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Form W -9 (Rev. 1 -2011)
<br />Page 2
<br />The person who gives Form W -9 to the partnership for purposes of
<br />establishing its U.S. status and avoiding withholding on its allocable
<br />share of net income from the partnership conducting a trade or business
<br />in the United States is in the following cases:
<br />• The U.S. owner of a disregarded entity and not the entity,
<br />• The U.S, grantor or other owner of a grantor trust and not the trust,
<br />and
<br />• The U,S. trust (other than a grantor trust) and not the beneficiaries of
<br />the trust.
<br />Foreign person. If you are a foreign person, do not use Form W -9.
<br />Instead, use the appropriate Form W -8 (see Publication 515,
<br />Withholding of Tax on Nonresident Aliens and Foreign Entities).
<br />Nonresident alien who becomes a resident alien. Generally, only a
<br />nonresident alien individual may use the terms of a tax treaty to reduce
<br />or eliminate U.S. tax on certain types of income. However, most tax
<br />treaties contain a provision known as a "saving clause." Exceptions
<br />specified in the saving clause may permit an exemption from tax to
<br />continue for certain types of income even after the payee has otherwise
<br />become a U.S. resident alien for tax purposes.
<br />If you are a U.S, resident alien who is relying on an exception
<br />contained in the saving clause of a tax treaty to claim an exemption
<br />from U.S. tax on certain types of income, you must attach a statement
<br />to Form W -9 that specifies the following five items:
<br />1. The treaty country. Generally, this must be the same treaty under
<br />which you claimed exemption from tax as a nonresident alien. ,
<br />2. The treaty article addressing the income.
<br />3. The article number (or location) in the tax treaty that contains the
<br />saving clause and its exceptions.
<br />4. The type and amount of income that qualifies for the exemption
<br />from tax.
<br />5. Sufficient facts to justify the exemption from tax under the terms of
<br />the treaty article.
<br />Example. Article 20 of the U.S. -China income tax treaty allows an
<br />exemption from tax for scholarship income received by a Chinese
<br />student temporarily present in the United States, Under U.S. law, this
<br />student will become a resident alien for tax purposes if his or her stay in
<br />the United States exceeds 5 calendar years. However, paragraph 2 of
<br />the first Protocol to the U.S. -China treaty (dated April 30, 1984) allows
<br />the provisions of Article 20 to continue to apply even after the Chinese
<br />student becomes a resident alien of the United States. A Chinese
<br />student who qualifies for this exception (under paragraph 2 of the first
<br />protocol) and is relying on this exception to claim an exemption from tax
<br />on his or her scholarship or fellowship income would attach to Form
<br />W -9 a statement that includes the information described above to
<br />support that exemption.
<br />If you are a nonresident alien or a foreign entity not subject to backup
<br />withholding, give the requester the appropriate completed Form W -8.
<br />What is backup withholding? Persons making certain payments to you
<br />must under certain conditions withhold and pay to the IRS a percentage
<br />of such payments. This is called "backup withholding." Payments that
<br />may be subject to backup withholding include interest, tax - exempt
<br />interest, dividends, broker and barter exchange transactions, rents,
<br />royalties, nonemployee pay, and certain payments from fishing boat
<br />operators. Real estate transactions are not subject to backup
<br />withholding.
<br />You will not be subject to backup withholding on payments you
<br />receive if you give the requester your correct TIN, make the proper
<br />certifications, and report all your taxable interest and dividends on your
<br />tax return.
<br />Payments you receive will be subject to backup
<br />withholding if:
<br />1. You do not furnish your TIN to the requester,
<br />2. You do not certify your TIN when required (see the Part II
<br />instructions on page 3 for details),
<br />3. The IRS tells the requester that you furnished an incorrect TIN,
<br />4. The IRS tells you that you are subject to backup withholding
<br />because you did not report all your interest and dividends on your tax
<br />return (for reportable interest and dividends only), or
<br />5. You do not certify to the requester that you are not subject to
<br />backup withholding under 4 above (for reportable interest and dividend
<br />accounts opened after 1983 only).
<br />Certain payees and payments are exempt from backup withholding.
<br />See the instructions below and the separate Instructions for the
<br />Requester of Form W -9.
<br />Also see Special rules for partnerships on page 1.
<br />Updating Your Information
<br />You must provide updated information to any person to whom you
<br />claimed to be an exempt payee if you are no longer an exempt payee
<br />and anticipate receiving reportable payments In the future from this
<br />person. For example, you may need to provide updated information if
<br />you are a C corporation that elects to be an S corporation, or if you no
<br />longer are tax exempt. in addition, you must furnish a new Form W -9 if
<br />the name or TIN changes for the account, for example, if the grantor of a
<br />grantor trust dies.
<br />Penalties
<br />Failure to furnish TIN. If you fail to furnish your correct TIN to a
<br />requester, you are subject to a penalty of $50 for each such failure
<br />unless your failure is due to reasonable cause and not to willful neglect.
<br />Civil penalty for false information with respect to withholding. If you
<br />make a false statement with no reasonable basis that results in no
<br />backup withholding, you are subject to a $500 penalty.
<br />Criminal penalty for falsifying information. Willfully falsifying
<br />certifications or affirmations may subject you to criminal penalties
<br />including fines and /or imprisonment.
<br />Misuse of TINs. If the requester discloses or uses TINS in violation of
<br />federal law, the requester may be subject to civil and criminal penalties.
<br />Specific Instructions
<br />Name
<br />If you are an individual, you must generally enter the name shown on
<br />your income tax return. However, if you have changed your last name,
<br />for instance, due to marriage without Informing the Social Security
<br />Administration of the name change, enter your first name, the last name
<br />shown on your social security card, and your new last name.
<br />If the account is in joint names, list first, and then circle, the name of
<br />the person or entity whose number you entered in Part I of the form.
<br />Sole proprietor. Enter your individual name as shown on your income
<br />tax return on the "Name" line. You may enter your business, trade, or
<br />"doing business as (DBA)" name on the "Business name /disregarded
<br />entity name" line.
<br />Partnership, C Corporation, or S Corporation. Enter the entity's name
<br />on the "Name" line and any business, trade, or "doing business as
<br />(DBA) name" on the "Business name /disregarded entity name" line.
<br />Disregarded entity. Enter the owner's name on the "Name" line. The
<br />name of the entity entered on the "Name" line should never be a
<br />disregarded entity. The name on the "Name" line must be the name
<br />shown on the income tax return on which the income will be reported.
<br />For example, if a foreign LLC that is treated as a disregarded entity for
<br />U.S, federal tax purposes has a domestic owner, the domestic owner's
<br />name is required to be provided on the "Name" line. If the direct owner
<br />of the entity is also a disregarded entity, enter the first owner that is not
<br />disregarded for federal tax purposes. Enter the disregarded entity's
<br />name on the "Business name /disregarded entity name" line. If the owner
<br />of the disregarded entity is a foreign person, you must complete an
<br />appropriate Form W -8.
<br />Note. Check the appropriate box for the federal tax classification of the
<br />person whose name is entered on the "Name" line (individual /sole
<br />proprietor, Partnership, C Corporation, S Corporation, Trust/estate).
<br />Limited Liability Company (LLC). If the person identified on the
<br />"Name" line is an LLC, check the "Limited liability company" box only
<br />and enter the appropriate code for the tax classification in the space
<br />provided. If you are an LLC that is treated as a partnership for federal
<br />tax purposes, enter "P" for partnership. if you are an LLC that has filed a
<br />Form 8832 or a Form 2553 to be taxed as a corporation, enter "C" for
<br />C corporation or "S" for S corporation. If you are an LLC that is
<br />disregarded as an entity separate from its owner under Regulation
<br />section 301,7701 -3 (except for employment and excise tax), do not
<br />check the LLC box unless the owner of the LLC (required to be
<br />identified on the "Name" line) is another LLC that is not disregarded for
<br />federal tax purposes. If the LLC is disregarded as an entity separate
<br />from its owner, enter the appropriate tax classification of the owner
<br />identified on the "Name" line.
<br />F -6
<br />Attachment number 3
<br />Page 146
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