />How to get a TIN. If you do not have a TIN, apply for one
<br />immediately. To apply for an SSN, get Form SS -5, Application
<br />for a Social Security Card, from your local Social Security
<br />Administration office or get this form online at www.ssa.gov. You
<br />may also get this form by calling 1-800-772-1213. Use Form
<br />W-7, Application for IRS Individual Taxpayer Identification
<br />Number, to apply for an ITIN, or Form SS -4, Application for
<br />Employer Identification Number, to apply for an EIN. You can
<br />apply for an EIN online by accessing the IRS website at
<br />www.irs.gov/businesses and clicking on Employer Identification
<br />Number (EIN) under Starting a Business. You can get Forms W-7
<br />and SS -4 from the IRS by visiting www.irs.gov or by calling
<br />1 -800 -TAX -FORM (1-800-829-3676).
<br />If you are asked to complete Form W-9 but do not have a TIN,
<br />write "Applied For" in the space for the TIN, sign and date the
<br />form, and give it to the requester. For interest and dividend
<br />payments, and certain payments made with respect to readily
<br />tradable instruments, generally you will have 60 days to get a
<br />TIN and give it to the requester before you are subject to backup
<br />withholding on payments. The 60 -day rule does not apply to
<br />other types of payments. You will be subject to backup
<br />withholding on all such payments until you provide your TIN to
<br />the requester.
<br />Note. Entering "Applied For" means that you have already
<br />applied for a TIN or that you intend to apply for one soon.
<br />Caution: A disregarded domestic entity that has a foreign owner
<br />must use the appropriate Form W-8.
<br />Part II. Certification
<br />To establish to the withholding agent that you are a U.S. person,
<br />or resident alien, sign Form W-9. You may be requested to sign
<br />by the withholding agent even if items 1, 4, and 5 below indicate
<br />otherwise.
<br />For a joint account, only the person whose TIN is shown in
<br />Part I should sign (when required). Exempt payees, see Exempt
<br />Payee on page 2.
<br />Signature requirements. Complete the certification as indicated
<br />in 1 through 5 below.
<br />1. Interest, dividend, and barter exchange accounts
<br />opened before 1984 and broker accounts considered active
<br />during 1983. You must give your correct TIN, but you do not
<br />have to sign the certification.
<br />2. Interest, dividend, broker, and barter exchange
<br />accounts opened after 1983 and broker accounts considered
<br />inactive during 1983. You must sign the certification or backup
<br />withholding will apply. If you are subject to backup withholding
<br />and you are merely providing your correct TIN to the requester,
<br />you must cross out item 2 in the certification before signing the
<br />form.
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